Press Release Ohio Auditor of State

Findings for Recovery of $10,188 Issued Against Former Dillonvale Fiscal Officers, Employees over Late Fees, Payroll Leave Overpayments

For Immediate Release

Tuesday, January 9, 2024

COLUMBUS – Findings for recovery totaling $10,188 were issued Tuesday against former fiscal officers and employees of the village of Dillonvale in Jefferson County over penalties from late tax and retirement remittances and payroll leave overpayments.

The total included $6,386 against seven fiscal officers for late fees and penalties after state and federal tax and retirement system withholdings were not timely submitted. Auditors noted, “Paying late fees and penalties that could have been avoided by remitting withholdings on time does not qualify as expenditure of funds for a public purpose.”

An additional $3,802 was included in two findings for recovery for two employees for paid leave they were not entitled to receive. Auditors noted, “Paying out more leave than earned could have been avoided by tracking hours accurately ….”

A total of $794 of the findings has been repaid to date.

The findings for recovery were included in an audit of Dillonvale’s finances for calendar years 2019 and 2020. 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