Audit Finds $7,534 in Overpayments to Former Trotwood-Madison City School District Employees

Tuesday, April 14, 2020

Columbus – Auditor of State Keith Faber today issued the 2019 audit of Trotwood-Madison City School District, which revealed that the district continued to pay two employees after their termination, resulting in total overpayment of $7,534.

“The Auditor’s office works to maintain Ohioan’s confidence in government by insuring that local officials are spending tax dollars responsibly,” Auditor Faber said. “When mistakes are made with public dollars, my office will take appropriate action to ensure taxpayers don’t end up paying for them.”

The Auditor’s office found that two district employees, Portiea Baker and Asina Valentine, received compensation for four bi-weekly pay periods after their individual termination dates.

According to district records, Human Resources did not supply the Treasurer’s office with their termination paperwork in order to cease the employees’ payroll. These mistakes resulted in the District overpaying Baker $3,999 and Valentine $3,535.

Under Ohio law, public officials controlling public funds or property are liable for the loss incurred should those funds or property be obtained via fraud, converted, misappropriated, lost, or stolen. Public officials will be liable if and to the extent that recovery or restitution is not obtained from the persons who unlawfully obtained such funds or property.

Accordingly, Auditor Faber has issued a finding for recovery against Baker for $3,999, against Valentine for $3,535, and against Janice Allen, the school district treasurer, for $7,534.

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 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