Former New Concord Fiscal Officer Sentenced to Prison, Ordered to Pay $491,880.75 in Restitution Following Theft Conviction
COLUMBUS — A former fiscal officer for the Village of New Concord was sentenced to seven years in prison and ordered to pay restitution of $491,880.75 after admitting to the theft of more than $450,000 in public funds.
Lynn Marlatt also will be subject to up to three years of post-release control under the sentence handed down in Muskingum County Common Pleas Court. The sentencing entry was filed Wednesday.
The Auditor of State’s Special Investigations Unit (SIU) launched an investigation into Marlatt after a local bank contacted village officials about suspicious activity involving a dormant village bank account.
SIU identified multiple check, debit, and other unauthorized withdrawals by Marlatt, with the stolen funds used for debt payments and other personal expenditures. She also altered vendor invoices and village checks to conceal her activities.
Marlatt was fired from her position in 2023. In December 2025, she pleaded guilty to felony counts of theft in office, telecommunications fraud, and tampering with records.
As part of her sentence, Marlatt must pay restitution of $475,521.75 to the Village of New Concord and $16,359 in audit costs.
Since 2019, the Special Investigations Unit has assisted in 157 convictions resulting in more than $16.4 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.
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Contact: Marc Kovac
press@ohioauditor.gov
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