Findings for recovery of more than $19,000 issued against former Warren County Ag Society officials
Ohio Auditor of State
COLUMBUS — More than $19,000 in findings for recovery were issued Thursday against former officials for the Warren County Agricultural Society over fees and penalties that resulted from late credit card and utility bill payments.
The two late fee-related findings against former Board Secretary Rebecca Osborne, former Board Secretary and Treasurer Andy Ryerson, former Executive Director Eugene Steiner, and former Board Treasurer Mitchell Monroe were among the issues identified in an audit of the ag society’s finances from Dec. 1, 2019, through Nov. 30, 2023.
The full report is available online at ohioauditor.gov/auditsearch/search.aspx.
Auditors determined that the ag society failed to pay utility bills on time, resulting in more than 100 late fees, interest, and disconnect fees totaling $11,323.64.
Auditors noted, “The society’s failure to timely remit payments on seven utility accounts on 108 instances from 2019 to 2023 is considered gross negligence…. These charges could have been avoided had the society remitted timely payments to its accounts.”
Auditors also determined the society did not pay credit card bills on time, resulting in 33 late fees and interest charges totaling $8,448.97.
Auditors noted, “Late fees and interest for delinquent credit cards incurred through gross negligence are illegal expenditures (that) do not serve a proper public purpose.”
The two issues resulted in combined late fees findings for recovery of $5,512.80 against Osborne, $5,653.38 against Ryerson, and $8,606.43 against Steiner and Monroe jointly and severally.
One additional finding for recovery was included in Thursday’s audit, totaling $453.55, for unsupported expenditures that were made using society credit cards. About half of that total was repaid under audit.
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Finding for recovery of $3,237.12 issued Coal Grove officials
A finding for recovery of $3,237.12 was issued Thursday against three former and one current official from the Village of Coal Grove in Lawrence County after the village paid for maintenance repairs on a vehicle it did not own.
Former Fiscal Officer Courtney Rice and her bonding company, former Administrator Steve Patton, former Village Council member Kim McKnight and current council member Frederick Roush are jointly and severally liable for the total, which was included in an audit of the village’s financial activities from Jan. 1, 2023, through Dec. 31, 2024.
The full audit report is available online at ohioauditor.gov/auditsearch/search.aspx.
Auditors determined the village paid an Ashland, Kentucky, business $3,237.12 for maintenance and repairs on a vehicle owned by Rice. Village officials said the payment was considered additional compensation for Rice performing work-related duties using her personal vehicle.
Auditors noted, “… there is no official record that the additional compensation… was discussed prior to approval at a formal village meeting, nor did the village pass a resolution or ordinance on the matter.”