Rocky losing all his money wasn't Paulie's fault
Adrian blames Paulie, even though the movie clearly establishes that it wasn't his fault, which means she's an idiot. This isn't the first indication of her status as an idiot in the series. Remember when she had trouble pronouncing the word "do" in Rocky III? Rocky said, "do do do do" and Adrian, trying to repeat what he said, said "doe doe doe doe."
Also, it seems that many, if not most, viewers believe Adrian is right to blame Paulie, which means they are idiots too.
Rocky's accountant sent a paper to Russia for Rocky to sign, telling Paulie it was a tax extension (which was a lie, it was actually a paper which would give him power of attorney once signed by Rocky). Paulie simply relayed to Rocky what he'd been told by Rocky's accountant, and Rocky signed it.
So how was Paulie to blame? He wasn't. He was just a messenger. What did Adrian think? That Paulie, the meat packing plant worker, should have had the specialized knowledge to decipher legalese? The accountant used Paulie as a messenger because he knew Paulie wasn't an accountant or lawyer, and therefore wouldn't be wise to his deception.
If anyone beyond the criminal accountant is to blame, it's Rocky. It's his responsibility to know what he's signing before signing it. If he can't understand the legalese, he needs to find someone who does. Paulie wasn't in league with Rocky's accountant; he was duped the same as Rocky was.