Finding for Recovery of $1,794 Repaid After Auditors Determine Personal Leave Payout Not Properly Authorized

For Immediate Release

Tuesday, October 10, 2023

COLUMBUS – A finding for recovery of $1,794 against a former Buckeye Water District superintendent was repaid after auditors determined a personal leave payout was not properly authorized.

The finding is included in an audit of the Columbiana County water district’s audit for 2022. A copy of the full report is available online at ohioauditor.gov/auditsearch/search.aspx.

Former Water Superintendent Randall Brown retired in March 2022, without notice, and was paid for 40 hours of unused personal leave by former Office Manager Amber Brown, his wife. The total included $1,574, plus $220 in employer pension contributions. 

Brown did not receive proper authorization in advance, and Amber Brown processed it on her husband’s behalf without anyone else verifying the payout. As part of the finding, auditors noted, “… the District shall review and enforce their Nepotism policy to ensure no employees are in supervisory roles with direct authority over relatives.”

A referral also was made to the Ohio Ethics Commission.


The Auditor of State’s office, one of five independently elected statewide offices in Ohio is responsible for auditing more than 5,900 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.