I think even 70% turnout is high, so getting over 100% is MASSIVE VOTER FRAUD. Facts tell the truth, the media denies facts.
I believe they are comparing votes cast to voters who showed up. Here in VA they keep track of every voter who shows up or does not show up.
2. Lots of places have turnout as a PERCENTAGE OF THE REGISTERED VOTERS in the 80s to low 90s -- look at rural Wisconsin counties that went heavily for Trump, or well-educated precincts.
3. The real problem is failure to clean voter rolls, so that when registered voters exceed number of possibly eligible persons, there is a lot of "deadwood" that could be used for mischief. Nevertheless, there simply aren't cases of more ballots cast than names on the voter list. Such reports are always errors. [Happy to examine any reports of specific precincts or places alleged to the contrary]