Special Investigations Unit (SIU)

SIU logo

Our mission is to promote transparency and accountability in the use of public funds, to expose fraud and corruption where it exists, and to assist law enforcement and prosecutors in the pursuit of justice.

The Special Investigations Unit (SIU) brings together the disciplines of forensic accounting, fraud investigation, and attorneys with expertise in fraud and white collar criminal prosecution, to investigate government fraud. Their mission is to promote transparency and accountability in the use of public funds, to expose fraud and corruption where it exists, and to assist law enforcement and prosecutors in the pursuit of justice.

The SIU process starts from a tip and could lead to a trial. When a tip or complaint is received, the Special Audit Task Force will evaluate it and decide if that case falls under the authority of the Auditor of State's Office. If the case is within the jurisdiction of the Auditor of State's Office, SIU will open a case to conduct a special audit and investigation to determine if there was any criminal activity. At the conclusion of the case, the team works with county or federal prosecutors to bring a case to trial. If requested, a prosecutor from the Auditor of State’s office will assist primary prosecutors by providing familiarity with the investigation, and expertise in public-sector prosecutions.

Since 2019, the SIU team has assisted in more than 51 convictions resulting in over $2.1 million in restitution. The team has received over 600 tips of suspected fraud and has an average of 100 cases open at any given time. Tips can be submitted anonymously online, through our app, written to our office, or by calling our fraud hotline at 1-866-FRAUD-OH.

 

Key leaders

Director Randall Turner

Randall Turner is director of the Special Investigations Unit. He manages the forensic auditors in SIU and advises them on open fraud cases. Turner has been with the Auditor’s office since 1999. Before joining SIU, Turner was the assistant chief auditor of the Central Region of the Auditor’s office, where he managed financial audits of local governments such as school districts, cities, counties, townships, and villages.

Assistant Chief Legal Counsel Robert Smith

Robert Smith is assistant chief legal counsel to Auditor Faber and is one of two lawyers on the team. Smith is frequently called upon to serve as special prosecutor in cases investigated by SIU. He also is asked to serve as special counsel on other cases where there may be a perception of a conflict between the prosecutor’s office and the individual charged with a crime.

Smith previously served as director of the Fraud and Enforcement Division for the Ohio Department of Insurance, working for the department from 2002 to 2009. He assisted in investigations of fraud committed by consumers, healthcare providers and insurance agents. He previously worked 14 years as chief trial counsel for the Ohio Attorney General’s Office, Organized Crime Investigations Commission. In that position, he directed investigations into a wide variety of cases under Ohio’s Racketeer Influenced and Corrupt Organizations (RICO) statute. Smith also worked for the Franklin County prosecutor’s office for 10 years, with more than half of the time spent as head of the economic crime unit.

How We Investigate Fraud and Compliance

1. We Receive a Tip

Each year, the Auditor of State’s Office receives hundreds of tips regarding suspected fraud and non-compliance of laws in government. These tips come from many sources, including public employees and concerned citizens as well as state auditors who find suspicious activity in the course of a routine financial audit.

Tips or complaints of fraud and law non-compliance in Ohio’s governments may be made at any time by any public employee or private citizen. Fraud may be reported by using this website, U.S. Mail or via the Auditor of State’s Fraud Hotline.

Hundreds of tips of alleged fraud are collected each year.

2. We Evaluate the Tip

The Special Audit Task Force is a group of auditors and investigators led by Auditor Faber who evaluates tips and complaints received by the office. If the Special Audit Task Force decides that a case falls under the authority of the Auditor of State’s Office and involves probable fraud, theft or non-compliance, it is sent to the Special Investigations Unit for further review. Cases that are not subject to the Auditor of State’s authority may be referred to other local, state or federal government agencies, prosecutors and law enforcement officers.

Ohio Fraud Reporting

A public log of fraud reports is available through the Ohio Fraud Report System. It includes the date of the report, the entity complained of, the nature of the complaint, and the status of the review of the complaint. To access the Fraud Log, contact the Open Government Unit at ogu@ohioauditor.gov or 614-752-8683.

3. A Special Audit
and/or Special Investigation Begins

Special Audits

A special audit is a limited-scope examination of financial records and other information designed to investigate allegations of fraud, theft or misappropriation of funds – or to quantify the extent of such losses.

Special audits can be independent, stand-alone examinations, or conducted during the course of a regular financial audit. Independent stand-alone examinations are necessary when an allegation requires extensive detailed testing or if a timely review is not possible during a regular financial audit. When conducted during a regular financial audit, special auditors work with financial auditors to ensure proper testing is done to determine if public funds have been illegally spent or are unaccountable. Separate special audits may be necessary, for example, if an investigation requires significant amounts of detailed testing, or if timely review of the complaint is not possible during the regular audit.

 

Special Investigations

Special investigators work aggressively to root out fraud and public corruption. Investigators gather information that is not readily available during the special audit, which may include bank statements or credit card records that must be obtained through a subpoena. Additionally, investigators may conduct interviews to identify persons responsible for the loss of public funds.

Investigators work closely with special auditors and the Financial Audit Section to determine if criminal activity has occurred. They also promote a coordinated effort with local, state and federal government and law enforcement officials to combat public corruption in Ohio.

4. Case Leads to Prosecution

Once fieldwork has been completed, the Auditor of State’s office will work with county or federal prosecutors to determine the next steps for a case. During each investigation, special auditors and investigators build a case file containing all information necessary to try a case in court. Prosecutors have the option to work independently or to request the help of a special prosecutor from the Special Investigations Unit. Benefits of a special prosecutor from the Auditor of State’s office is the increased familiarity with an investigation and trial-court expertise in public-sector prosecutions.