Former Library Fiscal Officer Misused Funds

Thursday, August 8, 2013

Columbus – Toys-R-Us gift cards, an iPod Shuffle, movies and video games are among the more than $46,000 in personal purchases made by the former Kinsman Free Public Library (Trumbull County) fiscal officer, auditors found in an audit released today by Auditor of State Dave Yost.

“The library’s credit cards are not personal expense accounts for employees,” Auditor Yost said. “This fiscal officer blatantly abused her authority, and she’s headed to jail.”

As fiscal officer, Sharon VanKanegan had access to four library credit cards.  From January 1, 2010 through September 30, 2012, Vankanegan made $22,830 in credit card purchases that were not properly documented or related to library functions.  Purchases included things such as Toys-R-Us gift cards, clothing, a grill, health and beauty products, an iPod Shuffle and gasoline for her personal vehicle.  A finding for recovery for the total amount of $22,830 was issued against VanKanegan.  Her bonding company, Auto Owners Mutual Insurance Company, repaid this finding on July 23, 2013.

VanKanegan’s responsibilities also included depositing revenue collected by library staff from patron fines and miscellaneous fees and collections.  The process included collecting the money and cash summary sheets completed by library staff and making deposits into the library’s checking account.  Auditors determined that VanKanegan destroyed the cash summary sheets, and as a result, collections in the amount of $15,354 could not be identified as deposited or recorded into the accounting system.  An additional $1,000 was missing from the accounting system that was supposed to be deposited from a wishing well at the library.  Findings for recovery totaling $16,354 were issued against VanKanegan, and the findings were repaid by her bonding company on July 23, 2013.

VanKanegan wrote herself additional paychecks at the end of the 2010 and 2011 calendar years, resulting in an overpayment of $2,200.  There was no evidence of board approval of the extra payments.  A finding for recovery was issued against VanKanegan in that amount, and the finding was repaid by her bonding company on July 23, 2013.

VanKanegan was sentenced on June 26, 2013 to 30 days in jail and 5 years community control for each count of her conviction, which will run concurrently.  She pled guilty to one count of theft in office, four counts of forgery and one count of misuse of a credit card.

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 5,800 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