Press Release Ohio Auditor of State

Finding for Recovery of $9,019 Issued Against Former Spencerville Fiscal Officer over Penalties from Late Tax Payments

For Immediate Release

Tuesday, January 9, 2024

COLUMBUS – A finding for recovery of $9,019 was issued Tuesday against the former fiscal officer for the village of Spencerville in Allen County, over penalties from late tax payments, Auditor of State Keith Faber announced.

Lori Och and her bonding company are jointly and severally liable for the interest charges and penalties that resulted from untimely report and payment submissions to the Internal Revenue Service in 2019, 2020, and 2022.

Auditors noted, “These incurred costs were unnecessary expenditures that did not serve a proper public purpose and could have been avoided had the funds and reports been remitted by the required due dates.”

The finding is included in an audit of the village’s finances from Jan. 1, 2021, through Dec. 31, 2022. 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. 

Public Affairs
Contact: Marc Kovac