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ABOUT THE FINANCIAL AND LEGAL DEPARTMENT

Michael C. Villano, Auditor

Michael C. Villano, CPA, CMA
Auditor
City of Hubbard, OH.

Michael Villano was elected to his first term as City Auditor in November 1997 General Election. He currently is serving his third term as Auditor. In addition to his employment with the City of Hubbard, Michael also serves as a Limited Service Instructor of Accounting and Finance at the Youngstown State University's Williamson College of Business Administration.

Michael is a 1995 honors graduate of Hubbard High School, a 1998 graduate of the Youngstown State University having earned a Bachelor of Science in Business Administration, summa cum laude, and a 2004 Master of Public Administration graduate of Cleveland State University's Levin College of Urban Affairs. Michael also holds two professional licenses-Certified Public Accountant and Certified Management Accountant-as well as an Ohio School Treasurer's license.

He is a member of the Ohio Society of Certified Public Accountants, American Institute of Certified Public Accountants, Institute of Management Accountants, Government Finance Officers Association, Association of Government Accountants, Auditor of State Betty Montgomery's Eastern Regional Advisory Board, and various other civic organizations in the Mahoning Valley. Mr. Villano resides in Hubbard.



Atty. Jeffrey D. Adler, Law Director, 
Law Director Atty. Jeffrey D. Adler, Law Director

Atty. Adler is a 1981 graduate of Liberty High School. He earned his bachelor degree in Political Science from Youngstown State University in 1987 and received his Juris Doctor from Ohio Northern University in 1990. Atty. Adler is a former Prosecutor of the Girard Municipal Court, a former Assistant Mahoning County Prosecutor, and is currently employed as an Assistant Prosecuting Attorney with the Trumbull County Prosecutor’s Office. He has also served as an acting Judge in the Girard Municipal Court. He served in the Ohio Army National Guard, 324th Military Police Company, from 1981 to 1987 and was Honorably Discharged. Atty. Adler was appointed Hubbard Law Director in 2006 and was elected to a full term in November 2007. He is a member of the Trumbull County and Ohio State Bar Associations and also a member of the Ohio Prosecuting Attorneys Association and the Ohio Municipal Attorneys Association. He resides in Hubbard with his wife, the former Tina Rosile, and their two children.



Marsha A. Ruha, Treasurer

Marsha A. Ruha, Treasurer

Mrs. Ruha joined the City of Hubbard administration in February 1997. Bringing over 20 years of banking experience, Mrs. Ruha served in the capacities of Assistant Vice-President-Consumer Lending, Officer of Consumer Lending Department, Credit Manager, and Finance Manager for local and regional banking institutions.

Mrs. Ruha serves as an integral part of the City's financial administration. She is primarily responsible for reconciliation of all municipal funds and financial accounts. Additionally, she also manages the City's investment policy and assures that an adequate system of internal control is maintained between the City's audit and cash management functions. Mrs. Ruha holds a Diploma with Merit from the Ohio Banker's Association School of Consumer Credit. She has participated in various professional development seminars and courses as provided by the American Institute of Banking.

Mrs. Ruha is a member of the Municipal Treasurer's Association of Ohio and various other community organizations. Mrs. Ruha and her husband reside in Hubbard.


Jo Ann Oaks - Asst. to the Auditor
Joyce W. Schiraldi, Clerk


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