The failure of the Auditor to comply with the time limits set forth by Federal or State regulation can result in substantial penalties and interest being levied against the County. In the case of Wage & Tax Statements (W-2) and Withholding Allowance Certificates (W-4), the penalties are assessed on each W-2 or W-4 not properly issued or filed.
In addition to withholding and remitting the appropriate amounts from the employees’ pay each pay period, the Auditor must also prepare detailed reports for the respective retirement systems. These reports include the employee’s name, social security number, gross wages, and amount withheld. The Auditor must also prepare various reports and certifications when an employee leaves county employment, especially upon retirement.
The Auditor is responsible for withholding any delinquent contributions to the retirement systems when certified by the System. The Auditor does this by deducting the certified delinquent amounts from any money due the political subdivision involved. Usually this is done at the next property tax settlement.
Prepared Under the Auspices of, The County Auditor's Association of Ohio Nick Nelson, Warren County Auditor, President Fran Lesser, Executive Director.
By the Office of Dusty Rhodes, Hamilton County Auditor Researched and Compiled By, Kevin E. Pyle, Director of Assessments.