The Ohio Auditor's Office on Oct. 25 issued results of a special audit that include a finding for recovery against former Grove City payroll specialist Jacqueline Kincade.

The Ohio Auditor's Office on Oct. 25 issued results of a special audit that include a finding for recovery against former Grove City payroll specialist Jacqueline Kincade.

The report found Kincade received 26 disbursements that exceeded her approved compensation.

"We issued a finding for recovery against Ms. Kincade for public monies illegally expended in the amount of $67,799," the report said.

No charges have been filed against Kincade. A city payroll specialist since 1987, Kincade was placed on paid leave Dec. 10, 2010. She submitted her retirement effective Jan. 7 and has denied any wrongdoing.

"We're continuing to work with the county prosecutor," said city safety director Mike Wasylik.

The audit examined deposits to and disbursements and withdrawals from the city's payroll checking account from Jan. 1, 2004, through Dec. 31, 2010.

The report also found 54 instances where payroll account deposits did not agree with payroll register reports.

Grove City police Capt. Jeff Pearson said the police department will review the report with the Franklin County Prosecutor's Office.

The state auditor's report was completed to investigate $235,311 in unaccounted for city funds linked to debt to the Internal Revenue Service incurred by the city.

In December 2010, the IRS told the city it owed about $685,905 in unpaid payroll withholding taxes. City officials on Feb. 7 said the city had made a payment of $752,179 to the IRS. The IRS had reduced the amount due from the $1.4 million the city previously believed could be its obligation to the IRS.

An initial investigation by the city revealed discrepancies in the city's books beginning in 1999. Grove City officials have determined that $235,311 in city funds remain unaccounted for. The funds are the focus of a police investigation.

City police in January called in a special forensic team from the state auditor's office to shore up a potential criminal case against anyone who might have stolen from Grove City. Mailed notices of the late and unpaid returns were found among files in City Hall. City administrators said they have since changed the way mail is handled, passing it directly to department heads.

Wasylik said the remainder of the $235,311 in unaccounted-for city funds is still being looked into.

A forensic audit being conducted by the state attorney general's office is still in progress and is nearing completion. The report might shed more light on the remaining missing funds, he said.