An Ohio audit says more than $19,000 in public money was effectively burned on late fees and penalties by former officials of the Warren County Agricultural Society, the nonprofit that runs the Warren County Fair. Over a four-year audit window, state reviewers found repeated missed payments on utilities and credit cards that racked up avoidable charges. The report, covering Dec. 1, 2019, through Nov. 30, 2023, culminated in formal findings for recovery.
Auditors tallied 108 late payments across seven utility accounts, which triggered $11,323.64 in late fees, interest and disconnect charges. They also flagged 33 late fees and interest charges on credit cards totaling $8,448.97. The audit describes the pattern as avoidable and labels some of the conduct “gross negligence,” according to Local 12.
What a finding for recovery means
In Ohio, a “finding for recovery” is a formal declaration that public money was illegally spent, collected but not properly accounted for, or is otherwise owed back to the public. Under state rules, the public office’s legal counsel has 120 days from the audit report to pursue repayment. If that does not happen, unresolved findings can be turned over to the Attorney General for collection. The Auditor of State also keeps a public database of outstanding findings that can affect who is eligible for state-funded contracts, as outlined on the Auditor of State website.
Who’s named and how much
The findings for recovery name four former officials of the Warren County Agricultural Society. Former board secretary Rebecca Osborne is cited for $5,512.80, and former board secretary and treasurer Andy Ryerson is cited for $5,653.38. Former executive director Eugene Steiner and former board treasurer Mitchell Monroe are each listed for $8,606.43, and they are held “jointly and severally” for that portion of the recovery.
Auditors also issued a separate $453.55 finding tied to unsupported credit-card expenditures. About half of that amount has already been repaid, according to Local 12.
What happens next
Following standard procedures, the Warren County Agricultural Society’s legal counsel can seek to recover the money identified in the findings. If collection efforts are not initiated within 120 days, the matter may be referred to the Ohio Attorney General for further action. Unresolved findings listed in the state’s public database can carry real consequences for those named, since agencies use that database to screen potential contractors. The Auditor of State guidance explains the options for resolving findings and how cases are sent to the Attorney General if needed.
Local impact and oversight
The Warren County Agricultural Society runs the Warren County Fair and oversees the 94-acre fairgrounds at 665 North Broadway in Lebanon, a property that relies on consistent utility service and stable relationships with vendors. State auditors warned that late fees and interest eat into funds that are supposed to support events, 4-H programming and day-to-day fair operations.
According to the audit, the society reported that it has taken corrective action since the audit period ended, is now current on its payables and has strengthened financial oversight. The fairgrounds website lists contact details and an events calendar for the organization on the Warren County Fairgrounds page.
