COLUMBUS — Findings for recovery of $40,634.10 were issued Tuesday against the former fiscal officer for the Village of North Lewisburg in Champaign County over interest and penalties from late payments and improper compensation.

The two findings against Jennifer McCombs were included in an audit of the village’s finances from Jan. 1, 2022, through Dec. 31, 2023.

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

Auditors determined McCombs failed to timely remit state and federal tax and pension system withholdings over multiple years, resulting in interest, fees and penalties totaling $29,384.10.

“Late payment fees, interest, and related charges incurred through gross negligence are unnecessary expenditures that do not serve a proper public purpose and could have been avoided had the former fiscal officer remitted the tax withholdings and employee and employer contributions by the required due dates,” auditors noted.

Additionally, McCombs received monthly stipends in 2022, 2023, and 2024 for extra billing clerk duties that she was no longer performing, resulting in improper compensation of $11,250.

McCombs and her bonding company are jointly and severally liable for the findings.

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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