Your first step is to log into your account at https://my.roku.com/account/subscriptions and see if it lists ESPN as an Active Subscription (above the "Don't see your subscriptions?" line). If it's there you can cancel to prevent it from auto-renewing and generating more charges.
If you have more than one Roku, check the email address shown on each of them via Settings/System/About. If you see different addresses, check each of those accounts as mentioned above.
If no Active Subscription to ESPN is found for your Roku account(s) these could be bogus charges entered by a scammer just claiming to be Roku. Challenge them with the financial service that is reporting them -- they will be able to determine the actual origin of the charges.
Roku Streaming Stick +, 3810X, Ser YH0059427035, wifi - Samsung UN55ES6100
Roku Streaming Stick, 3600X, Ser 5S56D8240827, wifi - JVC EM37T
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Please be aware that all Roku billed purchases and subscriptions can only be made through Roku player.
In addition, you can manage your subscriptions at http://my.roku.com. and clicking Manage your subscriptions?
When the “My subscriptions” page loads, you will find all your channel subscriptions that get billed by Roku, along with the terms, status, and renewal date of each subscription. Subscriptions that were purchased directly from the service provider or otherwise purchased outside of the Roku Channel Store will not be listed here.
Select Unsubscribe or Renew depending on how you want to manage your subscriptions.
I would highly recommend creating a Roku PIN for your account to avoid any further unwanted purchases on your Roku account in the future. For more information about using a Roku PIN, visit our Support page here: How do I create or update the PIN for my Roku account?
For further assistance with account and billing-related issues, please reach out to our support team directly here for your 'Account or billing' issue, here: https://support.roku.com/contactus. They will be able to further assist you.
Let me know if you have any other questions, and have a good day!