Auditor Faber Declares City of North College Hill as ‘Unauditable’

For Immediate Release

Thursday, May 19, 2022

Public Affairs
Contact: Marc Kovac

Columbus – Auditor of State Keith Faber’s office last week sent a letter to North College Hill in Hamilton County declaring the city “unauditable” for the period Jan. 1, 2019, through Dec. 31, 2020, due to inadequate records to complete an audit.

This declaration came after the following information could not be obtained:

  • A complete set of financial statements including footnotes filed with the Auditor of State for 2020
  • Book-to-bank cash reconciliations for 2020

Within 90 days from the date of this letter, the City of North College Hill must revise its financial records and provide the data necessary to complete the audit. Failure to bring accounts, records, and reports into an auditable condition within 90 days may result in legal action. This action may result in the Attorney General issuing a subpoena for Ron Mosby, City Administrator, and Kirsten VanderBurg, Finance Manager, to appear in the Auditor of State’s Office to explain their failure to bring accounts, records, and reports into an auditable condition. Additionally, the Attorney General may file suit to compel city officials to prepare and/or produce the necessary information to complete an audit.

Should assistance in correcting these deficiencies be needed, the City of North College Hill may contact the Auditor of State’s Local Government Services (LGS) division or an independent accounting firm to obtain the necessary help. However, the Auditor of State’s Office will not consider a failure to act in a timely manner or the inability to meet auditors’ schedule as a mitigating factor to extend the 90-day period.


The Auditor of State’s office, one of five independently elected statewide offices in Ohio is responsible for auditing more than 6,000 state and local government agencies. Under the direction of Auditor Keith Faber, the office also provides financial services to local governments, investigates and prevents fraud in public agencies, and promotes transparency in government.