Michael Swann, who in December was sent to prison for nine and a-half years, sent a handwritten letter to the court this week saying he was contemplating an appeal, the High Court at Dunedin heard yesterday.
In April, Swann lodged an appeal against his minimum non-parole period of four and a-half years.
That appeal has not been heard yet.
Yesterday, Justice Hugh Williams, of Auckland, said he had read the letter in which Swann said he was contemplating appealing not only his non-parole period but also his conviction, and futher noted he was trying to get legal aid to do so.
Swann's counsel, Jon Beck, said he was aware Swann "had talked about appealing the whole lot".
Appeals are supposed to be lodged within 28 days of a conviction being entered, but people can apply to the court for leave to appeal after that period.
Justice Williams said Swann's appeal would be "well out of time".
"Yes, he is aware of that," Mr Beck said.
A court registrar would not provide a copy of the letter to the Otago Daily Times, saying it was written to the judge and was private.
Swann's letter was one of several developments yesterday in a Proceeds of Crime Act case being brought by the Solicitor-general to recover as much of the defrauded money as possible.
A confiscation order has already been granted over all of Swann's assets, both known and as yet undiscovered.
The known assets are valued about $7 million and include 12 properties, 21 vehicles, five vessels and five containers of car parts.
A pecuniary penalty order for "not more than the amount obtained from the offending" ($16.9 million) is also being sought against Swann because the value of known assets falls short of $16.9 million.
In his letter, Swann was opposing the amount of the pecuniary penalty order, Mr Beck said.
Swann, the ODHB's former chief information officer, was found to have worked with his friend, Queenstown surveyor Kerry Harford, to defraud the board.
Harford fronted a bogus computer company and billed the board for IT services, while Swann authorised the payments.
At the men's trial, the Crown said Harford retained 10% of the money and forwarded the remaining 90% to Swann-linked companies or entities.
In another development which will make the Proceeds of Crime case even more complex, counsel Len Andersen, appearing for Swann's estranged wife Anna Devereux, yesterday said his client planned to lodge a claim in the Family Court for marital assets under the Property Relationship Act.
"The question, to some extent unanswered, is how that will impact on [these] proceedings.
I understand the High Court can deal with a property relationship claim and it would be best to have them joined together," he said.
Appearing for the Crown, Marie Grills said discussions were also under way with several of the respondents (parties) to the Proceeds of Crime case. They included trusts the Crown said were set up by Swann to administer properties he purchased, and companies and individuals who said they were owed money by Swann.
Justice Williams made an order that the trusts file their affidavits to the court by July 15, and that Ms Devereux file her property claim by July 29 and have the matter transferred to the High Court so both cases could be consolidated into one and a telephone conference held to decide a timetable for the case.
