

COLUMBUS, OH – The Ohio Auditor of State’s office issued findings for recovery exceeding $36,000 against former Paint Creek Joint EMS/Fire District Fiscal Officer James Barrett on Tuesday, June 10, 2025, following a special audit in Highland County. The audit uncovered late fees and improper expenditures during Barrett’s tenure from July 2015 to September 2022.
The investigation, launched by the Auditor’s Special Investigations Unit (SIU) in February 2023 after reports of questionable purchases, revealed Barrett used the district credit card for 77 personal transactions totaling $2,813.05. Additionally, he failed to remit federal, state, and local tax and pension withholdings on time, accruing over $226,000 in late fees, penalties, and interest. The district secured waivers for $193,674.83, leaving $32,906.20 in remaining penalties.
Barrett pleaded guilty to misdemeanor charges of misuse of a credit card and dereliction of duty, resulting in a restitution order of $35,719.25, with SIU attorneys serving as special prosecutors. The special audit released Tuesday includes a matching recovery finding. Two additional financial audits identified $973 in improper expenditures for cash prizes and Halloween candy, lacking board approval or proper documentation.
Full reports are available at ohioauditor.gov/auditsearch/search.aspx. Since 2019, the SIU has supported 138 convictions, recovering over $13 million. Tips on fraud can be submitted anonymously online or via the SIU hotline at 866-FRAUD-OH (866-372-8364).