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Audit Advisory for Tuesday, March 28, 2023
For Immediate Release
Monday, March 27, 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 28, 2023.
FFR = FINDINGS FOR RECOVERY IPA = INDEPENDENT PUBLIC ACCOUNTANT MED = MEDICAID PROGRAM INTEGRITY
| County | Audit Entity and Period | Report Type | |
|---|---|---|---|
| Ashland | Loudonville-Perrysville Exempted Village School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Ashtabula | Richwood Residential Centers, Inc. 1/1/2021 TO 12/31/2021 | Agreed Upon Procedures | MED |
| Athens | Federal-Hocking Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Butler | Edgewood City School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Butler County Ohio Public Employees Retirement System Census Data Examination 1/1/2022 TO 12/31/2022 | OPERS Examination | ||
| Butler County Metropolitan Housing Authority 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Clermont | Felicity-Franklin Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Community Concepts, Inc. DBA Community Concepts, Inc. - Home 6 1/1/2021 TO 12/31/2021 | Agreed Upon Procedures | MED | |
| Clinton | Clinton Massie Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Columbiana | Lisbon Exempted Village School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Columbiana Exempted Village School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Coshocton | Coshocton 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 | |
| River View Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Crawford | Bucyrus Community Improvement Corporation 1/1/2020 TO 12/31/2021 | Basic Audit | |
| Cuyahoga | Hope Academy for Autism 7/1/2019 TO 6/30/2020 | Financial Audit | FFR |
| Defiance | City of Defiance Ohio Public Employees Retirement System Census Data Examination 1/1/2022 TO 12/31/2022 | OPERS Examination | |
| Fairfield | Fairfield Union Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Franklin | Focus Learning Academy of Central Columbus 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Norwich Township Ohio Police and Fire Pension Fund Census Data Examination 1/1/2021 TO 12/31/2021 | OP&F Examination | ||
| Reynoldsburg City School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Educational Service Center of Central Ohio 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Franklin County Family and Children First Council 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Educational Service Center Council of Governments 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Gallia | Gallia/Vinton Educational Service Center 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Geauga | Northeast Ohio Consortium Council of Governments 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Greene | Greeneview Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Bellbrook-Sugarcreek Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Hamilton | DAMPE Community School 7/1/2020 TO 6/30/2021 | Financial Audit | |
| Indian Hill Exempted Village School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Center for Collaborative Solutions 7/1/2021 TO 6/30/2022 | Financial Audit | IPA FFR | |
| Madeira City School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Highland | Fairfield Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Huron | Western Reserve Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Jackson | City of Wellston Ohio Police and Fire Pension Fund Census Data Examination 1/1/2021 TO 12/31/2021 | OP&F Examination | |
| Jefferson | City of Steubenville Ohio Police and Fire Pension Fund Census Data Examination 1/1/2021 TO 12/31/2021 | OP&F Examination | |
| Knox | Knox County Career Center 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Lake | Riverside Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Fairport Harbor Exempted Village School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Lawrence | Chesapeake Union Exempted Village School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Ironton City School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Lorain | RES-CARE OHIO, INC. DBA ST CHARLES PLACE/ST JAMES PLACE 1/1/2021 TO 12/31/2021 | Agreed Upon Procedures | MED |
| Wellington Exempted Village School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Lucas | Eagle Learning Center, Inc. 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Madison | London City School District 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| VOCA CORPORATION OF OHIO DBA RESCARE OHIO-LONDON 1/1/2021 TO 12/31/2021 | Agreed Upon Procedures | MED | |
| Mahoning | Reuben McMillan Free Library Association 1/1/2020 TO 12/31/2021 | Financial Audit | |
| Mahoning County Career and Technical Center 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| West Branch Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Southside Academy 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Sebring Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Mercer | Coldwater Exempted Village School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Montgomery | Havens of Ohio, LLC DBA Woodhaven 1/1/2019 TO 12/31/2020 | Compliance Examination | MED |
| Muskingum | Muskingum Valley Educational Service Center 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Portage | Field Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Aurora City School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Crestwood Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Putnam | Ottawa Glandorf Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Richland | Ontario Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Mid-Ohio Educational Service Center 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Ross | Adena Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Ross-Pike Educational Service District 7/1/2021 TO 6/30/2022 | Financial Audit | FFR | |
| Sandusky | Gibsonburg Exempted Village School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Sandusky Metropolitan Housing Authority Real Estate Assessment Center (REAC) Financial Assessment Submission Agreed-Upon Procedures 7/1/2021 TO 6/30/2022 | Agreed Upon Procedures | ||
| City of Clyde Ohio Public Employees Retirement System Census Data Examination 1/1/2022 TO 12/31/2022 | OPERS Examination | ||
| City of Fremont Ohio Public Employees Retirement System Census Data Examination 1/1/2022 TO 12/31/2022 | OPERS Examination | ||
| Scioto | Scioto County Career Technical Center 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Wheelersburg Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | FFR | |
| Northwest Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Stark | Lake Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Marlington Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| VOCA CORPORATION OF OHIO DBA MARKET AVENUE GROUP HOME 1/1/2021 TO 12/31/2021 | Agreed Upon Procedures | MED | |
| Tuslaw Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Beacon Academy 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Canton City School District 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Summit | Northeast Ohio Four County Regional Planning and Development Organization 7/1/2020 TO 6/30/2022 | Financial Audit | |
| Oriana House, Inc. 1/1/2019 TO 12/31/2020 | Compliance Examination | MED | |
| Portage Lakes Career Center 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Norton City School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Trumbull | Mathews Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Tuscarawas | Tuscarawas County Agricultural Society 12/1/2018 TO 11/30/2020 | Financial Audit | FFR |
| Indian Valley Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Van Wert | City of Van Wert Ohio Police and Fire Pension Fund Census Data Examination 1/1/2021 TO 12/31/2021 | OP&F Examination | |
| Warren | Wayne Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Carlisle Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Williams | Williams County District Board of Health 1/1/2021 TO 12/31/2021 | Financial Audit |
| The full reports will be available Tuesday, March 28, 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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