Press Release Ohio Auditor of State

Former Village of Morrow Employee Improperly Reimbursed for Sick Leave

Tuesday, October 25, 2016

Columbus – A former Village of Morrow (Warren County) employee received a $5,766 termination leave payout for 100 percent of his sick leave when county policy states that sick leave payout is at a rate of 25 percent. This resulted in a $3,057 overpayment that is owed to the Village, according to an audit released today by Auditor of State Dave Yost.

Findings of the audit indicate that on March 11, 2015 Timothy Erwin received a leave payout for 279.75 hours of sick leave. The Village of Morrow Personnel Policy Manual states that employees who retire with the Public Employee Retirement System (PERS) or Police and Fireman’s Fund may receive 25 percent of unused sick leave balance.

“With policies in place to specifically establish the correct payout, fiscal officers and council members play a key role in making sure the policies, and laws, are followed,” Auditor Yost said. “This overpayment should be refunded to the village’s funds.”

Former Village Fiscal Officer Kathie Koehler and current council member Judith Warman-Neal are jointly and severally liable in the amount of $3,057 because they issued and authorized the check resulting in the overpayment.

A full copy of this report is available online.


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 Dave Yost, the office also provides financial services to local governments, investigates and prevents fraud in public agencies and promotes transparency in government.

Beth Gianforcaro
Press Secretary