Taylor joins a small stampede of outside investigators combing through evidence from Dann's 17-month term, which ended with his forced resignation May 14.

The secretary of state, inspector general, Ohio Ethics Commission, federal Equal Employment Opportunity Commission and other agencies are probing a variety of allegations, including the sexual-harassment charges that triggered the scandal, possible misspending of campaign funds and misuse of state vehicles.

Taylor had initiated a routine audit of Dann's office when new information, which she declined to characterize, kicked the inquiry into higher gear.

"Basically, you can look at our special audit as a white-collar crime audit," Taylor said yesterday. "They're looking specifically at misspending or misallocations of taxpayer funds."

Taylor wouldn't specify the areas on which her office will focus. Nor could she say how long the inquiry will take.

Dann resigned after a sexual-harassment scandal involving Anthony Gutierrez, his longtime friend and head of the general-services division, brought scrutiny of Dann's own management and hiring practices, as well as his personal conduct. Dann admitted an extramarital affair with an employee and conceded that management lapses and cronyism had marred his first year in office.

Investigators also are looking at whether Gutierrez and possibly other employees used state time to work on Gutierrez's private construction business and whether Gutierrez drove state vehicles while drunk.

Gutierrez was fired May 2. Dann's chief of staff, chief spokesman and scheduler also resigned or were fired in early May, and several other high-ranking officials have followed them out the door since.

A spokesman for Attorney General Nancy Hardin Rogers, who replaced Dann on May 28, said the office welcomes Taylor's audit.

"We will cooperate fully with all (investigators) on all matters," spokesman Jim Gravelle said. "Our experience with the auditor is that she is a highly competent certified public accountant and will do her job professionally."

Dann and Rogers are Democrats. Taylor is a Republican.

Gravelle said there's no concern that the audit could have partisan overtones.

The attorney general's office will bear the cost of the special audit. Taylor said she doesn't know what the cost will be.

The audit will be narrower in scope than the wide-ranging investigation led by Inspector General Thomas P. Charles, which began hours before Dann's resignation with the seizure of state computers, cell phones and even Dann's official car.

Charles has been tight-lipped about what his investigation is exploring. Taylor said she would cooperate with Charles in any area of the investigation.

jnash@dispatch.com

ajohnson@dispatch.com