Auditor Faber Again Urges Diligence as Fees and Penalties from Late Bill, Tax Payments by Public Offices Top $1.5 Million Since 2019

COLUMBUS — More than $1.5 million in findings for recovery issued by the Auditor of State’s Office between 2019 and 2025 were the result of interest, penalties, and fees after public officials failed to pay bills or submit payroll withholdings on time.

The number of late fee findings each year has steadily increased, and Auditor of State Keith Faber continues to urge public officials to be diligent when it comes to payment due dates.

“There are too many public offices in Ohio paying their bills late, and that’s unacceptable,” Auditor Faber said. “It’s not a proper use of public resources, and those who are negligent will have to pay these late fees out of their own pockets.”

Fiscal officers and others responsible for handling public finances are expected to timely remit tax and retirement systems withholdings and other bill payments.

Under state law, fees, penalties, and interest that result from a pattern of late payments can be considered gross negligence and improper expenditures that serve no proper public purpose. Those who are responsible for the late payments face findings for recovery, meaning they are personally responsible for repaying the funds.

Of the 880 findings for recovery issued by the Auditor of State’s Office between Jan. 1, 2019, and Dec. 31, 2025, 164 were the result of late payments and remittances.

In 2025, there were 46 late-fee findings for recovery totaling $311,698, up from 27 late fee findings totaling $307,231 in 2024.

Additionally, 16 of last year’s late-fee findings for recovery totaling $149,028.41 have not been repaid or remain unresolved without repayment plans in place to address the outstanding balances.

Late-fee findings in 2025 ranged from $322 to more than $40,000, with the majority totaling more than $1,000, including:

• $44,222.08 in findings for recovery against the former treasurer for Wayne Local Schools in Warren County after continued late tax and bill payments.
• $38,450.52 in findings for recovery against the fiscal officer for the City of Garfield Heights in Cuyahoga County following late retirement system payments over a three-year period.
• $33,850.90 in findings for recovery against a former fiscal officer for the Paint Creek Joint Emergency Medical Services/Fire District in Highland County after he repeatedly failed to pay tax and pension system remittances on time.
• $29,384.10 in findings for recovery against a former fiscal officer for the Village of North Lewisburg in Champaign County, who did not timely remit tax withholdings over a four-year period.
• $22,269 in findings for recovery against the former fiscal officer for Butler Township in Richland County, who failed to file quarterly tax forms and remittances.

A spreadsheet listing the late-fee findings for 2025 is available online at ohioauditor.gov/news/docs/2025_Late_Fees.pdf.

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The Auditor of State’s Office, one of five independently elected statewide offices in Ohio, is responsible for auditing more than 5,900 state and local government agencies. Under the direction of Auditor Keith Faber, the office also provides financial services to local governments, investigates and prevents fraud in public agencies, and promotes transparency in government.

Public Affairs
Contact: Marc Kovac
press@ohioauditor.gov