Audit details alleged fraud by former Norfolk Senior Center executive director
Report cites unauthorized pay increases and questionable credit card spending
By Eric McKay, Naydu Daza Maya
NORFOLK, Neb. — A new state audit is revealing more details on the alleged fraud that led to the firing of the former executive director of the Norfolk Senior Center.
State Auditor Mike Foley released the report Monday after reviewing financial records tied to Cheryl Gesell, who led the center from February 2020 until she was terminated on Nov. 20, 2025.
According to the audit, Gesell “apparently authorized annual increases to her salary without approval from the Board.” Auditors estimate she received almost $35,000 in what they describe as “apparently unauthorized excess pay” between Jan. 1, 2023, and Nov. 30, 2025. The report also states she appeared to issue herself an extra paycheck in 2025.
The audit also reviewed nearly two years of credit card activity, examining 809 transactions totaling more than $174,000.
Of those, 13 purchases totaling $913.09 appeared to be personal, including spa services and online retail orders. In one example involving jewelry purchases, auditors found the items were shipped to Gesell’s apartment rather than the senior center. The report states, “We concur that such transaction was fraudulent, albeit not in the manner she had asserted.”
Related coverage: New director appointed at Norfolk senior center amidst rebranding efforts.
Beyond those transactions, auditors flagged 190 additional “questionable” credit card charges over $75,000.
The audit says cleaning agreements were entered into without board approval and points to five excessive payments totaling nearly $3,000 in 2025.
The report also highlights broader oversight issues, including missing documentation for 129 charges totaling nearly $15,000, along with about $900 in late fees and interest.
Auditors say the findings raise concerns under Nebraska theft laws and that the case has been referred to the Nebraska Attorney General and Madison County Attorney. Information was also forwarded to the Nebraska Department of Revenue and the Internal Revenue Service.
Gesell was fired in November. She is scheduled to be arraigned on felony theft charges in Madison County on Tuesday.
The senior center has since appointed a new director and is undergoing a rebrand, now operating as the “JOY” Center with plans to expand programs and continue serving the community.