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Mount Orab visitors press council on former CFO records, forensic audit status
Summary
Visitors questioned the Mount Orab council about access to village financial records, banking signers and whether a forensic audit of records tied to former CFO Mike Boyd has begun; officials said backups exist, signers were updated and the state will conduct the audit but costs are pending.
Candy Bowles, identified to the council as a visitor, asked officials on May 22 about the location and accessibility of village financial records that had been managed by former CFO Mike Boyd. "Where are the books for all the financial files that Mike Boyd was in charge of?" Bowles asked, adding that she understood some files had been accessed remotely via a program called LogMeIn.
The interim fiscal officer told the meeting the records are available in the village office and that daily backups are performed. Officials said they removed Boyd's access after his termination, updated bank signers and that the village uses Peoples Bank for its accounts.
Bowles also pressed for clarity about hiring criteria for a new CFO, asking whether candidates must live in the village and whether background checks would be performed. The interim fiscal officer said residency within Brown County is expected and that background checks would be required: "11 million percent," a council member responded when asked if a background check would be part of protocol.
Bowles cited a public statement attributed to "Mr. Ogden" calling for a formal forensic audit of village financial records and asked about its status. Officials said a forensic audit was discussed and approved previously but had not yet started. The council indicated the state of Ohio will conduct the forensic audit and that the village is awaiting details about costs. "It will. Yes," an official said when asked whether the audit would cost the village; they added the village was still "waiting on the cost."
The council took no immediate public action to authorize additional funding at the meeting; attendees were told details about timing, firm selection and costs are pending. The meeting also included routine business: the council voted unanimously to approve minutes for May 19 and May 22, 2026.
Next steps: officials said they expect the state-led forensic audit to proceed and to report back when particulars — including cost — are finalized.
