The DA's office or your local county attorney might tell you to start with the police, but I would push them hard because the police don't ha e the resources or care to pursue this kind of stuff. On most cities anyway.
I really hope you catch this guy. One other thing, if this crossed state lines you should contact the FBI.
Food for thought. Cause other than that you're basically going to civil court for embezzlement issues and that could be costly. Maybe if you pursue the criminal side first, and win (or not =OJ) you can then do civil while the State does most of the legal work.