COLUMBUS — A finding for recovery of $19,512.40 was issued Tuesday against former fiscal directors and a former villager manager for Yellow Springs, who failed to pay federal tax withholdings on time, leading to late fees and penalties.

The findings were included in an audit of the Greene County village’s finances from Jan. 1, 2023, through Dec. 31, 2023.

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

Auditors determined former village Finance Director Matt Dillon failed to timely remit payroll withholdings and filings to the federal government, leading to late fees, penalties, and interest.

Auditors noted, “These charges would have been avoided had the funds and forms been remitted by the required due dates.”

Former village Manager Josue Salmeron and former Finance Director Amy Kemper were responsible for a small portion of the total finding. They repaid $156.95 and $136.13, respectively, under audit.

Dillon and his bonding company are responsible for the $19,219.32 that remains outstanding.

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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