A recent audit has unveiled substantial financial missteps within the administrative operations of North Lewisburg Village. The report highlights that former fiscal officer McCombs failed to remit crucial tax withholdings in a timely manner, leading to significant penalties and interest charges. Specifically, these delays resulted in the village accruing costs amounting to $27,116 for federal taxes, $1,016 for state taxes, and $535 for school district contributions. Furthermore, untimely payments to the Ohio Public Employees Retirement System (OPERS) incurred an additional penalty of $715. Under Ohio statutes, such negligence constitutes an illegal use of public funds, prompting a recovery order against McCombs totaling $29,384.10.

Beyond the issue of late payments, another significant concern identified by the audit involves improper overpayments made directly to McCombs herself. Following the retirement of the billing clerk in 2020, the fiscal officer was authorized to receive an additional monthly stipend of $500 for taking on extra responsibilities. However, after the position was filled in May 2022, McCombs allegedly continued receiving this stipend without justification. Consequently, she received unjustified compensation of $4,250 in 2022, $6,000 in 2023, and $1,000 in 2024, accumulating to a total overpayment of $11,250. A recovery order has been issued for this sum as well, further underscoring the need for accountability in municipal finance management.

The audit findings emphasize the importance of transparency and adherence to proper financial practices at all levels of governance. In response to these revelations, Mayor Ted Murphy Jr. has stated that corrective measures are being implemented promptly, including the introduction of new procedures for mail handling and the appointment of a new fiscal officer. Additionally, the mayor acknowledges the invaluable support provided by the auditor’s office in navigating this challenging situation. This case serves as a reminder of the critical role that vigilance and compliance play in safeguarding public resources, ensuring that they are utilized effectively for the benefit of the community rather than being squandered due to oversight or neglect.