Finding for Recovery Issued Against Former Belmore Fiscal Officer over Penalties and Interest from Late Tax Payments to IRS

COLUMBUS — A finding for recovery of $1,211.10 was issued Thursday against the former fiscal officer for the Village of Belmore in Putnam County over penalties and interest that resulted from late tax payments.

The finding against Tammy Rayle 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 that Rayle failed to submit payments to the Internal Revenue Service, noting, “… she repeatedly failed to properly remit withholdings, and, therefore, she is liable for the late fees that were incurred to that negligence.”

Rayle and her bonding company are jointly and severally liable for the total.

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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