School District Overpaid 101 Employees by Combined $19,419

Tuesday, July 12, 2016

Columbus – A payroll error caused 101 employees to receive a total of $19,419 in overpayments, according to an audit of the Gibsonburg Exempted Village School District (Sandusky County) released today by Auditor of State Dave Yost. 

According to pay schedules and agreements with the board of education, school district employees were supposed to receive raises at the start of the second semester of the 2014-15 school year. However, the district updated its payroll system incorrectly, causing 101 employees to receive the raises for the entire year rather than just the second semester.

The miscalculation resulted in overpayments ranging from $13 to $417 for the pay periods ending Jan. 23, 2015 through Aug. 21, 2015.

“School districts and governments owe it to taxpayers to protect their dollars from costly errors like this,” Auditor Yost said. “When nearly $20,000 in overpayments slip through the cracks unnoticed, it’s time to reevaluate your internal controls.”

Findings for recovery totaling $19,419 were issued against the 101 employees. On May 18, 2016 the board of education approved resolution 16-102 to retroactively approve the overpayments. As a result, the findings for recovery are considered resolved. 

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