Poor Documentation Cited in Charter School Audit

Friday, June 5, 2015

Columbus – The now-closed Leadership Academy of Mathematics and Science of Columbus (Franklin County) failed to document and support a significant number of its expenses, according to an audit released today by Auditor of State Dave Yost.

The Leadership Academy of Mathematics and Science of Columbus opened July 1, 2011 and was closed by its sponsor, the Educational Service Center of Central Ohio, on April 6, 2012.

Auditors found that for the period of July 1, 2011 through April 6, 2012, supporting documentation was not kept for $10,496 in expenditures.  Of that total, $9,308 was attributable to cash withdrawals and debit card transactions for which no supporting documentation was provided to the school’s treasurer.  A finding for recovery was issued in the total amount of $10,496 against former Superintendent Andre Tucker.  On October 14, 2014, former Treasurer Dave Massa repaid the entire amount to the Ohio Department of Education.

Between July 1, 2011 and April 6, 2012, the school reported that 35 students had enrolled for various timeframes, but management only maintained 23 student files.  The 23 files also were incomplete in various ways.  Based on the data submitted to the Ohio Department of Education, the school had inaccurate FTE child count reports and was overpaid by $43,672 in state foundation payments.

It was also found that the school paid the Hope Foundation $35,112 for services rendered.  The Hope Foundation was created by former Superintendent Andre Tucker.  This matter is being referred to the Ohio Ethics Commission.

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.

Brittany Halpin
Press Secretary