Former Northern Local Schools Treasurer Pays $89,418.90 in Restitution as Part of Guilty Plea to Theft in Office

Press Release • Ohio Auditor of State

COLUMBUS - A former treasurer for Northern Local Schools in Thornville pleaded guilty Thursday to a felony count of theft in office after an investigation determined she used a district credit card for personal purchases.

Elizabeth McCarthy submitted the plea in Perry County Common Pleas Court and was sentenced to community control, along with a 10-month suspended prison sentence.

The court ordered restitution of $89,418.90, which included the theft amount, audit costs and other costs to the district, which she has paid in full.

The Auditor of State's Special Investigations Unit (SIU) opened an investigation in October 2024 after the new treasurer for Northern Local Schools identified potentially improper purchases by McCarthy.

SIU identified personal purchases made by McCarthy using the district credit card in stores and online for clothing, event tickets, household goods, and other items that were not for district use.

Perry County Prosecutor Terry Rugg appointed an SIU attorney to serve as special prosecutor in the case.

McCarthy's guilty plea to theft in office bars her from public employment.

Since 2019, the Special Investigations Unit has assisted in 159 convictions resulting in more than $17 million in restitution (see Map of SIU Convictions since January 2019). The team receives hundreds of tips of suspected fraud annually. Tips can be submitted anonymously online or via SIU's fraud hotline at 866-FRAUD-OH (866-372-8364).

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The Auditor of State's Office, one of five independently elected statewide offices in Ohio, is responsible for auditing more than 5,900 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.

Public Affairs Contact: Marc Kovac [email protected]