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Steuben Co. Prosecutor, Attorney General Reviewing Missing Parks Money

By: Charlotte Burke/Mike Stiles • April 9, 2026 • Angola, IN
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Sarah Smith (photo courtesy of WLKI)

(ANGOLA) - Two more offices are joining the investigation into more than $44,000 in missing Steuben County Parks funds.

The State Board of Accounts has forwarded its investigation to the Steuben County Prosecutor's Office and to Indiana Attorney General Todd Rokita.

The special investigation centers on former Park Assistant Superintendent and Event Center Coordinator Sarah Smith, who auditors say was responsible for handling many of the payments tied to camping fees, dock rentals, electric charges, event rentals and security deposits between 2022 and 2024.

Investigators found $44,141.27 in park money was collected but never deposited, and the total financial demand now rises to $79,190.60 once special investigation costs are included.

Auditors says the case involved altered carbon-copy receipts, missing security deposits, unrecorded cash camper payments and missing reservation records.

The State Board of Accounts also identified a broader lack of oversight, saying Smith's transactions were not adequately monitored.

So far, no criminal charges have been announced.