Audit Finds Messy Payroll in Village of Malvern

Tuesday, June 9, 2015

Columbus – Several payroll errors led to $16,000 in findings for recovery in an audit of the Village of Malvern (Carroll County) released today by Auditor of State Dave Yost.

“Overpayments here and underpayments there – these payroll records are enough to make your head spin,” Auditor Yost said.  “The Village of Malvern needs to straighten up its books.”

The Village of Malvern lays out the duties, compensation and benefits for village employees.  The audit found the income tax administrator was incorrectly paid for holidays and sick days for a total of $1,248.  She also received excessive vacation pay in the amount of $465, but was not paid for regular time worked in the amount of $436.  A finding for recovery was issued in the total amount of $1,277.

Auditors also found that the village paid the village administrator’s 10% share of Ohio Public Employee Retirement System (PERS) contributions when it was contrary to village ordinances – a total of $12,329.  He also was overpaid for vacation in the amount of $1,576.  A finding for recovery was issued in the amount of $13,905.

A village ordinance states that the village shall pay the cost of the superintendent of village services’ annual insurance deductible.  It was found that the village incorrectly paid his wife’s deductible for two years for a total of $1,000.  In addition, auditors found that the superintendent did not pay a total of $55 of his annual premium.  However, timecards showed the superintendent was underpaid by $188.  A finding for recovery was issued in the amount of $867.

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