Following an investigation by the North Carolina Office of the State Auditor (OSA), the former Town Manager of Pilot Mountain has been indicted for a Class F felony under N.C.G.S. § 14-92. The investigation found that Michael Boaz misused a Town-issued credit card by purchasing food, ammunition, electronics, transportation services, gift cards, and funding personal travel.
The investigation began after OSA received an allegation regarding misuse of a Town credit card. OSA reviewed 793 credit card transactions totaling $317,604 incurred by the former Town Manager between January 2022 and November 2024. The Investigative Special Report identifies a range of fraudulent purchases, including:
- $419 charge at The Westin Seattle, incurred during a personal family vacation layover en route to an Alaskan cruise in June 2024; not work-related.
- $2,300 in purchases of Visa Gift cards.
- $2,139 in food-related purchases consisting of 28 transactions in the former Town Manager’s hometown of King, NC.
- $10,758 of other food-related purchases consisting of 189 transactions.
- $1,576 of DoorDash.com purchases consisting of 34 transactions.
- $276 online purchase of gun ammunition from Lucky Gunner which did not contain a receipt or explanation of a business purpose.
“The mission of the State Auditor's Office is serious on behalf of the taxpayers. If OSA determines that an individual steals taxpayer dollars, our commitment is to hold those individuals personally accountable," said State Auditor Dave Boliek. “The spending that happened under the guise of leadership in Pilot Mountain is an insult to that entire community. The indictment handed down today in Surry County, North Carolina, should serve as a warning to all who would steal taxpayer money that we will hold you accountable. I want to thank the State Bureau of Investigation and the Conference of District Attorneys for working with our team on this matter. Our investigation remains open, and we will continue to work with law enforcement as needed."
The investigation reviewed expense reimbursements made by check to the former Town Manager and flagged reimbursements that lacked adequate supporting documentation or business justification. Investigators noted numerous additional transactions lacked receipts or sufficient justification, making it impossible to determine whether all such expenses were proper.
Auditors also found evidence suggesting the former Town Manager may have used Town time and resources while performing outside consulting work. Additionally, he approved his own travel expenses under Town policy and used a signature stamp bearing the Mayor’s signature to sign checks, bypassing required oversight.
The report includes numerous recommendations the Town of Pilot Mountain should take to remedy the situation. OSA has been working with the Conference of District Attorney’s and the North Carolina State Bureau of Investigation throughout the investigation.