Findings for recovery of $10,188 issued against former Dillonvale fiscal officers, employees
Ohio Auditor of State
COLUMBUS – Findings for recovery totaling $10,188 were issued Tuesday, Jan. 9 against former fiscal officers and employees of the village of Dillonvale in Jefferson County over penalties from late tax and retirement remittances and payroll leave overpayments.
The total included $6,386 against seven fiscal officers for late fees and penalties after state and federal tax and retirement system withholdings were not timely submitted. Auditors noted, “Paying late fees and penalties that could have been avoided by remitting withholdings on time does not qualify as expenditure of funds for a public purpose.”
An additional $3,802 was included in two findings for recovery for two employees for paid leave they were not entitled to receive. Auditors noted, “Paying out more leave than earned could have been avoided by tracking hours accurately ….”
A total of $794 of the findings has been repaid to date.
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Finding for recovery of $9,019 issued against former Spencerville fiscal officer
A finding for recovery of $9,019 was issued Tuesday against the former fiscal officer for the village of Spencerville in Allen County, over penalties from late tax payments, Auditor of State Keith Faber announced.
Lori Och and her bonding company are jointly and severally liable for the interest charges and penalties that resulted from untimely report and payment submissions to the Internal Revenue Service in 2019, 2020, and 2022.
Auditors noted, “These incurred costs were unnecessary expenditures that did not serve a proper public purpose and could have been avoided had the funds and reports been remitted by the required due dates.”
The finding is included in an audit of the village’s finances from Jan. 1, 2021, through Dec. 31, 2022.
Sounds similar to the IRS 2020 fine against Highland County.
Hoping the State Auditor goes after anyone in Highland County government for the failure to file informational returns for 2020. A huge mess. And I suspect there are two more years with issues. Payroll is not complicated. Failure to carry out routine tax matters should be punishable to the full extent of the law. And the laws should be changed to a felony level. Federal tax law usually does not allow a federal tax lien on failure to remit payroll tax payments to be discharged in bankruptcy. Intentional or not, whoever signs the payroll tax return is liable. Period.