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Audit Advisory for Tuesday, March 21, 2023
For Immediate Release
Monday, March 20, 2023
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, March 21, 2023.
FFR = FINDINGS FOR RECOVERY IPA = INDEPENDENT PUBLIC ACCOUNTANT MED = MEDICAID PROGRAM INTEGRITY
| County | Audit Entity and Period | Report Type | |
|---|---|---|---|
| Allen | Delphos City School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Ashland | Hillsdale Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Ashtabula | Geneva Park Commission 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | |
| Clark | Tecumseh Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Clark County Educational Service Center 7/1/2020 TO 6/30/2022 | Financial Audit | IPA | |
| Clermont | Clermont Metropolitan Housing Authority 10/1/2020 TO 9/30/2021 | Financial Audit | |
| Cuyahoga | Community Improvement Corporation of Lakewood, Ohio 1/1/2021 TO 12/31/2022 | Basic Audit | |
| Cuyahoga Heights Local School District 7/1/2019 TO 6/30/2020 | Financial Audit | ||
| North Olmsted City School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Cleveland Arts and Social Sciences Academy 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Richmond Heights Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Erie | Erie County Metropolitan Housing Authority Real Estate Assessment Center (REAC) Financial Assessment Submission Agreed-Upon Procedures 7/1/2021 TO 6/30/2022 | Agreed Upon Procedures | |
| Fairfield | Bloom-Carroll Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Franklin | Columbus Humanities Arts and Technology Academy 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| State Teachers Retirement System of Ohio GASB 68 Pension Schedules and GASB 75 OPEB Schedules 7/1/2021 TO 6/30/2022 | Retirement System Schedules | ||
| Cornerstone Academy 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Performance Academy Eastland 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Focus Learning Academy of Northern Columbus 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Guernsey | East Guernsey Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Hamilton | Hamilton County Educational Service Center 7/1/2021 TO 6/30/2022 | Financial Audit | IPA FFR |
| Hancock | Cory-Rawson Local School District 7/1/2020 TO 6/30/2022 | Financial Audit | IPA |
| Henry | Consortium of Northwest Ohio 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Jefferson | Steubenville City School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Village of Mingo Junction Ohio Police and Fire Pension Fund Census Data Examination 1/1/2021 TO 12/31/2021 | OP&F Examination | ||
| Jefferson County Educational Service Center 7/1/2020 TO 6/30/2022 | Financial Audit | IPA | |
| Lawrence | Dawson-Bryant Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Lorain | Oberlin City School District 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Sheffield-Sheffield Lake City School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| City of Oberlin Ohio Police and Fire Pension Fund Census Data Examination 1/1/2021 TO 12/31/2021 | OP&F Examination | ||
| Lucas | City of Sylvania Ohio Police and Fire Pension Fund Census Data Examination 1/1/2021 TO 12/31/2021 | OP&F Examination | |
| Mahoning | Youngstown State University - National Collegiate Athletics Association Agreed upon procedures 7/1/2021 TO 6/30/2022 | Agreed Upon Procedures | |
| Marion | Marion Metropolitan Housing Authority 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Meigs | Meigs County 1/1/2021 TO 12/31/2021 | Financial Audit | |
| Monroe | Franklin Township 1/1/2020 TO 12/31/2021 | Agreed Upon Procedures | FFR |
| Switzerland of Ohio Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Montgomery | City of Clayton Ohio Public Employees Retirement System Census Data Examination 1/1/2022 TO 12/31/2022 | OPERS Examination | |
| Trotwood Preparatory and Fitness Academy 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Muskingum | Mid-East Career and Technology Centers 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Paulding | Paulding Exempted Village School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Antwerp Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Preble | Tri-County North Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Ross | City of Chillicothe Ohio Police and Fire Pension Fund Census Data Examination 1/1/2021 TO 12/31/2021 | OP&F Examination | |
| Scioto | Portsmouth Metropolitan Housing Authority Real Estate Assessment Center (REAC) Financial Assessment Submission Agreed-Upon Procedures 7/1/2021 TO 6/30/2022 | Agreed Upon Procedures | |
| Stark | North Canton City School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Canton Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Stark State College 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Summit | City of Stow Ohio Police and Fire Pension Fund Census Data Examination 1/1/2021 TO 12/31/2021 | OP&F Examination | |
| Trumbull | Niles Preparatory Academy 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Brookfield Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Tuscarawas | Village of Sugarcreek 1/1/2020 TO 12/31/2021 | Agreed Upon Procedures | |
| Union | North Union Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Van Wert | Van Wert County Regional Airport Authority 1/1/2020 TO 12/31/2021 | Agreed Upon Procedures | FFR |
| Warren | Kings Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Wayne | Dalton Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Wood | Village of Risingsun Special Audit 11/1/2017 TO 6/30/2019 | Special Audit | FFR |
| Wood County Educational Service Center 7/1/2021 TO 6/30/2022 | Financial Audit |
| The full reports will be available Tuesday, March 21, 2023 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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