More than $18,700 in Findings for Recovery Issued Against Former Fiscal Officers, Employees at Forest Hill Union Cemetery

COLUMBUS — Findings for recovery totaling more than $18,700 were issued Thursday against former fiscal officers and employees for Forest Hill Union Cemetery in Miami County over improper compensation and late fees that were paid.

The four findings for recovery were among multiple other issues identified in an audit of the cemetery’s finances from Jan. 1, 2022, through Dec. 31, 2023.

The full report is available online at ohioauditor.gov/auditsearch/search.aspx.

The findings for recovery included:

• $8,216.42 against former Superintendent James Roth, and $574 against former Business Manager/Fiscal Officer Pamela Calendine, who were overpaid for accrued vacation, sick leave, and/or personal leave when they left their positions in 2022. Former Business Manager/Fiscal Officer Michelle Cavender and the cemetery’s bonding company are jointly and severally liable for the totals.
• $4,810.90 against Cavender for late fees and finance charges after the cemetery failed to pay city and federal taxes and retirement system and unemployment withholdings on time. The cemetery’s bonding company is jointly and severally liable for the total.
• $3,902.38 against Cavender for improper overtime and other overpayments she received, with the cemetery’s bonding company jointly and severally liable for the total.
• $1,199.22 against cemetery employee Logan Guillozet, who was overpaid on multiple occasions. Guillozet repaid the finding under audit.

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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
press@ohioauditor.gov