Special Audit Details Investigation into Former Byesville Utility Clerk, Who Was Convicted in Theft of More Than $43,000

COLUMBUS – A finding for recovery of $127,771.62 was issued Thursday against the former utility clerk for the Village of Byesville, who was convicted in the theft of more than $43,000 from the Guernsey County community.

The finding matches the restitution amount ordered by Guernsey County Common Pleas Court against Julie Neff, who was also sentenced to six months in jail and five years of community control and is barred from serving in public sector employment.

The investigation into Neff’s crimes by the Auditor of State’s Special Investigations Unit (SIU) is detailed in a special audit report released Thursday and available online at https://ohioauditor.gov/auditsearch/search.aspx.

SIU opened a preliminary audit and investigation after the village’s fiscal officer voiced concern about Neff’s handling of utility payments. SIU ultimately identified $43,259.16 in stolen funds and $454.26 in fees owed as a result of late payments on Neff’s personal utility account.

In March, Neff admitted to felony counts of theft in office and tampering with records. A bill of information outlining the charges was filed in January 2025 by Guernsey County Prosecutor Lindsey K. Donehue-Angler.

The restitution order and finding for recovery totals include $84,058.20 in audit costs.

Since 2019, the Special Investigations Unit has assisted in 142 convictions resulting in more than $13 million in restitution (see Map of SIU Convictions since January 2019). The team receives hundreds of tips of suspected fraud annually. Tips can be submitted anonymously online or via SIU’s fraud hotline at 866-FRAUD-OH (866-372-8364).

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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.