It's Always Sunny In Philadelphia - Summarization of the Series

He killed Jonathans Dad, Jonathan, most of the people on that boat if not everyone besides Erina and the Baby, He killed a dog (if you count dogs as "people"), he also killed a bunch of people in town and in that hamlet that he took over along with Streizos friend.

in part 3 he kills one of Jotaros friends along with Joseph. Luckily Joseph got better in time for Part 4.

Thats just him directly.

Now you'll notice i didnt bother counting how many people were in that Hamlet he took over and there is a reason why.
We don't know how many people he directly turned and/or killed.

So i guess at the end of the day the real question is

Do you count Indirect kills and if so how do you define "indirect" because he "indirectly" killed a lot of people but those were his vampire minions.

And if you DO count that then he killed literally everybody multiple times (due to Pucci destroying and recreating reality) and remember that Pucci was simply trying to fulfill DIOs order.
In that case though you'd have to decide what deaths as a result of his minions he is responsible for.
He's not responsible for Polnareffs sister but is responsible for Avdol.

basically it's a very bizarre question with an even more bizarre answer