Findings for Recovery Issued Against Hamersville Police Chief for Unsupported Reimbursements

For Immediate Release

Tuesday, November 15, 2022

Public Affairs
Contact: Marc Kovac

Columbus – The Auditor of State’s Office issued findings for recovery Tuesday totaling $753 for improper expense reimbursements and unsupported purchases by the police chief for the Village of Hamersville in Brown County.

The findings against Chief Guy Sutton were included in the biennial audit covering the Village’s financial activities in 2020 and 2021.

The total included $332 in sales taxes that were included in 23 expense reimbursements to Sutton, though the Village is exempt and should not be paying sales taxes; $112 in reimbursed fuel purchases that were made outside the Village without documentation verifying they were for a proper public purpose; and $309 in other expense reimbursements without supporting documentation.

The totals have not yet been repaid. Tammie Ogle and Sheila Dufau, the Village’s fiscal officers when the reimbursements were paid to Sutton, are jointly and severally liable for $444 and $309, respectively, of the findings for recovery.


The Auditor of State’s office, one of five independently elected statewide offices in Ohio is responsible for auditing more than 6,000 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.