THE THREAD MILL AUDIT is a historical fiction novel told from dual timelines at The American Thread Company in Willimantic, Connecticut. In 1985, Nancy Dunham graduated with a degree in Forensic Accounting and was hired by the bookkeeper, Connie Sutton to pack the remaining accounting records and personnel files of the American Thread Company so they may ship them to the new location in North Carolina. As Nancy awaits news from one of the big 6 accounting firms, she decides to take this temporary position. While packing up the records, Nancy finds an old set of accounting ledgers shoved in a corner of the warehouse covered by blankets. She believes she uncovered a piece of history dating back to the 1890's.
After reviewing the books, she uncovers an embezzlement scheme involving a bookkeeper Nellie Buckingham, who was employed during the industrial revolution at a Connecticut Thread Mill. Nancy planned on using the accounting records of 1890-1920 as data for her thesis. She discovers that Nellie, the company's first bookkeeper was fudging the books to balance the accounts.
When the ethics of her investigation become increasingly dim, Nancy decides to trace the life of Nellie Buckingham through the Census records, the town records, her obituary, and her will. Both Nancy and Connie are surprised and oddly satisfied with their findings.