Press Release Ohio Auditor of State

Audit Uncovers Credit Card Penalties at Cuyahoga Falls City School District

Thursday, March 29, 2018

Columbus – The Cuyahoga Falls City School District was hit with $2,618 in penalties for late payments and overcharges to a district credit card, according to a state audit.

In a report released today, auditors order former Treasurer David Hoskin to repay the Summit County school district for the costs of the late fees, delinquency charges and over-limit fees because such payments do not serve a proper public purpose.

“Taxpayers should never have to pay a cent for a penalty assessed to a local government,” Auditor Yost said. “It’s time for this treasurer to rectify the situation by making the district whole.”

Records for an American Express credit card in Hoskin’s name show the penalties were paid with district funds in calendar years 2014, 2015 and 2016.

Some of the late payments were apparently the result of delays in obtaining supporting documentation from district employees for credit card purchases. 

Auditors issued a $2,618 finding for recovery against Hoskin and his bonding company. The report recommends the district implement internal controls to avoid future penalties.

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 5,900 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.

Beth Gianforcaro
Press Secretary