Findings for Recovery for Improper Expenditures, Other Issues Noted in 2017-18 Audit of the Hamilton County Ag Society

For Immediate Release

Tuesday, September 6, 2022

Public Affairs
Contact: Marc Kovac

Columbus – Findings for recovery were issued against two people for improper expenditures by the Hamilton County Agricultural Society, Auditor of State Keith Faber announced Tuesday. 


The findings against former Treasurer Rene Young and Richard Vayo, who provided services to the Society, were among nine findings included in the Society’s regular audit, covering fiscal years that ended on Nov. 30 in 2017 and 2018. 


State auditors issued a finding for recovery totaling $4,810 against Young for four cash withdrawals she made from the agricultural society’s account without providing supporting documentation to substantiate the expenditures were for a proper public purpose. 


Vayo was paid twice for the same services he provided to the agricultural society, with duplicate checks of $600 issued a couple of weeks apart in August 2017. The finding for recovery was issued against Vayo, with Society Treasurer Tim Gruenwald jointly and severally liable. 


In July 2019, the Hamilton County Agricultural Society was declared “unauditable’ by the Auditor of State’s Office after the Society failed to file annual financial statements for 2017 and 2018. 


Tuesday’s report noted the Society’s reports for the two fiscal years were “incomplete, inaccurate, and did not include note disclosures,” among other issues. Most of the new findings were repeat issues identified in the Society’s prior biennial audit that still have not been corrected. 


The report is available through the Audit Search page of the Auditor of State’s website. 




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.