Embezzlements are often discovered by luck rather than by design. So it was with the Howard Street Jewelers. In the spring of 1985, a customer approached the cash register and told Alvin Levi that she wanted to make a payment on a lay-away item. Alvin, who was working the cash register because it was Betty’s day off, searched the file of lay-away sales tickets and the daily sales records but found no trace of the customer’s lay-away purchase. Finally, he apologized and asked the customer to return the next day when Betty would be back at work.