Press Release Ohio Auditor of State
Special Audit Details Investigation into Theft by Former Treasurer of Northern Local Schools in Perry County
For Immediate Release
COLUMBUS — A special audit released Thursday details the investigation into a former treasurer for Northern Local Schools in Thornville, who was convicted of using a district credit card for personal purchases.
Elizabeth McCarthy paid court-ordered restitution of $89,418.90 in the case after pleading guilty to a single felony count of theft in office in Perry County Common Pleas Court.
The Auditor of State’s Special Investigations Unit (SIU) opened an investigation in October 2024 after the new treasurer for Northern Local Schools identified potentially improper purchases by McCarthy.
SIU identified hundreds of transactions totaling more than $40,000 for personal items not for district use, including dog food and pet supplies, medical appointments, women’s clothing, and tickets to professional sports events.
SIU also identified $3,491.43 in finance charges, late fees and overlimit fees paid by the district and $22,803.78 in late tax payments and related penalties attributed to McCarthy.
McCarthy was indicted in Perry County Common Pleas Court in October 2025 and pleaded guilty in April 2026. The court-ordered restitution included audit costs.
In addition to restitution, McCarthy was sentenced to community control, along with a 10-month suspended prison sentence, and she is barred from public employment.
Perry County Prosecutor Terry Rugg appointed an SIU attorney to serve as special prosecutor in the case.
The full special audit report is available online at ohioauditor.gov/auditsearch/search.aspx.
Since 2019, the Special Investigations Unit has assisted in 165 convictions resulting in more than $17.8 million in restitution (see?Map of SIU Convictions?since January 2019). The team receives hundreds of tips of suspected fraud annually. Tips can be submitted anonymously online or via SIU’s fraud hotline at 866-FRAUD-OH (866-372-8364).
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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.
Public Affairs
Contact: Marc Kovac
press@ohioauditor.gov