In my day and area it was called "Rolling". Not a lot but a few used COD monies to buy lunch, gamble and pay debts till they got that weeks paycheck.
Company told everyone in the "PCM DONT DO THIS"! I heard about rolling thru the grapevine but was not there long enough as of yet to know who was doing it. Once they fired the driver they caught, the word spread like wikd fire about who wasn't gonna do that any more tho!
For you youngin's. This era was mid 1970's
Many COD's were cash only, no checks accepted. So what drivers did is pull the tag off the box get the monies like its a normal delivery. Then save that tag and sheet it (put on your paper, daily record, non button, no screen, Clipboard) 1 or 2 days later. Friday over the weekend I heard was the most common and sheet it Monday. Most big companies back then trusted we delivered everything we sheeted and wouldn't even count the pkgs.
So how did they catch the driver that day? It was the next day. The pkg was for a big wig in the company and not a pkg being put thru the system to be stocked. Employee's couldn't find the pkg, saw it was paid for by cash by the accountant, called the company, driver admitted took the cash and didn't sheet it but planned to sheet it today. It wasn't a big sum of money he said "I just didn't have money for lunch" FIRED!!!