Audit Finds Village of Golf Manor Tax Commissioner Spent $9,025 on Personal Expenses

Tuesday, November 26, 2019

Columbus – Auditor of State Keith Faber today released the 2016 audit of the Village of Golf Manor (Hamilton County), which uncovers that the former tax commissioner Jamie Smith used a village credit card for personal expenses, to the tune of $9,025.

“It is my job as Auditor to hold those in public service who lie, cheat, and steal to account,” Auditor Faber said. “This former tax commissioner will be rightly held responsible for her actions, and tax payers will not have to pay for her misdeeds.”

From November 7, 2014 to March 31, 2017, auditors identified 203 credit card transactions on the village’s administration department credit card that had no supporting documentation and determined that many of these unsupported purchases Smith made for personal items, which included the following:

· Eight transactions totaling $3,004 from Cincinnati Bell for an account at her personal residence;

· Five transactions totaling $921 from Aaron’s for furniture;

· 11 transactions totaling $356 from Walmart for food, drinks, snacks, dog food, and other miscellaneous items;

· Three transactions totaling $176 from Fairfield City Schools for children’s school fees and lunches;

· Three transactions totaling $73 from LaRosa’s for food delivered to her personal residence;

· 22 transactions totaling $422 with no supporting documentation in Butler County at gas stations and restaurants close to Smith’s personal residence;

· Nine transactions with four vendors worth $244 with no supporting documentation to the same vendors found in Smith’s personal bank statements;

· 12 transactions totaling $512 from Craig’s List, Disney, Girl Scout Cookies, Justice Web, Old Navy, Personal Creations, Target, The Children’s Place and Kohl’s without supporting documentation;

Additionally, Smith received a $1,500 check for medical expenses without proper documentation of the medical services.

Smith also charged the village $1,067 to purchase a battery, oil change, tires and brakes for her personal vehicle.

Lastly, on January 27, 2017, the village overpaid Smith $750 for her services as tax commissioner. Village ordinance documents that the tax commissioner only receives $750 each year and Smith received a $1,500 check for her services.

On August 29, 2019, Smith pled guilty to one count of Attempted Theft In Office, and at her sentencing Judge Charles Kubicki, Jr. placed Smith on community control for three years, ordered her to complete 100 hours of community service and pay restitution of $4,083.46.

Auditor Faber issued a finding for recovery against Smith for $9,025 in favor of the Village of Golf Manor’s General Fund. This amount includes the amount ordered as restitution by the court.

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


Allie Dumski

Press Secretary

(614) -644-1111