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COLUMBUS – A finding for recovery of $2,893 was issued Thursday against a former secretary in the Franklin City School District for fees that were paid but not deposited into school accounts, Auditor of State Keith Faber announced.

Lanisa Smith, who resigned from her position as a secretary of Franklin High School in June 2019, was acquitted of wrongdoing in the case but is still liable for the missing school fees and parking permit fees.

Details of the investigation conducted by the Auditor of State’s Special Investigations Unit (SIU) are included in a special audit report available online at https://ohioauditor.gov/auditsearch/search.aspx.

SIU, the law enforcement division of the Auditor of State’s Office, launched its investigation in October 2019 after the District’s treasurer tipped state auditors about a potential theft. SIU ultimately determined, from July 2016 through June 2019, $1,738 in school fees and $1,155 in student parking permit fees were collected by Smith but not deposited.

Smith was indicted in June 2021 in Warren County Common Pleas Court on felony counts of theft in office and tampering with records. She was found not guilty on both charges in February 2023 following a four-day jury trial.

Since 2019, the Special Investigations Unit has assisted in 111 convictions resulting in more than $5.8 million in restitution (see Map of SIU Convictions since January 2019). The team receives hundreds of tips of suspected fraud annually. Tips can be submitted anonymously online or via SIU’s fraud hotline at 866-FRAUD-OH (866-372-8364).

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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 5,900 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.