Press Release Ohio Auditor of State

Finding for Recovery, Partially Repaid Under Audit, Issued Against Former Clear Creek Township Fiscal Officers

For Immediate Release

Tuesday, April 16, 2024

COLUMBUS – A finding for recovery totaling $13,423 was issued Tuesday against two former fiscal officers for Clear Creek Township in Ashland County over penalties that resulted from late tax reports and retirement and unemployment systems remittances.

Fiscal Officer Nicholas Stuart repaid his portion of the total, $441, under audit, leaving a balance of $12,982 against former Fiscal Officer Katy Kern.

The finding was included in an audit of the township’s finances from Jan. 1, 2019, through Dec. 31, 2021. Copies of the full report are available online via Search Audit (ohioauditor.gov/auditsearch/search.aspx).

Auditors determined the township paid late fees and penalties totaling $11,351 for late reports to the Internal Revenue Service; $362 for late reports to the Ohio Public Employees Retirement System; $1,077 for late State Unemployment Taxes filings; and $634 to the Ohio Attorney General’s Collection Enforcement Section.

Auditors noted, “These identified costs for late fees, penalties, and interest incurred were unnecessary expenditures that did not serve a proper public purpose.”

Kern and her bonding company are jointly and severally liable for the remaining $12,982 finding for recovery.


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