ONTARIO — A former City of Ontario water department supervisor has been ordered to repay $502.88 to the city after a special state audit found he falsified military records and improperly received city pay.
David Whittaker of Galion pleaded guilty in Richland County Common Pleas Court in May to multiple felony charges — theft in office, tampering with records and telecommunications fraud — related to the incident.
The results of the special audit by the State of Ohio Auditor’s Office were made public Thursday.
The Auditor of State’s Special Investigation Unit opened an investigation in August of 2024 after receiving a complaint alleging Whittaker requested paid military leave while he was incarcerated in the Ashland County Jail.
The allegation led to a criminal investigation and special audit examining city payroll records, leave usage and Whittaker’s military records.
What the audit found
According to the audit, the City of Ontario hired Whittaker as a laborer in June 2020 and promoted him to water department supervisor in May 2023 after he obtained his Class II Water System Operator’s License.
The city terminated his employment in August 2024.
Whittaker is also a senior airman with the Ohio Air National Guard, assigned to the 200th RED HORSE Squadron, based at Mansfield Lahm Regional Airport.
“As an employee of the National Guard, Mr. Whittaker, at times, was ordered to perform military duties allowing him to use military leave at the City. For the period of July 17, 2023 through August 22, 2024, we examined payroll, leave usage, and military records,” said Tiffany Ridenbaugh, chief deputy auditor for Ohio.
Auditors reviewed records from July 17, 2023 through Aug. 22, 2024 and identified two issues.
The audit said Whittaker submitted falsified military orders by seeking to use 56 hours of paid military leave from Aug. 14 through Aug. 22, 2024. During that time, he was serving a 30-day jail sentence for a probation violation which began July 23, 2024.
Military officials reviewed the documents and confirmed Whittaker did not have valid orders for the time period. The city discovered the issue before issuing any payment for the requested leave, according to the audit.
Unauthorized use of military leave
In July 2023, Whittaker received orders to report for active-duty training in Florida. After he arrived, officials canceled the training. The National Guard authorized 24 hours of paid military leave from July 17 through July 19, 2023.
The audit found, however, that Whittaker used 40 hours of military leave from July 17 through July 21, 2023. This resulted in 16 hours of unauthorized paid leave. Auditors calculated the improper payment to be $502.88.
“Based on the special audit procedures and investigation, the Auditor of State confirmed the allegation that Mr. Whittaker falsified records in an attempt to use military leave while he was incarcerated over a span of approximately one month. We also determined Mr. Whittaker was compensated by the City for unauthorized use of military leave,” Ridenbaugh said.
The state auditor’s office turned over its investigation to the Richland County Prosecutor’s Office, which obtained grand jury indictments in January.
In May, the auditor said, Whittaker pleaded guilty to the three charges. He was sentenced by Judge Phil Naumoff to three years of probation and ordered to do 200 hours of community service.
As a result, the Auditor of State issued a finding for recovery requiring Whittaker to make the payment of the $502.88.
Ontario Law Director Andrew Medwid said the City of Ontario handed over any documents requested by the state during the auditor’s investigation.
Medwid said the city would not comment on other aspects since Ontario didn’t handle the case.
(Below is a PDF with details of the special audit conducted the State of Ohio Auditor’s Office.)