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Audit Advisory for Thursday, May 04, 2023
For Immediate Release
Wednesday, May 3, 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 Thursday, May 04, 2023.
FFR = FINDINGS FOR RECOVERY IPA = INDEPENDENT PUBLIC ACCOUNTANT MED = MEDICAID PROGRAM INTEGRITY
| County | Audit Entity and Period | Report Type | |
|---|---|---|---|
| Adams | Adams Metropolitan Housing Authority 10/1/2021 TO 9/30/2022 | Financial Audit | IPA |
| Allen | Mental Health and Recovery Services Board of Allen, Auglaize and Hardin Counties 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Ashland | Ashland County-West Holmes Joint Vocational School District 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Athens | Ohio University Ohio Public Employees Retirement System Census Data Examination 1/1/2022 TO 12/31/2022 | OPERS Examination | |
| Butler | Liberty Township 1/1/2021 TO 12/31/2021 | Financial Audit | |
| Champaign | Urbana City School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Triad Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Mt. Carmel Joint Cemetery 1/1/2021 TO 12/31/2022 | Basic Audit | ||
| Clark | Village of Tremont City 1/1/2018 TO 12/31/2019 | Financial Audit | IPA FFR |
| Clermont | West Clermont Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Clinton | City of Wilmington Ohio Public Employees Retirement System Census Data Examination 1/1/2022 TO 12/31/2022 | OPERS Examination | |
| Columbiana | City of Columbiana Ohio Public Employees Retirement System Census Data Examination 1/1/2022 TO 12/31/2022 | OPERS Examination | |
| East Palestine City School District 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Beaver Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Cuyahoga | City of Independence Ohio Public Employees Retirement System Census Data Examination 1/1/2022 TO 12/31/2022 | OPERS Examination | |
| The Metrohealth Foundation 1/1/2022 TO 12/31/2022 | Financial Audit | IPA | |
| Cuyahoga County Extended Capital Improvement Bed Tax Agreed-Upon Procedures 1/1/2022 TO 12/31/2022 | Agreed Upon Procedures | ||
| City of Strongsville Ohio Public Employees Retirement System Census Data Examination 1/1/2022 TO 12/31/2022 | OPERS Examination | ||
| East Cleveland City School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| East Academy 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Lincoln Park Academy 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Fairview Park Community Improvement Corporation 1/1/2021 TO 12/31/2022 | Basic Audit | ||
| Cuyahoga County Ohio Public Employees Retirement System Census Data Examination 1/1/2022 TO 12/31/2022 | OPERS Examination | ||
| NEW AVENUES TO INDEPENDENCE, INC. DBA NEW AVENUES/ZEVE HOME 1/1/2021 TO 12/31/2021 | Agreed Upon Procedures | MED | |
| NORMA Self Insurance Pool, Inc. 10/1/2021 TO 9/30/2022 | Financial Audit | IPA | |
| Brooklyn Community Improvement Corporation 1/1/2021 TO 12/31/2022 | Basic Audit | ||
| Promise Academy 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Darke | Community Improvement Corporation of Versailles 9/1/2020 TO 8/31/2022 | Basic Audit | |
| Tri-Village Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Delaware | Millstone Community Authority 1/1/2021 TO 12/31/2022 | Basic Audit | |
| Fayette | Marion Township 1/1/2020 TO 12/31/2021 | Financial Audit | |
| Franklin | Horizon Science Academy of Columbus 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Morse Road Special Improvement District of Columbus, Inc. 1/1/2020 TO 12/31/2021 | Agreed Upon Procedures | IPA | |
| International Academy of Columbus 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Focus North High School 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| The Ohio State University Ohio Public Employees Retirement System Census Data Examination 1/1/2022 TO 12/31/2022 | OPERS Examination | ||
| State of Ohio Ohio Public Employees Retirement System Census Data Examination 1/1/2022 TO 12/31/2022 | OPERS Examination | ||
| Columbus Baseball Team, Inc. 1/1/2022 TO 12/31/2022 | Financial Audit | IPA | |
| Central Ohio Transit Authority Ohio Public Employees Retirement System Census Data Examination 1/1/2022 TO 12/31/2022 | OPERS Examination | ||
| Fulton | Northern Buckeye Education Council 7/1/2020 TO 6/30/2022 | Financial Audit | |
| Wauseon Exempted Village School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Gallia | Gallia County Local School District SPECIAL AUDIT 3/1/2015 TO 9/30/2019 | Special Audit | |
| Greene | Village of Clifton 1/1/2021 TO 12/31/2022 | Basic Audit | |
| Guernsey | Ohio Mid-Eastern Governments Association 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Hamilton | Hamilton County Agricultural Society 12/1/2018 TO 11/30/2021 | Financial Audit | |
| Cincinnati Achievement Academy 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Hancock | Hancock County Schools Health Benefit Fund 10/1/2021 TO 9/30/2022 | Financial Audit | IPA |
| Hardin | Goshen Township 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | IPA |
| Kenton City School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Henry | Village of Florida 1/1/2020 TO 12/31/2021 | Financial Audit | FFR |
| Northwest State Community College 7/1/2020 TO 6/30/2021 | Financial Audit | IPA | |
| Northwest State Community College 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Highland | Highland County 1/1/2021 TO 12/31/2021 | Financial Audit | FFR |
| Highland County Airport Authority 1/1/2021 TO 12/31/2021 | Audited as Part of Primary Government | FFR | |
| Village of Leesburg 1/1/2020 TO 12/31/2021 | Financial Audit | FFR | |
| Holmes | Knox Township 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | IPA |
| Huron | Monroeville Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Jackson | Washington Township 1/1/2021 TO 12/31/2022 | Basic Audit | |
| Lake | Village of Perry 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | |
| Lake Geauga Computer Association 7/1/2020 TO 6/30/2022 | Financial Audit | ||
| Willoughby-Eastlake City School District 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Lake County School Financing District 7/1/2021 TO 6/30/2022 | Audited as Part of Primary Government | IPA | |
| Educational Service Center of the Western Reserve 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Lawrence | Ironton Metropolitan Housing Authority 10/1/2021 TO 9/30/2022 | Financial Audit | IPA |
| Licking | North Fork Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Licking Valley Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Licking County Educational Service Center 7/1/2020 TO 6/30/2022 | Financial Audit | ||
| Lorain | Village of LaGrange 1/1/2020 TO 12/31/2021 | Financial Audit | |
| Lake Erie Regional Council of Governments 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Lucas | Explorers Academy of Science and Technology 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Wildwood Environmental Academy 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Kenmore Preparatory Academy dba Toledo Preparatory Academy 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Madison | Hurt Battelle Memorial Library 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | IPA |
| Mahoning | Youngstown Metropolitan Housing Authority 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Meigs | Meigs Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Salisbury Township 1/1/2020 TO 12/31/2021 | Financial Audit | IPA | |
| Mercer | Mercer County Educational Service Center 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Miami | Milton-Union Exempted Village School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Tipp City Exempted Village School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Covington Exempted Village School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Monroe | Village of Graysville 1/1/2021 TO 12/31/2022 | Basic Audit | |
| Montgomery | Shared Resource Center 7/1/2021 TO 6/30/2022 | Financial Audit | |
| City of Kettering 1/1/2022 TO 12/31/2022 | Financial Audit | IPA | |
| City of Oakwood Ohio Public Employees Retirement System Census Data Examination 1/1/2022 TO 12/31/2022 | OPERS Examination | ||
| Dayton Metropolitan Housing Authority 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Dayton Metro Library Ohio Public Employees Retirement System Census Data Examination 1/1/2022 TO 12/31/2022 | OPERS Examination | ||
| Greater Ohio Workforce Board, Inc. 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Valley View Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Morrow | Morrow Metropolitan Housing Authority 10/1/2021 TO 9/30/2022 | Financial Audit | IPA |
| Muskingum | East Muskingum Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| City of Zanesville Ohio Public Employees Retirement System Census Data Examination 1/1/2022 TO 12/31/2022 | OPERS Examination | ||
| Ottawa | Genoa Area Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Paulding | Auglaize Township 1/1/2021 TO 12/31/2022 | Financial Audit | IPA |
| Pickaway | Village of South Bloomfield 1/1/2018 TO 12/31/2019 | Financial Audit | FFR |
| Pike | Waverly City School District 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Preble | Village of West Alexandria 1/1/2020 TO 12/31/2020 | Financial Audit | IPA |
| Ross | Pickaway-Ross Career & Technology Center 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Scioto | Portsmouth City School District 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Green Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Seneca | NBS Joint Ambulance District 1/1/2021 TO 12/31/2022 | Basic Audit | |
| Jackson Liberty Bettsville Joint Ambulance District 1/1/2021 TO 12/31/2022 | Basic Audit | ||
| Fostoria City School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Stark | Stark County District Library Ohio Public Employees Retirement System Census Data Examination 1/1/2022 TO 12/31/2022 | OPERS Examination | |
| Stark Metropolitan Housing Authority Ohio Public Employees Retirement System Census Data Examination 1/1/2022 TO 12/31/2022 | OPERS Examination | ||
| Summit | Akron Metropolitan Housing Authority Ohio Public Employees Retirement System Census Data Examination 1/1/2022 TO 12/31/2022 | OPERS Examination | |
| Cascade Career Prep High School 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Trumbull | ADDISON LEASING CO., LLC DBA ADDISON HEALTHCARE CENTER 1/1/2021 TO 12/31/2021 | Agreed Upon Procedures | MED |
| Tuscarawas | Tuscarawas Valley Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Claymont City School District 7/1/2021 TO 6/30/2022 | Financial Audit | IPA | |
| Union | Fairbanks Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Northwest 33 Innovation Corridor Council of Governments 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | ||
| Warren | Lytle Five Points Joint Economic Development District 1/1/2021 TO 12/31/2022 | Basic Audit | |
| Washington | Warren Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Wayne | Southeast Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Williams | Edgerton Local School District 7/1/2020 TO 6/30/2022 | Financial Audit | |
| Wood | Rossford Exempted Village School District 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| North Baltimore Local School District 7/1/2020 TO 6/30/2022 | Financial Audit | IPA | |
| Elmwood Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| Wyandot | Mifflin Township 1/1/2021 TO 12/31/2022 | Basic Audit |
| The full reports will be available Thursday, May 04, 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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