Audit Finds $7,047 in Overpayments at Coshocton City Schools

Thursday, May 12, 2016

Columbus – Three Coshocton City School District (Coshocton County) employees were overpaid a combined $7,047 during fiscal year 2015, according to an audit released today by Auditor of State Dave Yost. 

Former Treasurer Gary Lowe issued salary notices to three employees on June 18, 2014 for the 2014-15 school year. The notices included salary amounts and said the payments were calculated using a salary schedule based on different levels of experience and education.

Due to a payroll error, however, the payments were determined using incorrect education and experience levels, resulting in two overpayments of $2,411 and one overpayment of $2,225. Auditors determined that the salary notices indicated the correct step levels, but specified the wrong salary amounts.

“A bigger paycheck is usually an obvious sign of a payroll error,” Auditor Yost said. “Had these employees been underpaid, you can bet they wouldn’t have stayed silent.”

Findings for recovery in the amounts of $2,411, $2,411, and $2,225 were issued against Susan Mann, Ritchie Hall and Leslie Croft, for a total of $7,047. Lowe is jointly and severally liable for the full amount because he approved the salary notices and payroll checks. He retired from his position with the district in October 2014. 

A full copy of this report is available 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.

Ben Marrison
Director of Communications