Late Fees, Interest Cost Cardinal Joint Fire District $1,887 During 2016

Thursday, May 10, 2018

Columbus – The Cardinal Joint Fire District (Mahoning County) paid $1,887 in penalties and interest during 2016 for late payments of employee income tax and pension withholdings, state auditors found.

A financial audit released today orders former Fiscal Officer Joseph Sosnowski to repay the fire district because payments for penalties and interest do not serve a proper public purpose.

“Late fees call into question the performance of a local government’s fiscal personnel,” Auditor Yost said. “Mr. Sosnowski must accept responsibility for his errors and repay the district’s taxpayers.”

Records show the City of Canfield Income Tax Department charged the district $737 for penalties and interest resulting from the district’s late payments of income taxes. The district also paid penalties of $1,150 to the Ohio Police and Fire Pension Fund for failing to pay retirement contributions on time. 

Auditors issued a $1,887 finding for recovery against Sosnowski. In a response to the audit, district officials said they have strengthened internal controls to prevent late payments moving forward.

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