Audit Finds $11,624 Owed to Miami Township

Discrepancy in Books and Salary Overpayments

Tuesday, January 22, 2013

Columbus – Conflicting bank account balances and using the wrong statutory salary schedule led to more than $11,000 owed to Miami Township (Greene County) taxpayers, according to an audit released today by Auditor of State Dave Yost.

“Watch the cash, watch the law,” Auditor Yost said. “If you’re a treasurer or trustee and you don’t do those things, you’re going to owe the taxpayers some money.”

The township’s Dec. 2011 bank reconciliation found $5,849 less in the bank account than in the township books, with no bookkeeping mistakes that would explain the difference. Under the circumstances, the township could not identify the missing funds, and Fiscal Officer Margaret Silliman was held responsible for the full amount.

Four additional findings totaling $5,775 also were issued for mistaken overpayments in salary because the township used the wrong statutory salary schedule. Ohio law sets salaries for township officials based upon the size of the township budget, and changes in budget during the year or from one year to the next can lead to changes in legal salary.

The Miami Township budget dropped below $1.5 million from 2009 to 2010, causing a change in legal salary for both the fiscal officer and trustees. Since the fiscal officer did not correctly change the corresponding payroll, findings for overpayment were issued in the amount of $2,772 against the fiscal officer, and $1,001 against each of the three trustees.



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