The gloves are off in the Mahoning County Treasurer's race, and challenger Christine Lucarell Oliver has made three accusations against sitting Treasurer Dan Yemma.

At a candidate’s forum this week, the GOP candidate charged that Yemma, who has been in office for nearly 10 years, is not running his office efficiently.

"The public audit reports that the mail lies around unopened, and as a result of this some checks were uncashed for more than a year, and the banks would not even honor those," Lucarell Oliver said.

Yemma argues that his department opens its mail every single day and when it comes to uncashed checks, "An accusation like that is just preposterous. Anyone who knows anything about the banking industry knows that just could not happen."

However, the Ohio Auditor's Office confirmed to 21 News that, "As part of the 2014 audit, the Mahoning County Treasurer's Office was not processing checks quickly enough, so there was a delay. Some checks were not honored."

But according to the 2015 audit released just today, that is no longer an issue.

Lucarell Oliver also produced a 2011 letter from the Ohio Secretary of State that says Yemma failed to file the necessary paperwork and taxes related to a financial services business he owned, and his business license was revoked.

Yemma argues he discontinued the operations of his company in 2008, so there was nothing to file in 2011.

"They didn't have to revoke anything. I had already inactivated my company. I had no tax liability whatsoever," Yemma said.

And thirdly, the Republican challenger accuses Yemma of lying to voters about a 13-year-old DUI charge.

"There was no breathalyzer. There was no field sobriety test. It was my impression that I was charged with a traffic violation, a moving violation. I do not recall ever being convicted of driving under the influence," Yemma tells 21 News.

But according to Beaver County, Pennsylvania court records, Yemma was charged with a DUI in May of 2003 and refused to perform field sobriety tests, and the blood alcohol test according to the criminal complaint.

The issue was resolved with Yemma attending an accelerated rehabilitative disposition class and paying a $300 fine.

Yemma says Lucarell Oliver is grasping at straws. "I'm not saying that people should elect me treasurer or re-elect me treasurer because I'm perfect. What I'm saying is that my experience and qualifications are far superior to the challenger. What we're seeing here is a contortion or misrepresentation of the facts, conveniently leaving things out for political purposes."