Audit of Dayton Early College Academy Reveals More Than 44k in Findings

Tuesday, January 22, 2019


Columbus – A state audit of Dayton Early College Academy in Montgomery County reported $44,725 in improper credit card purchases between January 2010 and February 2017.


The report revealed that an Academy employee, Cynthia Shoemaker, was solely responsible for holding and supervising all employee credit card transactions. This allowed her to commit fraud by using her assigned credit card, and four credit cards assigned to others, for multiple personal purchases at gas stations, restaurants, an animal clinic, and car rental companies totaling $43,748. Ms. Shoemaker also processed the payment of two employees’ credit card transactions for gift cards totaling $153. Gift cards do not serve a public purpose and are not an allowable use of Academy funds.


In addition, the Academy issued a reimbursement check for $824 to Ms. Shoemaker without any supporting documentation. No documentation made it impossible to verify that this check for a proper public purpose.


On February 3, 2017 and December 10, 2018, the Academy received a payment from the employee dishonesty insurance policy; the total amount of 42,957 was payment for the Academy’s claim regarding Shoemaker’s fraud. The Academy carried a $500 deductible on this policy. Shoemaker has made payment of $238 toward this deductible amount. The Academy also received a donated amount of $1,530 to repay the remainder of this finding for recovery.


On January 24, 2018, Ms. Shoemaker entered a no-contest plea to one count of theft in an amount greater than $7,500 but less than $150,000, a fourth degree felony. The court found her guilty and ordered her to pay the $500 deductible in restitution to the Academy.


Finally, the Academy received another $853 from the insurance company and $1,530 in the form of a donation. This money covered the outstanding balance of $2.383 that remained after the first insurance payment.


A full copy of this report is available online.



Allie Dumski

Press Secretary





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 Keith Faber, the office also provides financial services to local governments, investigates and prevents fraud in public agencies and promotes transparency in government. 




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