His attorney, Joel Schwartz, said that Luina was a “tremendous” father and husband and a man of faith, who had vowed to “make amends.” Luina has already repaid $535,000, Schwartz said.

Assistant U.S. Attorney Dianna Collins asked for the top of the recommended sentencing guidelines of 33 to 41 months.

CMS President Glenn Cosman started the 97-employee company, which installs and maintains business telephone systems, in his garage in 1985.

He met Luina in 2003, when Luina was working for the company’s outside auditing firm.

Luina was hired by Glenn Cosman’s former partner in November of that year. He later became secretary and treasurer of the board of directors.

In 2005, Luina convinced that partner to stop performing full financial audits. The next year, Luina wrote a $11,783 company check to pay off a car loan.

In 2007, he embezzled $44,000, and his theft tripled the year after that, company records show.