Findings Issued in Village of Hamden Audit

Tuesday, March 9, 2021

For Immediate Release:                                                      

March 9, 2021                                                                       


Findings Issued in Village of Hamden Audit


Columbus – Auditor of State Keith Faber’s Office released the 2018- 2019 financial audit of the Village of Hamden in Vinton County. The audit included multiple findings for material weakness and noncompliance and a finding for recovery totaling $5,692.


The Village made a severance payout to Kenny Sheets on January 24, 2019 in the gross amount of $8,812 with net amount of $6,721 for his accumulated vacation balance. However, because Mr. Sheets quit his position with the Village and he was not eligible to receive a payout for any of his sick leave as the policy states "an employee must have 10 years of service and either disability or retirement under OPERS to receive payout". Mr. Sheets did not have disability or retirement through OPERS and did not have 10 years of service with the Village.


At the time of the severance payout, Mr. Sheets had a vacation leave balance of 677.85 hours. However, per the policy, Mr. Sheets was only allowed to have a maximum of 240 vacation leave hours based on the number of years of service. Meaning he was overpaid $5,692.


A finding for recovery was issued against former employee Kenny Sheets in the amount of $5,692 in favor of the Village of Hamden Water Operating Fund. Additionally, Former Village Fiscal Officer, Vicki Patton and former Village Mayor Michael Woodruff and their bonding companies, Ohio Plan Risk, are jointly and severally, in the amount of $5,692 for signing off on the overpayment.


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.