Your friend needs to hire a lawyer to help her get the items back. Obviously the hospital tried to deny that the items were taken by the hospital (by its staff). That is why it asked your friend to report to police as lost items. At the mean time, your friend needs to collect evidence showing that the items were taken by hospital staff, such as the complete list of her items, the name of the staff who took her stuff. Since her credit card was fraudulently used by someone, she should report it to the credit company. She also should report to the local police and ask it to figure out who did it. A lawyer dealing with personal injuries can help her collect necessary evidence. She can sue the hospital for negligence, asking for her actual damage (the value of her stuff) and punitary damage as well.