Audit Reports Missing Marching Band Fees at Northwest Local School District

Thursday, December 27, 2018

Columbus – A former high school band director has repaid about $1,500 to the Northwest Local School District following a state audit that identified a shortage of marching band participation fees. 

An audit of the Hamilton County school district released today names former Colerain High School Band Director David Smith responsible for fees of $1,525 that he collected but never submitted for deposit during the 2016-17 school year. He repaid the money to the district in November of this year.

Auditors said Smith tracked payments of marching band fees using an accounting system that was not approved by the district. The system showed that 84 students paid him participation fees totaling $8,340, but he only submitted $6,965 to the district treasurer – a shortage of $1,375. Auditors also noted an unauthorized payment of $150 that Smith received from a student but never submitted for deposit. 

This is the second time in 2018 that state auditors have reported problems at Colerain High School. The district’s previous audit released in March ordered a former basketball coach for the school to repay $7,735 to the district for financial losses that resulted from his mismanagement of a fundraiser. 

A special report published by Auditor Yost in November 2017 highlights the dangers local governments and school districts face when collection processes go unchecked. According to the report, more than $3.4 million in payments received by local governments and school districts in the past decade never made it into their bank accounts.

A full copy of the district’s audit 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 6,000 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