(ANGOLA) - Sara Brook Smith now faces four felony charges in the Steuben County Park missing-money case.
What the charges do not explain is what county supervision or financial controls were in place while more than $44,000 in park collections went undeposited over three years.
Four Felony Charges
Smith, the former Steuben County Park Assistant Superintendent and Event Center Coordinator, was charged Monday with Level 6 felony counts of theft, counterfeiting, obstruction of justice and official misconduct.
Commissioners Asked About Oversight
After the charges were filed, WLKI News asked Commissioners Wil Howard, Rick Shipe and Andy Laughlin to identify who was responsible for supervising the park's financial operations, what procedures were used to match collections with deposits and what safeguards have been added since the discrepancies were discovered.
The questions did not ask commissioners to weigh Smith's guilt, discuss evidence or predict the outcome of her case.
Howard declined to answer. His written response was, "I will not respond to any questions which could ultimately affect the outcome of pending litigation."
He also instructed WLKI News to read and "understand fully" the State Board of Accounts report.
WLKI News clarified that the questions concerned county procedures, oversight and corrective action--not the criminal allegations against Smith.
Howard responded a second time: "Again, I would suggest that you fully understand the report."
WLKI News reviewed the report again.
The report contains a great deal of information, but it does not explain how answering questions about county oversight, financial controls or corrective action could affect the criminal case against Smith.
Shipe and Laughlin did not respond.
What State Auditors Found
The State Board of Accounts found $44,141.27 collected through county park operations from 2022 through 2024 was never deposited.
The missing money was tied to campground fees, dock rentals, electric charges, Event Center bookings, Lions Building rentals and security deposits.
The report also documented altered receipt amounts and customer payments without matching deposits.
But investigators did not have a complete set of park records to examine.
According to the report, Smith acknowledged taking park records with her after resigning in January 2025. Entire reservation files covering 2022, 2023 and 2024 were missing.
Investigators were forced to reconstruct portions of the park's financial history using spreadsheets, receipts, security-deposit forms and interviews with renters and campers.
The $44,141.27 represents the undeposited collections investigators were able to document from the records and information still available to them.
The report describes what auditors found missing and how they rebuilt portions of the financial history.
It does not identify the county's chain of supervision, describe the routine controls used to review collections and deposits or detail what changed after the discrepancies were discovered.
The Same Park, Broader Financial Questions
The unanswered questions take on additional significance in light of the county's own recent discussion about the finances of the same Steuben County Park where the alleged theft occurred.
Last month, the Steuben County Council approved nearly $400,000 in improvements at that park on a 4-3 vote--but only after members questioned whether the county had assembled a reliable picture of the operation's overall financial condition.
Council Vice President Christina Cress said county officials could point to gross revenue but still could not clearly show what the campground, fairgrounds, beach and Event Center actually cost to operate--or whether the park as a whole made or lost money.
"I know that the gross number is nice to look at," Cress said. "I just don't have a true understanding of what all of that out there costs. And then we're talking about investing more money."
Cress called for a business-style ledger accounting for income and expenses across the park's different operations.
"If we're going to be in a business, then let's be in a business and let's do it like a business," Cress said. "It shouldn't be that hard to put it together."
She added: "This is not how I would do a business."
Despite those concerns, Cress voted in favor of the nearly $400,000 request, along with council members Bill McClanahan, Lisa Aldrich and Renee Carper. Council President Dan Caruso and members Eric Prall and Ruth Beer voted against it.
The improvement funding is separate from the collections involved in Smith's criminal case. It will come from the county's Major Moves fund and must be repaid.
But the council discussion shows that questions about the financial organization of the same park extend beyond the missing deposits identified by state auditors.
Who Is Watching Now?
The criminal case may limit what county officials can say about Smith. It does not prevent them from explaining how Steuben County protects public money and public records today.
What is the county's current procedure when financial irregularities are discovered--particularly when records later needed by investigators are found missing? Who immediately secures the office, files, keys and computer access? Who is responsible for those safeguards, and how does the county verify they are being followed?
Those are not questions about Smith's guilt.
They are questions about public accountability.
The Questions Do Not End Here
Commissioner Wil Howard told WLKI News--twice--to fully understand the report.
Tomorrow, WLKI News will show what $44,141.27 looks like on paper--and examine the questions left after the criminal charges were filed:
Who was watching then? Who is watching now? And what has Steuben County done to prevent a repeat?