Statement from Auditor Dave Yost on Village of Lincoln Heights

Monday, April 25, 2016

Columbus – After a careful review of the Village of Lincoln Heights’ (Hamilton County) financial circumstances, we have determined the village does not meet the standards required by law to be placed in a fiscal distress status.

“While the village’s budget continues to be tighter than two coats of paint, it’s paying its bills,” Auditor Dave Yost said. “The village doesn’t meet the standards for any type of fiscal distress oversight. We have been and remain concerned about its fiscal health and will continue to monitor the situation.” 

In order for the Auditor to designate a governmental entity in any of the three levels of fiscal stress – fiscal caution, fiscal watch or fiscal emergency – certain circumstances must be present. At this time, those circumstances are not present. Specifically:

  • The village is current on its pension obligations, being fully paid through 2015.
  • The village’s payables, including its obligations to the Hamilton County Sheriff’s Office, are within 30 days of being paid.

The Auditor dispatched a team of auditors to the Hamilton County community April 21 in response to information provided to this office. Members of the audit staff will continue in Lincoln Heights as part of a regularly scheduled financial audit.



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.

Ben Marrison
Director of Communications