Finding for Recovery of $54,388.20 Issued After Payment by Shawnee Hills Directed to Fraudulent Account Instead of Legitimate Vendor

Press Release •Ohio Auditor of State

COLUMBUS - A finding for recovery of $54,388.20 was issued Thursday after the Village of Shawnee Hills in Delaware County submitted payment for a paving project to a fraudulent bank account.

The finding was included in an audit of the village's finances from Jan. 1, 2023, to Dec. 31, 2024. The full report is available online at ohioauditor.gov/auditsearch/search.aspx.

Auditors noted the October 2024 incident, in which the village fiscal officer submitted an electronic payment without verifying that the banking account information was legitimate.

The village received notice in December 2024 that the payment was deposited into an individual's bank account rather than the paving company that was supposed to receive the money.

Beverly Lowring, who was identified by a California police department as the holder of the fraudulent bank account, along with Shawnee Hills Fiscal Officer Shirley Roskoski and her bonding company are jointly and severally liable for the finding.

The Auditor of State's Office issued a bulletin in 2024 setting clear standards and expectations for public offices in handling payment redirect requests.

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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]