York Township, Water Authority Financial Records “Unauditable”

Tuesday, September 29, 2015

Columbus – Incomplete financial records and bank reconciliations prompted Auditor of State Dave Yost to place York Township and the York Township Water Authority (Belmont County) on the “unauditable” list.

“Complete financial records shine a light on local governments,” Auditor Yost said. “Taxpayers should not be left in the dark on how their dollars are being spent.”

During the course of the regular financial audits of York Township and the York Township Water Authority for the period January 1, 2013 through December 31, 2014, the Auditor of State’s office determined that the township’s and water authority’s financial records were not adequate to complete the audits. In letters to the township and the water authority, the Auditor of State’s office provided lists of records required to complete the audits.

Within 90 days of the dates of the letters, the township and water authority must revise their financial records and provide the necessary data. Failure to bring accounts, records, and reports to an auditable condition may result in legal action, including the possibility of the attorney general issuing a subpoena to township and/or water authority officials to explain the condition of records. The attorney general may also file suit to compel the officials to prepare and/or produce the required information.

The Auditor of State’s Local Government Section (LGS) is available to township and water authority officials to assist in bringing records to an auditable condition. LGS provides a wide variety of services to local governments, including reconstructing financial records and aid in the reconciliation of books.

An entity is removed from the “unauditable” list once the audit is completed and released to the public.



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