Manhattan District Attorney Alvin L. Bragg Jr. announced the guilty plea of Jerona Smith, 48, a home health aide, to the top count in full satisfaction of the indictment charging the theft of $24,000 and attempting to steal an additional $54,000 from two older adults in her care. As admitted by the defendant in court, between mid-June and mid-July 2023, Smith worked for a 70-year-old woman who was suffering from advanced dementia. While caring for her, Smith used the victim’s existing bank account, credit card, and payment service account to make purchases and send money to third parties, including friends. Smith also opened new payment accounts and credit cards in the victim’s name. Smith was aware of the victim’s incapacity during the theft. In total, Smith stole approximately $19,000 and attempted to steal an additional $54,000 from the victim. This indictment that the plea satisfies includes allegations of theft from a second client, a 69-year-old woman who relied on Smith for day-to-day help. As alleged, Smith wrote herself checks from the victim’s checking account, made purchases with her credit card, and opened a PayPal account in her name.