Auditor Yost Wraps Up, Reflects on 2012

Thursday, December 20, 2012

Columbus – With a new year quickly approaching, we mark the end of 2012, as well as the first half of Auditor Dave Yost’s term as State Auditor.  During his first two years, the Auditor of State’s office issued $9.7 million in findings for recovery to be repaid to Ohio’s taxpayers.  Performance audits of state agencies, local governments and school districts resulted in more than $60 million in potential savings.

“Without a doubt, this office worked hard for Ohio’s taxpayers to provide skinnier, smarter government,” Auditor Yost said.  “While I’m proud of what we’ve accomplished, we still have plenty to do.  I am excited to ring in a productive 2013.”

Below are highlights of 2012:

  • Auditor Yost ordered an evaluation and provided ODJFS with subsequent recommendations concerning the SNAP Program (formerly known as food stamps).  Yost’s review found that in 2011 alone, the State of Ohio reissued nearly 340,000 food stamp EBT cards– with 17,000 recipients receiving 10 or more reissued cards.
  • The Auditor of State’s office conducted a first-of-its-kind study in Ohio with the Lake County Capital Equipment Utilization Study, identifying underused equipment at 24 local governments. The analysis revealed that some equipment is used as little as 3 percent of the time, or about one day a month. The Lake County governments are working with the Auditor of State’s office to initiate an equipment sharing agreement.
  • Auditor Yost worked with members of the Ohio General Assembly to introduce the Fiscal Integrity Act, which aims to increase accountability of fiscal officers in Ohio’s local governments and schools and provide additional training for individuals entrusted with tax dollars.   A provision requiring the licensing of community school treasurers has been included in legislation awaiting Governor Kasich’s signature.
  • A pattern of problem audits surrounding former charter school treasurer Carl Shye led Auditor Yost to launch a joint investigation with the FBI into Shye’s involvement in numerous community schools across Ohio.  Recently, Shye was charged with embezzling more than $470,000 and sentenced to two years in prison for his theft.
  • In September 2012, Auditor Yost expanded access to Agreed-Upon Procedure (AUP) audits, which could save one in four Ohio governments as much as half of their traditional full audit costs.
  • Auditor Yost launched a statewide audit of attendance practices in Ohio’s school districts.  The audit was launched after results of an internal audit at Columbus City Schools revealed irregular attendance and enrollment practices and similar allegations surfaced at Toledo Public Schools and Lockland City Schools. The statewide audit is expected to be released in January.  A separate special audit at Columbus City Schools is ongoing.



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