Finding for Recovery of $943.90 Issued Against Former Paint Creek Joint EMS/Fire District Fiscal Clerk over Late Tax Payments

Press Release •Ohio Auditor of State

COLUMBUS - A finding for recovery of $943.90 was issued Tuesday against a former fiscal officer for the Paint Creek Joint Emergency Medical Services/Fire District, who failed to remit federal payroll taxes by their due dates.

The total against James Barrett, which was separate from court-ordered restitution from his conviction on two criminal counts, was included in an audit of the district's finances from Jan. 1, 2023, through Dec. 31, 2024.

The full report is available online at ohioauditor.gov/auditsearch/search.aspx.

Auditors determined Barrett had failed to pay federal payroll taxes for the period of July through September 2020, resulting in penalties and interest against the district.

"Late payment fees and related finance charges incurred through gross negligence are illegal expenditures (that) do not serve a proper public purpose," auditors noted.

Prior audits identified other late fees and additional fiscal issues that resulted from a general lack of internal financial oversight during Barrett's time as fiscal officer.

Barrett pleaded guilty in March 2025 in Highland County Common Pleas Court to misdemeanor counts of misuse of a credit card and dereliction of duty. As part of his sentence, he was ordered to pay $35,719.25 in restitution.

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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 [email protected]