I don't know where and when the idea of skimming casinos originated, but it seems likelt that Siegal and the Mob had that in mind when they supported the Flamingo. Now, we have to make license for fact v. fiction. It's probably true trhat Bugsy and Hill did skim some of the construction money since the casino itself was not earning at the time. But, in the GF the timeline is accelerated so that Moe may be skimming from a casino that has been operating awhile.