Taylor: Orrville Audit Finds Nearly $30,000 Misappropriated

Former Clerk Owes City for Tuition Reimbursement, Undeposited Funds

Tuesday, September 28, 2010

Wayne County - Auditor of State Mary Taylor today released an audit of the city of Orrville that identifies $29,052 owed back to the city by former utilities clerk Rachel Baney for public funds she collected but never deposited, as well as improper tuition reimbursements she must repay. City officials notified the Auditor of State of the potential problems.

“Individuals who abuse the public’s trust must be held accountable,” Taylor said. “I am pleased we were able to work with city officials to determine the extent of taxpayer money that was misused.”

The audit shows that on some occasions when Baney received two separate utilities payments – one in cash and another in the form of a voucher from a social service agency – she would use the voucher to record both customers’ payments and take the cash for herself.

Additionally, while Baney was employed by the city, she received reimbursements for educational expenses. However, the audit identifies $9,229 in funds that were received by Baney for expenses that were paid for by other awards she received from outside sources, making them ineligible for reimbursement by the city.

Baney’s agreement with the city for tuition reimbursement set forth specific criteria regarding employment with the city after completing her education. Based on this agreement, Baney owes the city an additional $10,031, which is 50 percent of the reimbursements she had already received for educational expenses.

A full copy of the audit is available online.


The Ohio Auditor of State’s office is a leader in the government accounting and auditing field, earning prestigious national honors from the Government Finance Officers Association, the National White Collar Crime Center and the National State Auditors Association.

Jeannie M. Foley
Deputy Press Secretary
(614) 644-1111