A forensic audit released Wednesday found that the former clerk and treasurer of Washington misappropriated or improperly spent more than $1 million between 2020 and 2024, roughly one-third of the small McClain County town’s total expenditures during that period.
Oklahoma State Auditor and Inspector Cindy Byrd released the findings (embedded below) after the Washington Board of Trustees requested an investigation. The audit named former town clerk and treasurer Susan Noel as the primary actor responsible, and it identified $1,022,412 in fraudulent expenditures, unauthorized payroll and benefits and an unauthorized tax resolution contract.
“This is the worst example of board oversight I have seen in my 29 years of government auditing experience,” Byrd said in a press release. “The responsibility for the financial welfare of the town ultimately rests with the board, which failed to exercise oversight of town finances as required by law.”
The audit found that Noel and Paul Aday, the former town administrator, were the sole signatories on Washington’s bank accounts for 16 years, from 2008 until Noel’s termination in July 2024. During that time, no board members were authorized to sign for accounts in the town, which has about 700 residents. Some current and former trustees told auditors they were unaware of the misconduct, though current Mayor Joel Siria and former Trustees Duane Branham and Kara Cook said they had raised concerns and sought financial records — requests the audit says Noel and Aday resisted.
According to the audit, Noel personally misappropriated $676,368 through checks, debit card purchases and digital payment platforms, including:
- $267,160 paid toward Bank of America credit card accounts belonging to Noel and her spouse;
- $25,979 in Amazon purchases delivered primarily to her and her family; and
- $30,681 funneled through Venmo, largely for dog-related expenses.
The audit also found Noel falsified financial reports given to the board. For one period in 2020, she reported $26,380 in town spending when actual expenditures were $83,020. For a period in 2023, she reported $38,080 against actual spending of more than $73,000.
Separately, Aday was accused of misappropriating $705 through unauthorized debit card purchases, including a pair of shoes for which he acknowledged he never reimbursed the town.
Beyond allegations that Noel directly stole funds, the audit found $70,607 in unauthorized payroll payments spread across multiple employees. From 2012 to 2019, Noel failed to remit payroll taxes to the IRS, leaving the town owing $176,887 in taxes, interest and penalties. The audit said she then spent $210,400 on tax resolution services without board approval, none of which went toward the debt.
At least $72,656 in utility revenue went undeposited, and $22,200 in cemetery plot sales couldn’t be accounted for. Auditors also found the town had no legal ownership of the cemetery it was maintaining with public funds, and that the volunteer fire department’s finances had operated entirely outside town oversight since 2015.
Noel altered bank statements provided to auditors to conceal the true recipients of town funds, the audit found. Officials also told auditors some records were destroyed after a water leak, further limiting the investigation’s scope.
In April, a McClain County judge granted a default judgment to Capital One of nearly $23,000 for unpaid credit card debts.
Brandon Wansick, Washington’s current town administrator, said the municipality continues to cooperate with authorities and won’t comment further given ongoing legal proceedings.
“We have read the report. We are deeply disturbed by the level of embezzlement and fraud that was going on within the town,” Wansick said. “We are taking further steps to make sure that this never happens again, and we’d like people to know that we have new personnel at town hall and we are moving forward.”
Read the full town of Washington audit
