A fraud examiner testified that Tim Gray received more than $100,000 in compensation he was not entitled to while working as the director of the Southwestern Michigan Community Ambulance Service, although Gray’s attorney disputed the majority of the examiner’s findings.

The testimony came Thursday during a hearing to determine if enough evidence exists for Gray to be brought to trial in Berrien County Court in Niles.

Gray, who served as SMCAS director from 2008 to 2014, has been charged with one count of embezzlement of $50,000 to $100,000 — a felony carrying a maximum penalty of 15 years in prison.

The hearing, which saw prosecutor Jerry Vigansky call five witnesses before resting, did not conclude before the end of the day.

Judge Angela Pasula adjourned the hearing for 9:30 a.m. Friday, June 17. Defense attorney Michael Cronkright told the judge he would call at least one witness when the hearing resumes.

The prosecution’s only expert witness was David Marshall, a certified public accountant and fraud examiner who said he has worked on five fraud cases.

Marshall said he performed a fraud investigation of Gray in January of 2015 after he was contacted by current SMCAS Director Brian Scribner, who testified that he found anomalies in SMCAS’s financial records pertaining to Gray.

Scribner took over for Gray in July of 2014 following Gray’s retirement.

Marshall testified that his investigation found Gray received nearly $104,000 in compensation he was not entitled to, including:

• $50,822 in paid time off

• $7,715 in vacation payback

• $9,074 in holiday or bonus pay

• $1,117 in vision reimbursements

• $5,480 in dental reimbursements

• $29,740 in salary while he was on short-term disability

Gray’s lawyer questioned the majority of the methods Marshall used in determining his figures, pointing out that many could be attributed to non-intentional accounting errors made by someone other than Gray.

Cronkright also showed at least one instance in which Marshall erroneously included money in his total — a $500 bonus that was approved by the SMCAS board, according to meeting minutes.

Witnesses Scribner and Laurie Percy, a former administrative assistant who worked under Gray, both said Gray received disability pay and his full salary after having surgery in late 2013 and early 2014.

Multiple witnesses testified that Gray continued to work in some capacity while on disability — a point Cronkright used to argue that made his client eligible to collect his salary.