Under preliminary advisory guidelines, DiLacqua could face 24 to 30 months in prison.
She is free on $100,000 bail, but her travel is restricted to southeastern Pennsylvania and New Jersey.
Authorities say that DiLacqua also authorized a consulting contract with Gardiner that would have paid him more than $100,000 annually for no more than 90 days of work each year.
Gardiner, who was identified only as "BG" in court, died of a self-inflicted gunshot wound May 13, Lower Moreland police said. At the time, he also was a target of the probe.
On Monday, O'Shea, also a former city police officer, pleaded guilty to tax fraud and to stealing $500,000 from the school. He faces 41 to 51 months in jail under preliminary advisory guidelines.
DiLacqua told Robreno that she once considered Gardiner and O'Shea friends but that she now feels "totally betrayed . . . and victimized" by the two.
Mark Gottlieb, DiLacqua's attorney, said that despite pleading guilty to mail fraud, his client knew nothing of Gardiner's and O'Shea's repeated theft of school funds.
"There are no facts to suggest that she had any knowledge of the theft," he said.
Because of this, Gottlieb said, probation would be a more appropriate punishment for DiLacqua than jail time. Sentencing is set for Oct. 23.
DiLacqua was a runner-up for the Daily News' 2007 Fencl Award, which honors Philadelphia police officers' dedication and integrity.