COLUMBUS — A finding for recovery of $871.50 was issued Tuesday against a former fiscal officer for the Village of Highland in Highland County over interest and fees that resulted from late tax and other payments.

The finding against Teresa Smith was included in an audit of the village’s finances from Jan. 1, 2023, through Dec. 31, 2024. The full report is available online at ohioauditor.gov/auditsearch/search.aspx.

Auditors determined Smith failed to timely remit federal tax, state retirement system, and sewer maintenance fees, resulting in late fees and related finance charges.

Auditors noted that such fees “do not serve a proper public purpose. These charges could have been avoided had the funds been remitted by the required due dates.”

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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
press@ohioauditor.gov