Auditor: Ciccone a liability for county
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YOUNGSTOWN — The Mahoning County clerk of courts is risking the county’s financial reputation, the county auditor said.
Auditor Ralph Meacham warned Wednesday ongoing financial reporting problems in Clerk of Courts Michael Ciccone’s office could jeopardize the county’s ability to complete its 2026 state audit, potentially affecting its bond rating and ability to borrow money.
Meacham discussed that issue and other findings in the county’s recently released 2025 audit during a press conference Wednesday morning. He also raised concerns about approximately $835,000 in unapplied real estate tax payments and inadequate timekeeping procedures for some county employees.
The county received a clean opinion on its 2025 financial statements, but Meacham said several findings identify problems that must be addressed.
The most serious problems, he said, involve the clerk of courts.
Seven bank accounts controlled by Ciccone’s office have not been consistently reconciled, and Meacham said he has received none of the required monthly reconciliations for 2026.
“There’s millions of dollars pouring through the clerk of courts’ office every month, and the fact that we really don’t know what’s going on out there because they’re not utilizing their accounting system and not reconciling the bank statements; that’s more than a small problem,” he said.
In April, the county hired Canfield accounting firm Shroedel, Scullin and Bestic to complete outstanding bank reconciliations for November and December 2025 and help bring the clerk’s financial records up to date. The firm completed the year-end reconciliations, allowing the county to proceed with its annual audit, but work on the 2026 records remains unfinished.
Meacham emphasized that the firm was not hired to conduct a forensic audit or investigate possible criminal activity, only to reconcile the accounts and establish reliable financial records.
The state audit identified discrepancies in the clerk’s accounting records, including balances understated by approximately $218,000 in one account and $3.5 million in another.
Those discrepancies were addressed through financial reporting adjustments and did not prevent the county from receiving a clean audit opinion for 2025.
However, Ohio State Auditor Keith Faber’s office warned that failure to perform timely bank reconciliations increases the risk of inaccurate financial reporting and makes it more difficult to identify theft or fraud.
Meacham said the problems have persisted despite months of efforts to correct them.
“Without SSB, I do not believe the county would have been found auditable at 12/31/25,” he said. “Since we’re in October, and nothing’s really changed up there, I have serious, serious concerns that at 12/31/26, the county may not be auditable.”
He said an inability to complete the audit could affect the county’s bond rating and compliance with requirements attached to borrowing for infrastructure projects.
“The ramifications are immense and ugly,” he said.
The state audit also identified failures involving unclaimed funds held by the clerk’s office.
According to the findings, the office did not post required notices of unclaimed funds in public locations or on the county website, did not transfer certain unclaimed money to the county treasurer or state treasury and failed to notify parties or their attorneys of money that could be claimed.
The clerk’s office prepared a list of cases involving unclaimed money, but did not complete the required notification and transfer procedures.
The audit also found that the county had not confirmed the accuracy of four clerk of courts accounts through the Ohio Pooled Collateral System, which is used to safeguard public deposits.
Meacham said those findings reflect a broader failure to maintain appropriate accounting controls.
He also criticized Ciccone’s handling of personnel, saying the office has failed to retain or replace employees with the necessary bookkeeping expertise.
Meacham said the recent dismissal of an employee responsible for payroll left the clerk’s office struggling to process its payroll obligations.
“They didn’t have anyone up there who knew how to do payroll,” he said. “So it was quite a mess.”
Meacham was pessimistic as to whether there is hope for the office under Ciccone’s leadership.
“I have no hope for the future regarding clerk of courts,” he said. “I’ve never experienced in my long professional career where we have such a lack of following procedures, controls or even common sense.”
Meacham said he has not spoken with Ciccone in several months.
He also cited recent problems with unpaid utility bills and delays involving court-related paperwork as examples of how the office’s administrative difficulties can affect other county operations.
He said county officials, including representatives of the prosecutor’s office, sheriff’s office and courts, are working to find a solution, but he noted that removing an elected official from office is a difficult process.
He said he hopes Ciccone will finally do what is right for the county.
“Admit that he’s not capable of running that office and let the adults in the room start repairing it,” Meacham said.
Despite calls from county commissioners, Republican and Democratic party leaders and the Ohio Clerk of Courts Association, Ciccone has refused to resign. He has two more years left in his term.
Meacham said he does not believe the county would face direct fines if it could not complete its audit. He said the larger concern is the effect on the county’s financial credibility and its ability to conduct business.
“The county is very solvent, but they didn’t process those bills,” he said, referring to the unpaid utility bills.
He said the county’s overall financial condition should not be confused with the accounting problems in the clerk’s office.
Meacham also criticized the handling of approximately $835,000 in unapplied real estate tax payments, saying the money should be credited to taxpayers rather than remaining in a county surplus account.
The state audit identified a balance of $834,952 in the real estate surplus fund, with transactions dating to 2012.
The fund contains payments that could not be properly applied to individual tax parcels, including duplicate payments by property owners and mortgage companies, payments made by both lenders and title companies, and payments exceeding the amount owed.
Meacham said the fund had grown for years because those payments were not properly researched and resolved.
The balance reached approximately $1.2 million in 2024.
Last year, Meacham assigned members of his staff to examine the records and determine where the money belonged. He said the effort took approximately six months, with staffers focusing on the project in addition to their regular duties.
The review identified roughly $329,000 associated with properties that no longer existed or were no longer owned by the original taxpayers. That money was transferred to unclaimed funds, leaving about $835,000 yet to be addressed.
Meacham said his staff has identified the parcels to which the remaining money should be applied, but the credits have not been processed.
He said he has discussed the issue with the treasurer, county commissioners and state officials for several years.
Meacham said he also has obtained opinions from the Ohio attorney general, state auditor and county prosecutor supporting the position that the money should be credited to taxpayers.
Once properly applied to the tax accounts, he said, the money would ultimately be distributed to the schools, municipalities, townships and other taxing authorities entitled to receive it.
The state auditor’s findings recommended that the county continue monitoring the fund, investigate unapplied collections and reduce the outstanding balance.
He said the problem is unusual compared with practices in other Ohio counties.
“I’m not going to rest until this is credited to taxpayers,” he said.
Meacham said the necessary information has been prepared and the remaining step is to upload the credits into the appropriate system.
“It’s ready to go,” he said. “And I can’t get anyone to do that.”
He placed responsibility for completing that work on County Treasurer Dan Yemma’s office.
Asked whose responsibility it is to apply the payments, Meacham answered, “County treasurer.”
The third issue Meacham raised Wednesday was inconsistent time and attendance records for some county employees, particularly those in nonelected supervisory and management positions.
The state audit found that timesheets were not maintained to document hours worked by certain employees classified as exempt from overtime.
Auditors also found inconsistencies in timekeeping documentation and multiple corrections or adjustments entered into the county’s Munis payroll system.
The audit noted that the county lacks a formal policy governing remote work and written agreements documenting employees’ authorization to work outside county facilities.
Meacham said the problems create opportunities for employees to receive pay or accumulate benefits without accurately accounting for time away from work.
He explained that county employees accrue vacation, sick leave and other benefits based on hours worked.
“If you’re taking vacation, but not booking your vacation, those vacation hours roll forward,” he said.
Meacham said he became concerned about the issue after attending professional training on internal controls and began examining whether employee attendance records matched other indicators, such as computer activity and building access records.
He said some employees were recorded as working on days when those records did not show the expected activity.
He said the explanation offered by some employees was that they worked longer hours during busy periods and took time off at other times.
Meacham said that does not eliminate the need to properly document attendance and leave.
He said he could not estimate how much money, if any, the county has lost.
“I can’t quantify it,” he said. “Because, on the other hand, not everyone is abusing the system.”
The state auditor recommended that the county adopt consistent timekeeping procedures for exempt employees and establish formal policies for remote work.
The audit noted that while federal labor law does not require exempt employees to clock in and out, employers may require attendance records for scheduling, leave tracking and other administrative purposes.
Meacham said the county already has a comprehensive timekeeping system capable of recording attendance through computers, electronic access devices and time clocks. The problem, he said, is that the system is not being used consistently.
He said he has discussed the matter with county commissioners and the human resources department for more than a year and wants the county to establish uniform requirements.
