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Audit Advisory for Tuesday, April 16, 2024
For Immediate Release
Monday, April 15, 2024
Public Affairs
Contact: Marc Kovac
press@ohioauditor.gov
Columbus – Auditor of State Keith Faber’s office is responsible for auditing all public entities in Ohio. His mission is to protect Ohioans’ tax dollars while aggressively fighting fraud, waste, and abuse of public money.
The Auditor of State’s Office releases audit reports semiweekly and will release the following audits on Tuesday, April 16, 2024.
FFR = FINDINGS FOR RECOVERY IPA = INDEPENDENT PUBLIC ACCOUNTANT MED = MEDICAID PROGRAM INTEGRITY
| County | Audit Entity and Period | Report Type | |
|---|---|---|---|
| Ashland | Clear Creek Township 1/1/2019 TO 12/31/2021 | Financial Audit | FFR |
| Brown | Village of Fayetteville 1/1/2019 TO 12/31/2020 | Financial Audit | |
| Butler | Southwest Regional Water District 1/1/2022 TO 12/31/2022 | Financial Audit | |
| Community Improvement Corporation of Hamilton 1/1/2021 TO 12/31/2022 | Financial Audit | ||
| Clark | Northeastern Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA |
| Village of Tremont City 1/1/2020 TO 12/31/2021 | Financial Audit | IPA FFR | |
| Clermont | Clermont County Ohio Public Employees Retirement System Census Data Examination 1/1/2023 TO 12/31/2023 | OPERS Examination | |
| Clinton | Clinton County 1/1/2022 TO 12/31/2022 | Financial Audit | IPA |
| Clinton County Port Authority 1/1/2022 TO 12/31/2022 | Audited as Part of Primary Government | IPA | |
| Clinton Massie Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Columbiana | Columbiana County Ohio Public Employees Retirement System Census Data Examination 1/1/2023 TO 12/31/2023 | OPERS Examination | |
| Cuyahoga | Coventry Village Special Improvement District of Cleveland Heights 1/1/2022 TO 12/31/2023 | Basic Audit | |
| Defiance | Ayersville Water and Sewer District 1/1/2022 TO 12/31/2023 | Agreed Upon Procedures | |
| Erie | Huron Erie School Employee Association 7/1/2022 TO 6/30/2023 | Financial Audit | IPA |
| Franklin | City of Columbus Ohio Police and Fire Pension Fund Census Data Examination 1/1/2022 TO 12/31/2022 | OP&F Examination | |
| Clinton-Grandview Heights Joint Economic Development Zone 1/1/2022 TO 12/31/2023 | Agreed Upon Procedures | ||
| Central Ohio Interoperable Radio System 1/1/2023 TO 12/31/2023 | Agreed Upon Procedures | IPA | |
| Walnut Grove and Flint Union Cemeteries 1/1/2021 TO 12/31/2022 | Financial Audit | ||
| Gallia | Clay Township 1/1/2022 TO 12/31/2023 | Basic Audit | |
| Greene | Yellow Springs Exempted Village School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Hamilton | City of the Village of Indian Hill Ohio Public Employees Retirement System Census Data Examination 1/1/2023 TO 12/31/2023 | OPERS Examination | |
| Village of Silverton 1/1/2023 TO 12/31/2023 | Financial Audit | IPA | |
| City of Harrison Ohio Police and Fire Pension Fund Census Data Examination 1/1/2022 TO 12/31/2022 | OP&F Examination | ||
| Elevated Excellence Academy 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| City of Sharonville Ohio Public Employees Retirement System Census Data Examination 1/1/2023 TO 12/31/2023 | OPERS Examination | ||
| Huron | Huron County Ohio Public Employees Retirement System Census Data Examination 1/1/2023 TO 12/31/2023 | OPERS Examination | |
| City of Willard 1/1/2022 TO 12/31/2022 | Financial Audit | ||
| Jackson | Coal Township 1/1/2022 TO 12/31/2023 | Basic Audit | |
| Lake | City of Mentor-on-the-Lake Ohio Police and Fire Pension Fund Census Data Examination 1/1/2022 TO 12/31/2022 | OP&F Examination | |
| Lakeland Community College 4/11/2024 TO 4/11/2024 | Performance Audit | ||
| ViaQuest Healthcare Central LLC, dba VHC - Woodside 1/1/2022 TO 12/31/2022 | Agreed Upon Procedures | MED | |
| Licking | City of Pataskala Ohio Police and Fire Pension Fund Census Data Examination 1/1/2022 TO 12/31/2022 | OP&F Examination | |
| Greater Licking County Convention and Visitors Bureau dba Explore Licking County 1/1/2022 TO 12/31/2023 | Agreed Upon Procedures | IPA | |
| Lorain | City of Lorain-Elyria Township Joint Economic Development District 1/1/2021 TO 12/31/2022 | Basic Audit | |
| Lucas | Ohio Virtual Academy 7/1/2022 TO 6/30/2023 | Financial Audit | IPA |
| Autism Model School 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Autism Academy of Learning 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Glass City Academy 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Madison | London Metropolitan Housing Authority 10/1/2022 TO 9/30/2023 | Financial Audit | IPA |
| Jefferson Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Tolles Career & Technical Center 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Buckeye Community School - London 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Mahoning | Western Reserve Transit Authority Ohio Public Employees Retirement System Census Data Examination 1/1/2023 TO 12/31/2023 | OPERS Examination | |
| Marion | Buckeye Community School - Marion 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Village of New Bloomington 1/1/2022 TO 12/31/2023 | Basic Audit | ||
| Mercer | Parkway Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Miami | Edison State Community College Ohio Public Employees Retirement System Census Data Examination 1/1/2023 TO 12/31/2023 | OPERS Examination | |
| Miami County Educational Service Center 7/1/2021 TO 6/30/2023 | Financial Audit | IPA | |
| Montgomery | City of Trotwood Ohio Police and Fire Pension Fund Census Data Examination 1/1/2022 TO 12/31/2022 | OP&F Examination | |
| City of Vandalia Ohio Police and Fire Pension Fund Census Data Examination 1/1/2022 TO 12/31/2022 | OP&F Examination | ||
| Morgan | Morgan Township 1/1/2022 TO 12/31/2023 | Agreed Upon Procedures | IPA |
| Pickaway | Pickaway County District Public Library 1/1/2022 TO 12/31/2023 | Agreed Upon Procedures | IPA |
| Westfall Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Portage | Maple Grove Union Cemetery 1/1/2022 TO 12/31/2023 | Agreed Upon Procedures | IPA |
| Putnam | Kalida Local School District 7/1/2021 TO 6/30/2023 | Financial Audit | |
| Putnam County Schools Insurance Group 1/1/2023 TO 12/31/2023 | Financial Audit | IPA | |
| Richland | Area 10 Workforce Investment Board 7/1/2022 TO 6/30/2023 | Financial Audit | IPA |
| Summit | City of Tallmadge Ohio Public Employees Retirement System Census Data Examination 1/1/2023 TO 12/31/2023 | OPERS Examination | |
| Bath Township 1/1/2022 TO 12/31/2022 | Financial Audit | FFR | |
| Trumbull | City of Warren Ohio Police and Fire Pension Fund Census Data Examination 1/1/2023 TO 12/31/2023 | OP&F Examination | |
| Wood | Bowling Green State University Ohio Public Employees Retirement System Census Data Examination 1/1/2023 TO 12/31/2023 | OPERS Examination | |
| Wyandot | Dorcas Carey Public Library 1/1/2022 TO 12/31/2023 | Agreed Upon Procedures | IPA |
| The full reports will be available Tuesday, April 16, 2024 on the AOS Audit Search website. |
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| The Auditor of State’s office, one of five independently elected statewide offices in Ohio is responsible for auditing more than 6,000 state and local government agencies. Under the direction of Auditor Keith Faber, the office also provides financial services to local governments, investigates and prevents fraud in public agencies, and promotes transparency in government.
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