COLUMBUS, Ohio — A state audit has issued findings for recovery totaling $2,087.71 against fiscal officers for the Village of South Webster in Scioto County after the village incurred interest and penalties from late federal tax payments.

The findings were included in an audit of the village’s finances covering Jan. 1, 2023, through Dec. 31, 2024, according to the Ohio Auditor of State.

Auditors determined that former fiscal officers Krystal Hill and Channa Dyer were delinquent in submitting payroll withholdings to the U.S. Internal Revenue Service during 2020, the first half of 2021, and 2022. The late submissions resulted in interest and penalty charges.

“These charges would have been avoided had the payroll withholding submissions been remitted to the IRS by the required due dates,” auditors wrote in the report.

One of the fiscal officers repaid $521.21 associated with her finding, leaving an outstanding balance of $1,566.50.

According to the audit, Dyer submitted a check covering the finding issued against her. Hill and her bonding company are jointly and severally liable for the remaining unpaid amount.

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