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Source: US State of Ohio



For Immediate Release:                                                      

November 5, 2020                                                                 

Numerous Findings Issued Against Village of Woodlawn 


Columbus- – Auditor of State Keith Faber’s Office released the 2018-2019 non-GAGAS audit of the Village of Woodlawn in Hamilton County. The audit included a Finding for Recovery totaling $3,480 and 23 other findings.

013: Noncompliance/Finding for Recovery

Richard Cropper, former Finance Director, was responsible for making timely payments of retirement system withholdings and credit card balances. The Village failed to remit withholdings in a timely manner to the Ohio Police & Fire Pension Fund for nine months in 2018 and two months in 2019, and incurred late filing penalties totaling $3,200 for 2018 and $200 for 2019. During 2018, the Village also incurred and paid credit card late fees and interest charges totaling $80.

When it comes to the spending of tax dollars, late fees and penalties are not considered a proper public purpose.

A Finding for Recovery was issued against former Finance Director Richard Cropper, and his bonding company, Public Entities Pool of Ohio, in the amount of $3,480 in favor of the Village of Woodlawn General Fund.

The other findings included:

  • 001: Internal Control – Monthly Reconciliations
  • 002: Internal Control – Unclassified and Inaccurate Financial Statements
  • 003: Noncompliance/Internal Control – Recording in Incorrect Fund
  • 004: Noncompliance – Expenditures Exceeding Appropriations
  • 005: Noncompliance – Negative Fund Balances
  • 006: Noncompliance/Internal Control – Mayor’s Court
  • 007: Noncompliance – Financial Reporting
  • 008: Internal Control – Official Minutes
  • 009: Noncompliance – Finance Training
  • 010: Noncompliance – Fraud Notification System
  • 011: Noncompliance – Destruction of Records
  • 012: Noncompliance – Encumbering Funds
  • 014: Noncompliance – Proper Public Purpose
  • 015: Noncompliance – Certification of Estimated Resources
  • 016: Noncompliance – Drug Mandated Fines Internal Control Policy
  • 017: Noncompliance – Law Enforcement Trust Fund Internal Policy
  • 018: Noncompliance – Form 1099
  • 019: Internal Control – Income Tax Cycle
  • 020: Internal Control – Timely Posting of Transactions and Maintaining Supporting Documentation
  • 021: Internal Control – Authorized Signatures
  • 022: Internal Control – Fund Balance Classification
  • 023: Internal Control – Budgetary Amounts Not Accurately Recorded in Accounting System
  • 024: Noncompliance – Public Records Custodians

A full copy of this report is available online.


The Auditor of State’s office, one of five independently elected statewide offices in Ohio is responsible for auditing more than 6,000 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.