DAYTON, OHIO: A newspaper reports Ohio spent about $96 million in 2010 and 2011 to compensate for unused paid time off to state employees who left their jobs.

The Dayton Daily News reports state data shows the payouts were mainly for unused sick and vacation time and went to about 11,600 non-university employees. About 350 employees received more than $40,000 each. Five received more than $100,000.

About $250,000 of the total went to 35 employees who received pay for unused time after transferring to state jobs that didnít allow accrual.

A spokeswoman for the Ohio Civil Service Employee Association says payouts are late-career incentives for hard-working employees who work jobs where itís difficult to take time off.

The head of the conservative Buckeye Institute think tank calls them excessive and unfair.