Finance & Legal

Michael C. Villano, CPA, CMA, CGMA, Auditor

Michael Villano was elected to his first term as City Auditor in November 1997 General Election. He currently is serving his fourth 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 graduate of Hubbard High School, a graduate of Youngstown State University having earned a Bachelor of Science in Business Administration, summa cum laude, a Master of Public Administration graduate of Cleveland State University’s Levin College of Urban Affairs, and a Ph.D. in Higher Education Administration at Kent State University. Michael also holds three professional licenses-Certified Public Accountant, Certified Management Accountant, and Chartered Global Management Accountant.

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’s Eastern Regional Advisory Board, and various other civic organizations in the Mahoning Valley. Mr. Villano resides in Hubbard.

Atty. Mark A. Villano, Law Director

Atty. Villano is a 1982 graduate of Hubbard High School. He earned his bachelor degree in Business Administration with a major in Finance from Youngstown State University. Mr. Villano continued his education at the University of Pittsburgh Joseph M. Katz Graduate School of Business having earned a Master of Business Administration with a concentration in corporate finance. He completed his education at The University of Akron receiving his Juris Doctor. Mr. Villano is President of the Villano Construction Company, Inc. He is a member of the Ohio Municipal Attorneys Association. He resides in Hubbard.

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. She is employed as a realtor with Volpini Real Living in Poland, Ohio. Mrs. Ruha resides in Hubbard.