In The News 25 March 2026

Finding for recovery of $22,255.46 issued against former Terra State Community College officials

COLUMBUS — A finding for recovery of more than $22,000 was issued Tuesday against two former officials at Terra State Community College in Fremont, who failed to pay taxes on time, resulting in penalties and interest.

The finding against former Chief Financial Officer Mary Johnson and former Vice President of Finance Jacqueline Foos was included in an audit of the college’s finances from July 1, 2023, through June 30, 2024.

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

Auditors determined that the college failed to submit payroll withholdings to the Regional Income Tax Agency (RITA) over a four-month period in 2023, resulting in penalties and interest of $21,344.08.

The college also had delinquent sales tax payments to the Ohio Department of Taxation, resulting in penalties and interest of $911.38 in 2022, 2023 and 2024.

The combined penalties and interest of $22,255.46 “would have been avoided had the employer payroll withholding submissions for employee municipal income taxes and sales tax collections been submitted to RITA and the Ohio Department of Taxation, respectively, by the required due dates,” auditors noted.

Jonhson and her insurance company are jointly and severally liable for $21,436.75 of the total. Foos and her insurance company are jointly and severally liable for $818.71.

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