Audit Finds Nearly $4,500 in Undocumented Purchases

Tuesday, July 17, 2012

Columbus – A shopping trip at Best Buy resulted in nearly $4,500 of questionable purchases by the Imagine Schools on Superior (Stark County), according to an audit of the community school released today by Auditor of State Dave Yost. 

“You can’t play fast and loose with the taxpayers’ checkbook,” Auditor Yost said.  “Schools may use public funds only for a public purpose and must provide supporting documentation.”

On July 14, 2010, a check was written to “Best Buy or Cash” and signed by former Fiscal Officer Kenneth Stanley in the amount of $7,939.92.  Of that amount, $3,493.49 was determined by auditors to have been used for a proper public purpose. 

The remaining $4,446 lacked adequate documentation.  It was determined that $2,435.37 did not have supporting documentation to show the public purpose for the purchases.  PlayStation 3 hardware, cables and a Dualshock Remote were purchased for $406.31, but no receipts for them were found and the equipment could not be located.  Other equipment was returned to Best Buy for a total refund of $491.03.  However, the cash was not re-deposited to the school.  The purchase of two air conditioners for $579.98 did not include a receipt.  The remaining $533.74 included purchases in which auditors were unable to identify the items and a proper public purpose.

A finding for recovery in the amount of $4,446 was issued against Kenneth Stanley.  On May 29, 2012, the finding for recovery was repaid in full by the school’s new management company, Imagine Schools, Inc.

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 5,600 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.

Carrie Bartunek
Press Secretary