Cape Cod District Dental Society Accounting in Sound Standing after Conviction of Jack Massarsky

Written by: Michael W. Davis, DDS
jack massarsky


Jack Massarsky, DDS, accepted a guilty plea agreement on January 25, 2023, for embezzling over $1.2 million from his employer and fraudulently obtaining government benefits in his employer’s name.

Jack Massarsky, age 65, was a founding partner of a dental group general practice in Hyannis, Massachusetts. This long-standing practice was established in 1982, which Massarsky subsequently defrauded. In 2015, Massarsky opened a secret bank account into which he deposited insurance reimbursement checks over a five-year period. Stolen money totaling over $1.2 million went toward Massarsky’s personal and family expenses.

jack massarsky

Federal mail fraud and wire fraud charges came as a result of Massarsky submitting a fraudulent application in July 2020 to the Health Resources and Services Administration Provider Relief Fund (HRSA PRF) in the name of the dental practice. The HRSA PRF offered economic assistance to qualifying healthcare providers during the COVID-19 pandemic.

Massarsky received over $52,000 in COVID relief funds that were unlawfully deposited into Massarsky’s secret bank account.

Sentencing is scheduled for May 15, 2023. Massarsky faces potentially up to 20 years in prison, on each of the charges of mail fraud and wire fraud, three years of supervised release, a fine of $250,000 or twice the gross gain or loss, whichever is greater, restitution, and forfeiture.

Concerns were raised because Massarsky formerly served as Treasurer of the Cape Cod District Dental Society (CCDDS), which is a component dental society under the Massachusetts Dental Society. He volunteered in that fiduciary capacity over a 10-year span. Massarsky was well-known and active in leadership positions within the CCDDS.

Lori Marcoulier, communications manager for the Massachusetts Dental Society (MDS) stated, “The Massachusetts Dental Society has annual financial audits conducted by AAFCPAs that cover the organization and its constituent Districts across the Commonwealth. All have been found to be in good financial standing. The MDS remains dedicated to supporting our members by promoting the highest professional standards and championing oral health in Massachusetts.”

David Harris, CFE, forensic CPA, and CEO of Prosperident highlighted the scope of this criminal activity. “Sadly, more than 70% of dentists will be embezzlement victims at some point in their careers.  Often it is a trusted staff member doing the stealing, but situations where the theft is perpetrated by a fellow dentist are more common than most practice owners realize.”

As of publication, Massarsky maintains a Massachusetts dental license in a “Current” standing.

“License/Registration is active and practice is authorized without restrictions.”


Dr. Michael W. Davis practices general dentistry in Santa Fe, NM. He also provides attorney clients with legal expert witness work and consultation. Davis also currently chairs the Santa Fe District Dental Society Peer Review Committee. He can be reached at