How to handle a patient who accuses you of stealing?

I have no answer for you other than my mom thought the caretakers we had for her were doing the same thing. Of course, they weren't and in time, she stopped thinking they were. We'd just always try to assure her there was nothing missing.

Lee, seniors can often teeter into paranoia and imagine all sorts of things that aren't happening. It is important to know if he's called the police over this. Does your friend have a longer-term plan for his care? Are you his PoA? Your profile says he's your friend, but are you a paid caregiver for him? Is someone hiring you to care for him? If so, these accusations are a lot more worrisome.