
Oldham have been rocked by a £100,000 bill towards a shortfall in the Football League's pension scheme.
Robbie Simpson believes Oldham's Johnstone's Paint Trophy final defeat dealt a huge blow to their League One campaign.
Reuben Reid and Keanu Marsh-Brown head the list of seven players released by Oldham.
Oldham boss Paul Dickov was pleased to see his side finish their campaign on a high with a 2-1 victory over play-off chasing Carlisle.
Carlisle suffered a miserable end to the season as they missed out on a play-off place and lost 2-1 at Oldham.