Businessman Mangal Dhami, 45, was also sent to prison after conning South Lanarkshire and North Ayrshire councils out of £370,000 through procurement fraud, KPMG said.
Ken Milliken, forensic partner for KPMG in Scotland, said: "What we are seeing is individuals looking to feather their nests through ripping off employers, banks or the government.
"In the last few years we have become used to sophisticated frauds at eye-watering values. While the total value of fraud has dropped substantially in the absence of so-called fraud 'super' cases, the old-fashioned con man hasn't given up his tricks.
"Times may be tough but the data shows that some people are unwilling to give up the lifestyles they've become accustomed to."
The 2012 figure is the lowest since 2007 when about £4 million of fraud was committed.