Ohio Auditor of State Dave Yost - Press Releases - Announcements

Belle Valley Saves 90 percent of Audit Costs

Wed, 20 Mar 2013 12:00:00 -0400

Columbus – The Village of Belle Valley (Noble County) saved 90 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

“A clean operation spending $30,000 in a year doesn’t need to spend $5,000 on an audit,” Auditor Yost said. “Basic audits provide accountability while allowing more tax dollars to go toward providing the services the village deserves.”

The village qualified for the basic audit based on having annual disbursements of $100,000 or less and having no disqualifying audit concerns as defined by Auditor of State bulletins. The 2011-2012 audit released today cost only $533, compared to the prior 2009-2010 audit cost of $5,704—a savings of 90 percent.

The option for a basic audit, an on-site limited review, was introduced by Auditor Yost in September 2012. The following public offices could be eligible: villages, townships, libraries, parks and recreation districts, water and sewer districts, county boards of health, conservancy districts, solid waste districts, regional planning commissions, fire and ambulance districts, cemeteries, agricultural societies and Family & Children First councils, and others case by case.

A full copy of this audit may be accessed online.

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The Auditor of State’s office, one of five independently elected statewide offices in Ohio, is responsible for auditing more than 5,600 state and local government agencies. Under the direction of Auditor Dave Yost, the office also provides financial services to local governments, investigates and prevents fraud in public agencies and promotes transparency in government.

Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Spring Valley Park District Saves 77 percent of Audit Costs

Wed, 20 Mar 2013 12:00:00 -0400

Columbus – The Spring Valley Park District (Greene County) saved 77 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

“A clean operation with $30,000 or $40,000 in the bank doesn’t need to spend $1,500 on an audit,” Auditor Yost said. “Basic audits provide accountability while allowing more tax dollars to go toward providing the services people deserve.”

The district qualified for the basic audit based on having annual disbursements of $100,000 or less and having no disqualifying audit concerns as defined by Auditor of State bulletins. The 2011-2012 basic audit released today cost only $369, compared to the prior 2009-2010 audit cost of $1,641—a savings of 77.5 percent.

The option for a basic audit, an on-site limited review, was introduced by Auditor Yost in September 2012. The following public offices could be eligible: villages, townships, libraries, parks and recreation districts, water and sewer districts, county boards of health, conservancy districts, solid waste districts, regional planning commissions, fire and ambulance districts, cemeteries, agricultural societies and Family & Children First councils, and others case by case.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Statement from Auditor of State Dave Yost

Tue, 19 Mar 2013 12:00:00 -0400

Columbus – The following statement can be attributed to Auditor of State Dave Yost regarding a subpoena to JobsOhio for records:

“I am pleased that JobsOhio has voluntarily responded to the request for records for the year ending June 30, 2012.

“Governor John Kasich and I share a love for this great state and a passion to see a vibrant private sector creating jobs. JobsOhio has already achieved great success in bringing jobs to our state, and I expect that momentum to continue.”

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Auditor Examines Sunshine Compliance at 20 Counties and Cities

Mon, 11 Mar 2013 12:00:00 -0400

Columbus – Sunshine law compliance throughout Ohio will be examined this week at 20 representative counties and cities, Auditor of State Dave Yost announced today. The work fulfills a promise made during Sunshine Week in 2011 to audit public records compliance during the 2012 audit cycle.

“These records belong to the people, and our governments know the right way to make them available,” Yost said. “This week will be a good test to see how well we’re doing.”

The examination is based upon Auditor of State Bulletin 2011-006, “Best Practices for Responding to Public Records Requests-Updated.” The audit will analyze procedures to determine if each entity has controls to ensure compliance with the Ohio Public Records Act. Auditors from eight regions will each examine two or three cities or counties.

Among the standards to be examined are prompt response to requests for inspections and response within a reasonable time for copies.

Auditors also will examine records retention schedules related to public records requests, and best practice procedures such as training, redaction practices and documentation of response.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Statement from Auditor of State Dave Yost

Thu, 07 Mar 2013 12:00:00 -0400

Columbus – The following statement may be attributed to Auditor of State Dave Yost:

"The Governor and I have the same goal: to make sure JobsOhio's money is working for the people of Ohio — creating jobs and growing this economy for our families," Yost said. "It's important to look at the total picture. The private bond proceeds trace directly back to the public money."

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

First “Basic Audit” Saves More Than 85% in Audit Costs

Wed, 27 Feb 2013 12:00:00 -0400

Columbus – The Beaver Union Cemetery (Pike County) saved $2,900, more than 85% of its prior audit costs, through the use of a new “basic audit” procedure. The Beaver Union Cemetery is the first entity to utilize the “basic audit” option, which was enacted by Auditor of State Dave Yost in September.

“A clean $50,000 operation doesn’t need to spend $3,300 on an audit,” Auditor Yost said. “Basic audits provide accountability while allowing more resources to go toward providing the services they deserve.”

The Beaver Union Cemetery qualified for the basic audit based on a set of criteria, which include a history of clean audits and annual disbursements of $100,000 or less. The 2011-2012 audit released today of the cemetery only cost $430.50. Compared to the 2009-2010 audit cost of $3,397, this new basic audit provides more than 85% in savings for the cemetery.

Auditor Yost also expanded the use of Agreed-Upon Procedure (AUP) engagements for villages, townships and special governments such as park districts that disburse less than $5 million annually. Under the new policy, as many as 1,400 governments might qualify for AUP audits, an increase of 800 from about 600 that qualified previously. Auditors commonly estimate that AUPs save from 25 percent to 50 percent of full audit costs. About 5,700 public offices in Ohio require financial audits.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Statement from Auditor of State Dave Yost

Wed, 27 Feb 2013 12:00:00 -0400

Columbus – The following statement may be attributed to Auditor of State Dave Yost regarding the Ohio Department of Education’s actions following the release of the statewide audit of student attendance data:

"These corrective plans are the right first step, and I commend the Department for taking quick action," Auditor Yost said. "But this will do nothing to fix the weak, 'just trust me' system of self-reporting that opened the door to these practices in the first place. It's time for ODE to design a brand-new system so that parents, children and educators alike will be confident that information is true and resources go where they should.

"The new system needs to be run on the ‘three I's’:

“Information — all the necessary information to make good decisions
Independence — external accountability and validation of the data
Integrity — Measurements need to all be of the same thing, with the same yardstick, and not be able to be easily changed by a single actor.”

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Expected Release of Statewide School Attendance Audit

Fri, 25 Jan 2013 12:00:00 -0400

Columbus — The Auditor of State’s office final report on the statewide school attendance audit will be released February 11.

Fieldwork has been completed and consultations are being held with the Ohio Department of Education and additional school districts found to show evidence of “scrubbing” attendance data.

Auditor Yost’s audit of attendance practices in Ohio’s schools began when results of an internal audit at Columbus City Schools revealed irregular attendance and enrollment practices and similar allegations surfaced at Toledo Public Schools and Lockland City Schools. The first phase of the audit revealed questionable practices at five school districts.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Auditor Yost Appoints Former Ohio Supreme Court Justice Robert Cupp as Chief Legal Counsel

Thu, 24 Jan 2013 12:00:00 -0400

Columbus – Former Ohio Supreme Court Justice Robert Cupp will bring his vast legal expertise to the Auditor of State’s office to serve as Chief Legal Counsel to Auditor of State Dave Yost and staff.

“This is a great bonus for the people of Ohio,” Auditor Yost said. “Justice Cupp could have gone anywhere – I am grateful that he is willing to join our team working for skinny, accountable governments. It’s a logical extension of his stellar public service.”

Cupp joins the Auditor of State’s office after serving 6 years as Justice on the Ohio Supreme Court. Prior to the Ohio Supreme Court, Cupp served on the Ohio Court of Appeals. His public service also includes 16 years as a member of the Ohio Senate and 4 years as Lima City Prosecutor and Assistant Law Director. Additionally, Cupp was twice elected as Allen County Commissioner.

Cupp also worked in the private practice of law for more than 25 years and is a member of the Ohio Bar Association. He earned both his undergraduate degree in political science and law degree from Ohio Northern University in 1973 and 1976, respectively.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Auditor Yost Wraps Up, Reflects on 2012

Thu, 20 Dec 2012 12:00:00 -0400

Columbus – With a new year quickly approaching, we mark the end of 2012, as well as the first half of Auditor Dave Yost’s term as State Auditor. During his first two years, the Auditor of State’s office issued $9.7 million in findings for recovery to be repaid to Ohio’s taxpayers. Performance audits of state agencies, local governments and school districts resulted in more than $60 million in potential savings.

“Without a doubt, this office worked hard for Ohio’s taxpayers to provide skinnier, smarter government,” Auditor Yost said. “While I’m proud of what we’ve accomplished, we still have plenty to do. I am excited to ring in a productive 2013.”

Below are highlights of 2012:

Auditor Yost ordered an evaluation and provided ODJFS with subsequent recommendations concerning the SNAP Program (formerly known as food stamps). Yost’s review found that in 2011 alone, the State of Ohio reissued nearly 340,000 food stamp EBT cards– with 17,000 recipients receiving 10 or more reissued cards.
The Auditor of State’s office conducted a first-of-its-kind study in Ohio with the Lake County Capital Equipment Utilization Study, identifying underused equipment at 24 local governments. The analysis revealed that some equipment is used as little as 3 percent of the time, or about one day a month. The Lake County governments are working with the Auditor of State’s office to initiate an equipment sharing agreement.
Auditor Yost worked with members of the Ohio General Assembly to introduce the Fiscal Integrity Act, which aims to increase accountability of fiscal officers in Ohio’s local governments and schools and provide additional training for individuals entrusted with tax dollars. A provision requiring the licensing of community school treasurers has been included in legislation awaiting Governor Kasich’s signature.
A pattern of problem audits surrounding former charter school treasurer Carl Shye led Auditor Yost to launch a joint investigation with the FBI into Shye’s involvement in numerous community schools across Ohio. Recently, Shye was charged with embezzling more than $470,000 and sentenced to two years in prison for his theft.
In September 2012, Auditor Yost expanded access to Agreed-Upon Procedure (AUP) audits, which could save one in four Ohio governments as much as half of their traditional full audit costs.
Auditor Yost launched a statewide audit of attendance practices in Ohio’s school districts. The audit was launched after results of an internal audit at Columbus City Schools revealed irregular attendance and enrollment practices and similar allegations surfaced at Toledo Public Schools and Lockland City Schools. The statewide audit is expected to be released in January. A separate special audit at Columbus City Schools is ongoing.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Statement from Auditor of State Dave Yost

Mon, 17 Dec 2012 12:00:00 -0400

Columbus – Auditor of State Dave Yost issues the following statement regarding the announcement today that state Board of Regents Chancellor Jim Petro is retiring February 1, 2013:

“Jim Petro has spent his career making government less costly and more responsive to the people,” said Auditor of State Dave Yost. “His legacy is one of undisputed professionalism and good works.”

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Statement from Auditor of State Dave Yost

Tue, 27 Nov 2012 12:00:00 -0400

Columbus –Auditor of State Dave Yost issues the following statement regarding the Ohio Supreme Court ruling today that the state apportionment board’s redrawing of state legislative boundaries is constitutional:

“I am happy for the state of Ohio to have this legal uncertainty resolved,” Auditor Yost said. “However, now is the time to reform the process. No one knows who will be in control in 2020, so this is a perfect window when both sides have as much to win as to lose. Reform should not be put off until the end of the decade again.”

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Statement from Auditor of State Dave Yost

Mon, 19 Nov 2012 12:00:00 -0400

Columbus –Auditor of State Dave Yost issues the following statement regarding the sentencing today in the Belmont County Court of Common Pleas of former Bellaire water clerk Lisa Flaherty:

“Congratulations to Prosecutor Berhalter for an effective and efficient prosecution,” Auditor Yost said. “I’m delighted that the court imposed prison time. Theft is always the first priority when it comes to public money.”

In April, Flaherty fled the state following an investigation by the Auditor of State’s Special Investigations Unit into missing funds from the village water department. The SIU worked with Belmont County Prosecutor Christopher Berhalter and Bellaire Police Chief Mike Kovalyk to conduct a formal investigation on the allegations. Flaherty was later arrested in Binghamton, New York.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Auditor of State’s Office Receives a Clean Audit

Thu, 18 Oct 2012 12:00:00 -0400

Columbus – The Office of Ohio Auditor of State Dave Yost received a clean audit opinion for fiscal year 2012 and earned a Certificate of Achievement from the Government Finance Officers Association for the office’s fiscal year 2011 Comprehensive Annual Financial Report.

“Independent review is the key to accountability, and this office is no exception,” Auditor Yost said. “I congratulate my staff for being among the very best at what they do and for achieving the highest standards in the profession.”

The independent audit was conducted by the firm of Kennedy Cottrell Richards, LLC. The audit resulted in a clean, or unqualified, opinion that fairly presented the financial position of the Auditor of State’s office as of June 30, 2012. The audit found no material weaknesses, significant deficiencies or material citations.

Certificate of Achievement

The Auditor of State’s office follows the recommendations of the Government Finance Officers Association of the United States and Canada (GFOA) and participates in the GFOA’s review program. For the Comprehensive Annual Financial Report (CAFR) for the 2011 fiscal year, the office received the Certificate of Achievement for Excellence in Financial Reporting. The prestigious national award is given to government units and retirement systems whose financial reports meet the highest standards.

A full copy of Auditor of State’s fiscal year 2012 Comprehensive Annual Financial Report may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Statement from Auditor of State Dave Yost

Tue, 09 Oct 2012 12:00:00 -0400

Columbus – Auditor of State Dave Yost issues the following statement regarding the City of Akron Financial Audit report released today:

“We appreciate the significant progress Akron has made in reducing its deficits,” Auditor Yost said. “We look forward to the completion of their recovery plan and the day we can release the city from fiscal caution.”

A full copy of the audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Statement from Auditor of State Dave Yost Regarding State Board of Education Action Today on Student Identifier Information

Tue, 09 Oct 2012 12:00:00 -0400

Columbus – Auditor of State Dave Yost issues the following statement regarding the state Board of Education’s support of his recommendation that the General Assembly change state law to give the Ohio Department of Education access to student names.

“It’s gratifying that the board saw the value of bringing this data in-house,” Auditor Yost said. “This change will save money and give ODE better results.”

Auditor Yost testified before the board yesterday during the presentation of an interim performance audit report that recommended moving Ohio’s outsourced Statewide Student Identifier system (SSID) to ODE, potentially saving the state more than $430,000 annually. Ohio law currently precludes ODE from accessing student personal information. Yost also said ODE’s lack of access to the data contributed to a delay in the separate statewide audit of school district attendance reporting practices.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Auditor of State Adopts Lower-Cost Audit Process

Wed, 12 Sep 2012 12:00:00 -0400

Columbus – Auditor of State Dave Yost today adopted new audit policies that could save one in four Ohio governments as much as half of their traditional full audit costs.

Villages, townships and special governments such as park districts that disburse less than $5 million annually could qualify for Agreed-Upon Procedures (AUP) audits. Those that disburse less than $100,000 annually could save even more with a new basic audit procedure.

“Skinny government means smart government, and this is a chance to put taxpayer money where it does the most good,” Auditor Yost said. “Governments that earn it with good books can reduce audit costs and still protect public funds from fraud, abuse and loss.”

Agreed-upon procedures have been used in Ohio since 2009, but previously were available only to public offices with annual expenditures less than $1 million. The new policy raises the threshold to $5 million. The new policy also eliminates an exclusion for governments that have named new fiscal officers in the current or prior audit period.

Under the new policy, as many as 1,400 governments might qualify for AUP audits, an increase of 800 from about 600 that qualify now. Auditors commonly estimate that AUP audits save from 25 percent to 50 percent of full audit costs. About 5,700 public offices in Ohio require financial audits.

The option for a basic audit, which is an on-site limited review, is new in Ohio and applies to specific government types that disburse less than $100,000 annually. The following public offices could be eligible: villages, townships, libraries, parks and recreation districts, water and sewer districts, county boards of health, conservancy districts, solid waste districts, regional planning commissions, fire and ambulance districts, cemeteries, agricultural societies and Family & Children First councils, and others case by case.

The policy, in Auditor of State Bulletin 2012-007, is effective for audit periods ending on or after Nov. 30, 2012. All public offices must continue to file annual financial reports as required by law.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Chief Deputy Auditor Bob Hinkle Sworn in as President of Ohio GFOA

Wed, 12 Sep 2012 12:00:00 -0400

Columbus – Chief Deputy Auditor Bob Hinkle today was sworn in as the president of the Ohio Government Finance Officers Association (GFOA) at the Ohio GFOA 26th Annual Conference and Membership Meeting.

“Bob Hinkle is thoughtful, firm and fair, and simply put, is an exceptional servant to the taxpayers of Ohio,” Auditor Yost said. “There is no doubt that he will continue to set that high standard while serving as president of the Ohio Government Finance Officers Association.”

The Ohio GFOA serves as the professional organization for government finance officers. The organization identifies and develops financial policies and best practices, and promotes their use through education, training, networking and leadership.

Hinkle, a certified public accountant and certified government financial manager, is in his 28th year with the Ohio Auditor of State’s Office and has held the position of Chief Deputy Auditor, the office’s top financial auditing position, since March 2006.

Hinkle is originally from Mt. Gilead, Ohio. He graduated from Mt. Vernon Nazarene University.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Audit of State Aircraft Use Released

Thu, 06 Sep 2012 12:00:00 -0400

Columbus – The State of Ohio has too many planes, fragmented accounting for their costs and nonexistent standards governing their use, according to an audit of ODOT’s Office of Aviation released today by Auditor of State Dave Yost.

There are no findings for recovery issued in the audit report due to the lack of guidelines for the proper use of state aircraft. As cited in the report, “When performing our testing on whether the purpose of using the state aircraft for executive travel may be improper, we found no objective standard or legal basis on which to make this determination.”

Of 73 non-ODOT flights tested, three flights which included Lt. Governor Mary Taylor contained routes that were utilized as a diversion for convenience to or from the Canton, Ohio airport, which is near her home. In addition, House Speaker William Batchelder once used a state plane to go from a private event to the Statehouse. Both individuals have reimbursed the state for the cost of their flights. The report recommends that a formal set of policies and procedures be put in place so all users of the planes are aware of appropriate rules and regulations prior to requesting travel.

“Some other states have clear rules for the use of their state planes, Ohio does not,” Auditor Yost said. “While planes may play a valuable role in conducting state business, the state ought to define that role.”

The report also recommends a single cost center be developed for all State of Ohio aviation expenses related to executive travel on state aircraft. A review of funds used by various agencies to reimburse ODOT for flights found that billing methods and processes are inefficient.

A review of operational costs associated with operating and maintaining state airplanes found that the aircraft are underutilized. The report recommends that ODOT consider selling or repurposing the American Eurocopter. If optimal utilization cannot be achieved, sale of the aircraft could yield between $625,000 and $1.25 million. The aircraft used as the backup unit also could be sold for between $395,000 and $1.15 million. Since the aircraft is used sparingly, ODOT should consider private sector options to fill the backup need of 32 hours annually.

On December 21, 2011, Representative Matt Lundy (D-Elyria) contacted the Auditor of State’s office requesting an audit of the use of state airplanes for executive travel. On January 13, 2012, Auditor Yost announced in a letter to Representative Lundy that the office would review the use of state aircraft. The engagement found that ODOT no longer had flight records for calendar year 2010, and thus the audit was limited to calendar year 2011.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Statement from Auditor of State Dave Yost

Tue, 03 Jul 2012 12:00:00 -0400

Columbus – The following statement may be attributed to Auditor of State Dave Yost regarding the decision to put $235 million of surplus state funds into the “Rainy Day Fund:”

"The Legislature and Governor Kasich demonstrated sound leadership by choosing to place this modest year-end balance in reserve," Auditor Yost said. "Thrift is the paradigm for our times."

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111