The Kerry man convicted of a payroll fraud at his family's construction company in New York has started his six-month jail sentence.
Dónal O'Sullivan, who's originally from Ballinskelligs, was the former president and CEO of Navillus, the company he founded with his siblings.
Mr O’Sullivan and Navillus's former financial comptroller Pádraig Naughton were convicted of running a payroll scheme which was designed to avoid making obliged contributions to unions' benefits funds for Navillus workers.
Mr Naughton, who's from Tipperary, will serve his sentence at Fort Dix in New Jersey, while Dónal O’Sullivan began his jail term yesterday at FPC Pensacola in Florida.
Deputy property editor at the Irish Examiner, Catherine Shanahan says they are both low security prisons: