Finding for Recovery of $2,159.67 Issued Against Village of North Lewisburg Fiscal Officer over Late Fees

For Immediate Release

Thursday, April 6, 2023

COLUMBUS – A finding for recovery of $2,159.67 was issued Thursday against the fiscal officer for the Village of North Lewisburg in Champaign County over penalties that resulted from the late remittance of retirement withholdings, Auditor of State Keith Faber announced.

Jennifer McCombs and her bonding company are jointly and severally liable for the total after she failed to remit required withholdings to the Ohio Public Employees Retirement System. Auditors noted, “These incurred costs were unnecessary expenditures that did not serve a proper public purpose and could have been avoided had the funds been remitted by the required due dates.”

The finding was included in an audit of North Lewisburg’s financial activities from Jan. 1, 2020, through Dec. 31, 2021.

A copy of the full report is available online (ohioauditor.gov/auditsearch/search.aspx).


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. 

Marc Kovac