- Audio Recording
- Audit Release Advisory
- Events and Training
- Financial Audits
- Findings for Recovery
- Fiscal Caution, Watch, and Emergency
- Performance Audits
- Policy and Legislation
- Public Integrity
- Public Records
- Unauditable Declaration
$2,400 in Missing Money Identified in Audit of Hamilton County
Columbus – A former Property Unit supervisor swiped $2,400 from the Sheriff’s Property Division, according to an audit of Hamilton County released today by Auditor of State Dave Yost.
According to county policy, money received by the Property Unit should be deposited into the Hamilton County Sheriff’s Department Property Division bank account or held with property for safekeeping at the Property Unit. Upon receipt of seized monies and/or property, the Property Unit is responsible for completing a property tag for the item(s).
On February 8, 2013, former Property Unit supervisor Michael Esposito made a deposit into the division’s bank account in the amount of $10,008.60, although the inventory listing and property tags documented that $12,408.60 was collected for deposit. A finding for recovery in the missing amount of $2,400 was issued against Esposito.
In August 2013, Esposito was convicted on five felony charges and sentenced to six years in prison.
A full copy of this audit may be accessed online.
The Auditor of State’s office, one of five independently elected statewide offices in Ohio, is responsible for auditing more than 5,800 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.