Special Audit Details Investigation into Former Carrollton Exempted Village Schools Treasurer, Who Was Convicted of Theft in Office

Press Release • Ohio Auditor of State

COLUMBUS - A finding for recovery of $42,529.11 was issued Thursday against the former treasurer for Carrollton Exempted Village Schools, who was convicted of stealing money from the district.

The total against Amy Spears included court-ordered restitution, plus other losses identified as part of an investigation by the Auditor of State's Special Investigations Unit (SIU). The full special audit report with details of the case is available online at https://ohioauditor.gov/auditsearch/search.aspx.

Spears began working at Carrollton Exempted Village Schools in 2000 and held various positions, including being named treasurer in January 2022. She took a leave of absence in April 2025 and resigned in September 2025.

SIU opened an investigation into Spears in January 2025 after receiving anonymous complaints that she had cashed a district check for $5,000 that she had made out to herself.

SIU ultimately determined Spears had received reimbursements from the district for college classes during times when she was not enrolled, based on fraudulent documents she created. SIU also identified additional improper reimbursements Spears received and cash advances she secured for personal use.

The total amount misappropriated was $42,529.11.

Spears was indicted in Carroll County Common Pleas Court in May 2025 and pleaded guilty to a single felony count of theft in office in September 2025. She was sentenced in October 2025 to 18 months in prison and ordered to pay restitution of $22,620. She is also barred from serving in public office.

To date, Spears has repaid $31,820 of the funds she misappropriated, leaving a balance of $10,709.11 still due.

An SIU attorney was appointed by the Carroll County Prosecutor to serve as co-counsel for the case.

Since 2019, the Special Investigations Unit has assisted in 161 convictions resulting in more than $17.7 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.