i said that the best agency to report to would be the Office Of The Inspector General. The reason i say this is that it would be hard for the reporting deputy to investigate as thoroughly. Most LEOs including myself will write an "information for officer" report on somthing like this and that would be fowarded to someone else to follow up.
Example
Someone in Florida sent a person an item to New York and the person in New York says he didnt get it. Later the Florida guy finds that the person from New York has claimed the same thing with several others in several states. Rather than report to the local agency it would be more effective to report to the the Office Of The Inspector General. The local agency wouldnt even be able to know if a crime actually occured in the scenero that i used.