In The News 22 August 2025

Finding for recovery of $1,369 issued against former Belmore fiscal officer following missing sewer receipts

COLUMBUS – A finding for recovery of $1,369 was issued against the former fiscal officer for the Village of Belmore in Putnam County, following an investigation into missing sewer receipts.

Tammy Rayle and her bonding company are jointly and severally liable for the total, which was included in a special audit released Thursday by the Auditor of State’s Special Investigations Unit (SIU).

The full report is available online at ohioauditor.gov/auditsearch/search.aspx.

SIU launched its investigation in March 2022 after state auditors identified discrepancies in sewer receipts deposited in the village’s bank account.

Rayle, who served as fiscal officer from 2009 until August 2022, was solely responsible for collecting, recording, and depositing residents’ sewer payments. However, she could not properly account for all receipts collected between July 2016 and September 2022, and SIU identified thousands of dollars in cash receipts that were not deposited.

According to Thursday’s report, “When questioned by the financial audit team, Ms. Rayle claimed the money from the customer payments was being stored in a safe at her home. Throughout the course of the financial audit, Ms. Rayle made multiple large cash deposits into the village’s bank account, $7,247.60 of which was deposited only after being questioned by the financial audit team.”

Thursday’s finding for recovery included $1,319 in sewer receipts and a $50 town hall rental fee receipt that did not have corresponding bank deposits.

At the conclusion of the special audit, SIU determined there was insufficient evidence to pursue criminal charges.

Since 2019, the Special Investigations Unit has assisted in 143 convictions resulting in more than $13 million in restitution (see Map of SIU Convictions since January 2019). The team receives hundreds of tips of suspected fraud annually. Tips can be submitted anonymously online or via SIU’s fraud hotline at 866-FRAUD-OH (866-372-8364).

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