2 years ago, I was an auditor, i render my resignation a month before i conducted yearend audit and found out that one of my auditee had a shortages amounting to 93k. i give them all my audit reports as i exit the company. when I go to the company to get my last pay i learned that the company refuse to give me my allotted incentives and even deducted 3k in my last pay (they decided to take a portion of the shortages to charge to me), by that, I didn't take my last pay and went home. now, I am asking the company to give me a COE but they refused to give me, I threatened them that i will seek from labor but they said they will charge me also of connivance.
questions
1. is it proper to take a portion of the shortages in my lastpay?
2. what shall i do if they charge me as connivance?
3. what are my best options?
thank you very much.