If my property manager didn't pay me the rent he collected or my condo fees because he says he was robbed,do I file a police report on him? $3185 gone

A neighbor has collected rent for my 3 condos and acted as my property manager for about 8 years now. He pays my condo fees, pays himself and turns the rest of the rent over to me. I just found out 7 different condo fees have not been paid. When I asked him about it, he avoided me for days and then admitted he let his nephew take cash to the bank to pay the fees and he must have stolen the money. He also then told me his nephew stole his vehicle 20 days prior and it contained $1475 of my August rent, so that is gone too. In total $3185 is gone (plus I have now incurred late fees). My question is this: he says his nephew stole it and that he has a police report for the vehicle (but not the $1650 in missing condo fees from July 2018 and May 2017). Do I file a police report on him?