Centerville schools audit finds retirement payment error

Issue now resolved
An audit found Centerville City Schools paid its assistant superintendent nearly $14,000 in full retirement benefits without board approval — a payment later authorized retroactively. STAFF FILE PHOTO

Credit: NICK BLIZZARD/STAFF

Credit: NICK BLIZZARD/STAFF

An audit found Centerville City Schools paid its assistant superintendent nearly $14,000 in full retirement benefits without board approval — a payment later authorized retroactively. STAFF FILE PHOTO

An audit found Centerville City Schools paid its assistant superintendent nearly $14,000 in full retirement benefits without board approval — a payment later authorized retroactively.

That extra benefit — covering 100% of Daniel Tarpey’s employee retirement portion — had not been approved by the school board at the time and resulted in $13,826.25 paid from district funds that he was supposed to pay himself, the Ohio Auditor of State’s Office recently said.

Centerville City School District’s 2023-2024 salary schedules say that all administrative employees receive 6.5% of the employee portion of pension withholdings picked up and paid by the Board of Education, according to the Auditor’s Office.

The Auditor’s Office accepted Centerville City School District’s financial report for the 2023–2024 fiscal year, which was prepared by an independent accounting and auditing firm.

Since the audit met state requirements, no additional review by the Auditor’s Office was needed.

On Dec. 13, 2024, the firm advised Centerville’s school board to formally approve any retirement payments.

On Dec. 16, 2024, the school board approved a rule that approved the payment retroactively.

“Since a retroactive resolution was approved for the finding amount, the Finding for Recovery is considered to be repaid under audit,” the Auditor’s Office said in its letter.

Centerville City Schools Treasurer Laura Sauber told this news outlet that no money was repaid.

“It was the board’s intent, and the superintendent’s recommendation —Dr. Henderson at the time — to provide the assistant superintendent the full pickup on the pickup benefit," Sauber said. “This is a standard benefit to many administrators throughout the state and has been paid to the assistant superintendent in Centerville for many years.”

Sauber said that intent was not documented properly when Tarpey became the assistant superintendent, so the board approved the resolution to retroactively establish the benefit.

“This resolution satisfied the questions asked by the auditors,” she said.

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