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Audit Advisory for Tuesday, November 29, 2022
For Immediate Release
Monday, November 28, 2022
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, November 29, 2022.
FFR = FINDINGS FOR RECOVERY IPA = INDEPENDENT PUBLIC ACCOUNTANT MED = MEDICAID PROGRAM INTEGRITY
| County | Audit Entity and Period | Report Type | |
|---|---|---|---|
| Allen | Shawnee Township 1/1/2020 TO 12/31/2020 | Financial Audit | |
| Perry Local School District School Employees Retirement System Census Data Examination 7/1/2021 TO 6/30/2022 | SERS Examination | ||
| Perry Local School District State Teachers Retirement System Census Data Examination 7/1/2021 TO 6/30/2022 | STRS Examination | ||
| Ashtabula | Andover Union Cemetery 1/1/2020 TO 12/31/2021 | Basic Audit | |
| Athens | Ohio University Foundation - Russ Research Center 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Inn-Ohio of Athens, Inc. 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Auglaize | Community Improvement Corporation of St, Marys, Ohio 1/1/2021 TO 12/31/2021 | Audited as Part of Primary Government | IPA |
| City of St. Marys 1/1/2021 TO 12/31/2021 | Financial Audit | IPA | |
| City of St. Marys Landfill Financial Assurance Certification 1/1/2021 TO 12/31/2021 | Agreed Upon Procedures | ||
| Belmont | Belmont County Land Reutilization Corporation 1/1/2020 TO 12/31/2021 | Financial Audit | |
| Union Local School District State Teachers Retirement System Census Data Examination 7/1/2021 TO 6/30/2022 | STRS Examination | ||
| Union Local School District School Employees Retirement System Census Data Examination 7/1/2021 TO 6/30/2022 | SERS Examination | ||
| Belmont College School Employees Retirement System Census Data Examination 7/1/2021 TO 6/30/2022 | SERS Examination | ||
| Belmont College State Teachers Retirement System Census Data Examination 7/1/2021 TO 6/30/2022 | STRS Examination | ||
| Carroll | Brown Township 1/1/2020 TO 12/31/2021 | Agreed Upon Procedures | |
| Clermont | Clermont County Family and Children First Council 1/1/2020 TO 12/31/2021 | Financial Audit | IPA |
| Tate Township 1/1/2020 TO 12/31/2021 | Financial Audit | IPA | |
| Clinton | Clinton County Convention and Visitors Bureau 1/1/2020 TO 12/31/2021 | Agreed Upon Procedures | |
| Columbiana | Leetonia Community Public Library 1/1/2020 TO 12/31/2021 | Agreed Upon Procedures | |
| City of East Liverpool City of East Liverpool Municipal Courts 1/1/2022 TO 9/22/2022 | Agreed Upon Procedures | ||
| Coshocton | Walhonding Valley Fire District 1/1/2020 TO 12/31/2021 | Agreed Upon Procedures | |
| Crawford | Cranberry Township 1/1/2020 TO 12/31/2021 | Agreed Upon Procedures | |
| Crawford Park District 1/1/2020 TO 12/31/2021 | Financial Audit | ||
| Auburn Township 1/1/2020 TO 12/31/2021 | Agreed Upon Procedures | ||
| Cuyahoga | Garfield Heights City School District State Teachers Retirement System Census Data Examination 7/1/2021 TO 6/30/2022 | STRS Examination | |
| Garfield Heights City School District School Employees Retirement System Census Data Examination 7/1/2021 TO 6/30/2022 | SERS Examination | ||
| Ohio Connections Academy School Employees Retirement System Census Data Examination 7/1/2021 TO 6/30/2022 | SERS Examination | ||
| Cleveland State University 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Fayette | City of Washington Court House 1/1/2021 TO 12/31/2021 | Financial Audit | IPA |
| Franklin | State Board of Deposit Chapter 135 Compliance 7/1/2021 TO 6/30/2022 | Agreed Upon Procedures | |
| Hickory Chase Community Authority 1/1/2020 TO 12/31/2021 | Agreed Upon Procedures | ||
| Groveport Community School 7/1/2020 TO 6/30/2021 | Financial Audit | ||
| Eastland Preparatory Academy 7/1/2020 TO 6/30/2021 | Financial Audit | ||
| Ohio History Connection 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Columbus State Community College 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Columbus State Community College School Employees Retirement System Census Data Examination 7/1/2021 TO 6/30/2022 | SERS Examination | ||
| Columbus State Community College State Teachers Retirement System Census Data Examination 7/1/2021 TO 6/30/2022 | STRS Examination | ||
| Greene | Fairborn City School District School Employees Retirement System Census Data Examination 7/1/2021 TO 6/30/2022 | SERS Examination | |
| Fairborn City School District State Teachers Retirement System Census Data Examination 7/1/2021 TO 6/30/2022 | STRS Examination | ||
| Guernsey | Cambridge Metropolitan Housing Authority 4/1/2021 TO 3/31/2022 | Financial Audit | IPA |
| Hamilton | ABC Pediatric Therapy, LLC dba ABC Pediatric Therapy Network ABC Pediatric Therapy, LLC dba ABC Pediatric Therapy Network 1/1/2019 TO 12/31/2020 | Compliance Examination | MED |
| Hancock | Hancock Regional Planning Commission 1/1/2020 TO 12/31/2021 | Financial Audit | |
| Henry | Northwest State Community College Foundation 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Highland | Greenfield Exempted Village School District 7/1/2020 TO 6/30/2021 | Financial Audit | IPA |
| Hocking | Hocking Hills Tourism Association 1/1/2020 TO 12/31/2021 | Agreed Upon Procedures | |
| Jackson | Jackson County Airport Authority 1/1/2021 TO 12/31/2021 | Audited as Part of Primary Government | |
| Jackson County 1/1/2021 TO 12/31/2021 | Financial Audit | ||
| Jackson County Land Reutilization Corporation 1/1/2021 TO 12/31/2021 | Audited as Part of Primary Government | ||
| Jefferson | Warren Township 1/1/2020 TO 12/31/2021 | Agreed Upon Procedures | IPA |
| Knox | Central Ohio Joint Fire District 1/1/2020 TO 12/31/2021 | Financial Audit | IPA |
| Licking | Village of Alexandria 1/1/2020 TO 12/31/2021 | Financial Audit | IPA |
| Logan | Bellefontaine City School District School Employees Retirement System Census Data Examination 7/1/2021 TO 6/30/2022 | SERS Examination | |
| Bellefontaine City School District State Teachers Retirement System Census Data Examination 7/1/2021 TO 6/30/2022 | STRS Examination | ||
| Lorain | City of Amherst Community Improvement Corporation 1/1/2020 TO 12/31/2021 | Basic Audit | |
| Lorain County General Health District 1/1/2021 TO 12/31/2021 | Financial Audit | ||
| Oberlin Public Library 1/1/2020 TO 12/31/2021 | Agreed Upon Procedures | ||
| Madison | Monroe Township 1/1/2020 TO 12/31/2021 | Basic Audit | |
| Marion | Village of Morral 1/1/2020 TO 12/31/2021 | Agreed Upon Procedures | |
| Medina | Spencer Township 1/1/2020 TO 12/31/2021 | Agreed Upon Procedures | |
| Woodlawn Union Cemetery 1/1/2020 TO 12/31/2021 | Agreed Upon Procedures | ||
| Montgomery | Public Health - Dayton & Montgomery County 1/1/2021 TO 12/31/2021 | Financial Audit | |
| Noble | Noble County 1/1/2021 TO 12/31/2021 | Financial Audit | |
| Caldwell Exempted Village School District School Employees Retirement System Census Data Examination 7/1/2021 TO 6/30/2022 | SERS Examination | ||
| Caldwell Exempted Village School District State Teachers Retirement System Census Data Examination 7/1/2021 TO 6/30/2022 | STRS Examination | ||
| Pickaway | Village of Tarlton 1/1/2020 TO 12/31/2021 | Basic Audit | |
| Portage | Village of Windham 1/1/2021 TO 12/31/2021 | Financial Audit | IPA |
| Northeast Ohio Medical University 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Kent State University 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Suffield Township 1/1/2020 TO 12/31/2021 | Agreed Upon Procedures | IPA | |
| ERS Strategic Properties, Inc. 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Preble | Northwest Fire and Ambulance District 1/1/2020 TO 12/31/2021 | Financial Audit | IPA |
| Putnam | Village of Belmore 1/1/2018 TO 12/31/2020 | Financial Audit | |
| Richland | Richland County Board of Developmental Disabilities Richland County Board of Developmental Disabilities 1/1/2020 TO 12/31/2020 | Agreed Upon Procedures | MED |
| Scioto | Shawnee State University Development Foundation 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Seneca | Old Fort Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Stark | Village of Waynesburg 1/1/2020 TO 12/31/2021 | Financial Audit | IPA |
| Village of Wilmot 1/1/2020 TO 12/31/2021 | Agreed Upon Procedures | ||
| Stark County Board of Developmental Disabilities Stark County Board of Developmental Disabilities 1/1/2020 TO 12/31/2020 | Agreed Upon Procedures | MED | |
| Summit | Akron-Summit County Public Library 1/1/2020 TO 12/31/2021 | Financial Audit | |
| Towpath Trail High School School Employees Retirement System Census Data Examination 7/1/2021 TO 6/30/2022 | SERS Examination | ||
| Towpath Trail High School State Teachers Retirement System Census Data Examination 7/1/2021 TO 6/30/2022 | STRS Examination | ||
| Trumbull | Niles City School District State Teachers Retirement System Census Data Examination 7/1/2021 TO 6/30/2022 | STRS Examination | |
| Niles City School District School Employees Retirement System Census Data Examination 7/1/2021 TO 6/30/2022 | SERS Examination | ||
| Joseph Badger Local School District State Teachers Retirement System Census Data Examination 7/1/2021 TO 6/30/2022 | STRS Examination | ||
| Joseph Badger Local School District School Employees Retirement System Census Data Examination 7/1/2021 TO 6/30/2022 | SERS Examination | ||
| Tuscarawas | Strasburg-Franklin Local School District School Employees Retirement System Census Data Examination 7/1/2021 TO 6/30/2022 | SERS Examination | |
| Strasburg-Franklin Local School District State Teachers Retirement System Census Data Examination 7/1/2021 TO 6/30/2022 | STRS Examination | ||
| Union | Union County Agricultural Society 12/1/2018 TO 11/30/2020 | Financial Audit | |
| Marysville Exempted Village School District School Employees Retirement System Census Data Examination 7/1/2021 TO 6/30/2022 | SERS Examination | ||
| Marysville Exempted Village School District State Teachers Retirement System Census Data Examination 7/1/2021 TO 6/30/2022 | STRS Examination | ||
| Northwestern Joint Fire District 2/19/2020 TO 12/31/2021 | Agreed Upon Procedures | ||
| Warren | Warren County Soil and Water Conservation District 1/1/2020 TO 12/31/2021 | Agreed Upon Procedures | |
| Wayne Local School District School Employees Retirement System Census Data Examination 7/1/2021 TO 6/30/2022 | SERS Examination | ||
| Wayne Local School District State Teachers Retirement System Census Data Examination 7/1/2021 TO 6/30/2022 | STRS Examination | ||
| Washington | Adams Township 1/1/2020 TO 12/31/2021 | Financial Audit | IPA |
| Independence Township 1/1/2020 TO 12/31/2021 | Agreed Upon Procedures | IPA | |
| Wood | Bowling Green State University - National Collegiate Athletics Association Agreed-Upon Procedures 7/1/2021 TO 6/30/2022 | Agreed Upon Procedures | |
| Bowling Green State University - WBGU-TV 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Wyandot | Wyandot County Soil and Water Conservation District 1/1/2020 TO 12/31/2021 | Agreed Upon Procedures |
| The full reports will be available Tuesday, November 29, 2022 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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