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Press Release Ohio Auditor of State

Audit Advisory for Thursday, November 06, 2025

For Immediate Release

Wednesday, November 5, 2025

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, November 06, 2025.

FFR = FINDINGS FOR RECOVERY IPA = INDEPENDENT PUBLIC ACCOUNTANT MED = MEDICAID PROGRAM INTEGRITY

CountyAudit Entity and PeriodReport Type
AllenAllen County Regional Airport Authority
1/1/2023 TO 12/31/2024
Agreed Upon ProceduresIPA
Spencer Township Park District
1/1/2023 TO 12/31/2024
Basic Audit
Allen County Educational Service Center
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Allen County Educational Service Center
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
American Township (Allen County), Ohio Energy Special Improvement District, Inc.
1/1/2023 TO 12/31/2024
Basic Audit
AshlandGreen Perrysville Joint Fire District
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Green Township
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Milton Township
1/1/2023 TO 12/31/2024
Agreed Upon ProceduresIPA
Ruggles Township
1/1/2023 TO 12/31/2024
Agreed Upon ProceduresIPA
BelmontWayne Township
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Barnesville Exempted Village School District
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Barnesville Exempted Village School District
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Smith Township
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
St. Clairsville-Richland City School District
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
St. Clairsville-Richland City School District
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
BrownBrown County Agricultural Society
12/1/2022 TO 11/30/2024
Agreed Upon Procedures
Brown County Educational Service Center
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Brown County Educational Service Center
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
ButlerLiberty Township Joint Economic Development District
1/1/2023 TO 12/31/2024
Financial Audit
ChampaignAdams Township
1/1/2023 TO 12/31/2024
Financial Audit
ClarkHarmony Township
1/1/2023 TO 12/31/2024
Financial Audit
Springfield Metropolitan Housing Authority
10/1/2023 TO 9/30/2024
Financial AuditIPA
Clark County
1/1/2024 TO 12/31/2024
Financial Audit
ClermontMilford Exempted Village School District
11/6/2025 TO 11/6/2025
Performance Audit
Clermont County Land Reutilization Corporation
1/1/2024 TO 12/31/2024
Audited as Part of Primary GovernmentIPA
FFR
Clermont County Port Authority
1/1/2024 TO 12/31/2024
Audited as Part of Primary GovernmentIPA
FFR
Clermont County Community Improvement Corporation
1/1/2024 TO 12/31/2024
Audited as Part of Primary GovernmentIPA
FFR
Clermont County
1/1/2024 TO 12/31/2024
Financial AuditIPA
FFR
ClintonClinton Metropolitan Housing Authority
1/1/2024 TO 12/31/2024
Financial Audit
ColumbianaColumbiana County Educational Service Center
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Columbiana County Educational Service Center
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Beaver Local School District
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Beaver Local School District
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
CoshoctonCoshocton County Career Center
7/1/2022 TO 6/30/2024
Financial Audit
Village of Plainfield
1/1/2021 TO 12/31/2022
Financial Audit
CuyahogaGreen Inspiration Academy
7/1/2022 TO 6/30/2023
Financial Audit
Cuyahoga County Community Improvement Corporation
1/1/2023 TO 12/31/2024
Basic Audit
East Preparatory Academy
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
East Preparatory Academy
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
City of Broadview Heights
1/1/2024 TO 12/31/2024
Financial AuditIPA
Cuyahoga County Agricultural Society
12/1/2022 TO 11/30/2024
Agreed Upon Procedures
City of Brook Park
1/1/2024 TO 12/31/2024
Financial AuditIPA
Cleveland Municipal School District
11/6/2025 TO 11/6/2025
Performance Audit
Cuyahoga Community College
11/6/2025 TO 11/6/2025
Performance Audit
ErieVermilion City Port Authority
1/1/2024 TO 12/31/2024
Audited as Part of Primary GovernmentIPA
City of Vermilion
1/1/2024 TO 12/31/2024
Financial AuditIPA
Vermilion Township
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Erie Huron Ottawa Vocational Education (EHOVE) Career Center
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Erie Huron Ottawa Vocational Education (EHOVE) Career Center
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
FairfieldViolet Township
Alternative Compliance Examination
1/1/2023 TO 12/31/2023
Compliance Examination
FranklinWalnut Grove and Flint Union Cemeteries
1/1/2023 TO 12/31/2024
Agreed Upon ProceduresIPA
Oakstone Community School
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Oakstone Community School
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Focus Learning Academy of Northern Columbus
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Focus Learning Academy of Northern Columbus
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Cambridge Education Group
7/1/2012 TO 6/30/2018
Special AuditFFR
Golden Rule Home Health Care LLC
1/1/2021 TO 12/31/2023
Compliance ExaminationMED
Columbus City School District
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Columbus City School District
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Columbus-Franklin County Finance Authority
1/1/2024 TO 12/31/2024
Financial AuditIPA
Dependable Home Healthcare LLC
1/1/2021 TO 12/31/2023
Compliance ExaminationMED
Buckeye Health Agency, LLC
1/1/2022 TO 12/31/2022
Compliance ExaminationMED
Franklin Park Conservatory Joint Recreation District
1/1/2024 TO 12/31/2024
Financial Audit
Imagine Columbus Primary Academy
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Imagine Columbus Primary Academy
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
FultonArchbold Community Library
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
GalliaGallia-Jackson-Meigs Board of Alcohol, Drug Addiction and Mental Health Services
1/1/2024 TO 12/31/2024
Financial AuditIPA
GreeneCity of Beavercreek (Greene County), Ohio Energy Special Improvement District, Inc.
1/1/2023 TO 12/31/2024
Basic Audit
Village of Cedarville Landfill
Financial Assurance Certification
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Greene County
1/1/2024 TO 12/31/2024
Financial AuditIPA
Greene County Regional Airport Authority
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
GuernseyGuernsey County Port Authority
1/1/2023 TO 12/31/2024
Agreed Upon ProceduresIPA
Cambridge Township
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Village of Lore City
1/1/2021 TO 12/31/2022
Financial Audit
HamiltonGreen Township - City of Cheviot Joint Economic Development District III - Mercy West
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Anderson Township
Alternative Compliance Examination
1/1/2023 TO 12/31/2023
Compliance Examination
Hamilton County Educational Service Center
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Hamilton County Educational Service Center
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Springdale Community Improvement Corporation
1/1/2023 TO 12/31/2024
Basic Audit
HardinHardin County Agricultural Society
12/1/2022 TO 11/30/2024
Agreed Upon ProceduresIPA
Kenton Ohio Port Authority
1/9/2023 TO 12/31/2024
Basic Audit
HenryHenry County Landfill
Financial Assurance Certification
1/1/2024 TO 12/31/2024
Agreed Upon Procedures
Henry County Family and Children First Council
1/1/2023 TO 12/31/2024
Financial Audit
HockingLaurel Township
1/1/2023 TO 12/31/2024
Agreed Upon ProceduresIPA
HuronSouthern 5 Sewer District
2/24/2023 TO 12/31/2024
Agreed Upon Procedures
JacksonJefferson Township
1/1/2023 TO 12/31/2024
Agreed Upon ProceduresIPA
JeffersonEdison Local School District
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Edison Local School District
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Village of Stratton
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Jefferson County Educational Service Center
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Jefferson County Educational Service Center
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
LakeLaketran
1/1/2024 TO 12/31/2024
Financial AuditIPA
FFR
LickingRefugee-Canyon Joint Fire District
1/1/2020 TO 12/31/2022
Financial AuditFFR
Career and Technology Education Centers of Licking County
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Career and Technology Education Centers of Licking County
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Mary Ann Township
1/1/2023 TO 12/31/2024
Agreed Upon ProceduresIPA
LorainRochester Township
1/1/2022 TO 12/31/2023
Financial AuditIPA
City of Oberlin
1/1/2024 TO 12/31/2024
Financial AuditIPA
LucasEducational Service Center of Lake Erie West
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Educational Service Center of Lake Erie West
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Springfield Township
1/1/2023 TO 12/31/2024
Financial Audit
ABC Health Care, Inc.
1/1/2021 TO 12/31/2022
Compliance ExaminationMED
Toledo City School District
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Toledo City School District
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Autism Academy of Learning
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Autism Academy of Learning
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Toledo Area Regional Transit Authority
1/1/2024 TO 12/31/2024
Financial AuditIPA
Ottawa Hills Local School District
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Ottawa Hills Local School District
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Northwest Ohio Advanced Energy Improvement District
1/1/2024 TO 12/31/2024
Financial AuditIPA
Outdoor Sylvania Community Parks
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Horizon Science Academy of Toledo
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Horizon Science Academy of Toledo
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
MadisonPleasant Township
1/1/2023 TO 12/31/2024
Basic Audit
Madison County Transportation Improvement District
1/1/2023 TO 12/31/2024
Basic Audit
MahoningCampbell City School District
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Mahoning County Educational Service Center DBA Educational Service Center of Eastern Ohio
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Mahoning County Educational Service Center DBA Educational Service Center of Eastern Ohio
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Campbell City School District
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Summit Academy - Youngstown
7/1/2023 TO 6/30/2024
Financial AuditIPA
Summit Academy Secondary School - Youngstown
7/1/2023 TO 6/30/2024
Financial AuditIPA
Jackson Township
1/1/2023 TO 12/31/2024
Financial Audit
MarionMarion Port Authority
1/1/2023 TO 12/31/2024
Basic Audit
Grandview Estates Park District
1/1/2023 TO 12/31/2024
Basic Audit
Scott Township
1/1/2023 TO 12/31/2024
Basic Audit
MedinaWestfield Township
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
MeigsMeigs County Family and Children First Council
1/1/2023 TO 12/31/2024
Financial Audit
MercerMercer County
1/1/2024 TO 12/31/2024
Financial AuditIPA
Mercer County Fairgrounds, Inc.
12/1/2022 TO 11/30/2024
Agreed Upon ProceduresIPA
MiamiTri-County Board of Recovery and Mental Health Services
1/1/2024 TO 12/31/2024
Financial AuditIPA
Miami East Local School District
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Miami East Local School District
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
MonroeVillage of Antioch
1/1/2023 TO 12/31/2024
Basic Audit
Monroe Water Systems
1/1/2022 TO 12/31/2023
Financial Audit
MontgomeryEnglewood Community Improvement Corporation
1/1/2023 TO 12/31/2024
Basic Audit
DECA PREP, Inc.
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Horizon Science Academy Dayton High School
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Horizon Science Academy Dayton High School
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Montgomery County Landfill
Financial Assurance Certification
1/1/2024 TO 12/31/2024
Agreed Upon Procedures
Emerson Academy
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Emerson Academy
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
City of Englewood
1/1/2024 TO 12/31/2024
Financial AuditIPA
Germantown Public Library
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Community Improvement Corporation of Huber Heights
1/1/2023 TO 12/31/2024
Basic Audit
Vance Darroch New Community Authority
1/1/2024 TO 12/31/2024
Audited as Part of Primary GovernmentIPA
City of Moraine
1/1/2024 TO 12/31/2024
Financial AuditIPA
MorganChesterhill Marion Union Cemetery
1/1/2023 TO 12/31/2024
Basic Audit
Malta-McConnelsville Joint Recreation Board
1/1/2023 TO 12/31/2024
Basic Audit
MorrowMount Gilead Exempted Village School District
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Village of Sparta
1/1/2023 TO 12/31/2024
Basic Audit
MuskingumClay Township
1/1/2023 TO 12/31/2024
Basic Audit
OttawaBay Township
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
PauldingPaulding County District Board of Health
1/1/2023 TO 12/31/2024
Financial Audit
Latty Township
1/1/2023 TO 12/31/2024
Basic Audit
PerryPerry County Family and Children First Council
1/1/2023 TO 12/31/2024
Financial Audit
PickawayScioto Township Joint Economic Development District
1/1/2023 TO 12/31/2024
Agreed Upon ProceduresIPA
Village of New Holland
1/1/2023 TO 12/31/2024
Financial AuditIPA
PikeBenton Township
1/1/2023 TO 12/31/2024
Agreed Upon ProceduresIPA
Garnet A. Wilson Public Library
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
PortageMantua-Shalersville Fire District
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
PrebleNational Trail Local School District
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Jackson Township
1/1/2023 TO 12/31/2024
Financial Audit
RichlandVillage of Plymouth
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
RossPleasant Valley Regional Sewer District
1/1/2023 TO 12/31/2024
Financial Audit
SenecaSeneca County
Ohio Revised Code § 117.116 Report
1/1/2023 TO 12/31/2023
Public Interest Report
Seneca Metropolitan Housing Authority
4/1/2024 TO 3/31/2025
Financial Audit
ShelbyShelby Metropolitan Housing Authority
1/1/2024 TO 12/31/2024
Financial AuditIPA
StarkStark County Park District
1/1/2024 TO 12/31/2024
Financial Audit
Osnaburg Township
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Sugar Creek Township
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Stark County Educational Service Center
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Stark County Educational Service Center
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Stark Council of Governments
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Perry-Navarre Joint Economic Development District
1/1/2021 TO 12/31/2022
Basic Audit
Stark County Area Vocational School District
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Stark County Area Vocational School District
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
SummitGreen Local School District
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Boston Township - City of Cuyahoga Falls Joint Economic Development District
1/1/2023 TO 12/31/2024
Basic Audit
City of Macedonia
Alternative Compliance Examination
1/1/2024 TO 12/31/2024
Compliance Examination
Summit/Akron Solid Waste Management Authority
1/1/2024 TO 12/31/2024
Financial AuditIPA
TrumbullMesopotamia Township
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Hubbard Township Park District
1/1/2023 TO 12/31/2024
Basic Audit
Village of McDonald
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Hubbard Township - City of Hubbard Joint Economic Development District
1/1/2023 TO 12/31/2024
Basic Audit
Van WertVan Wert County Soil and Water Conservation District
1/1/2023 TO 12/31/2024
Agreed Upon ProceduresIPA
VintonVillage of McArthur
1/1/2021 TO 12/31/2022
Financial Audit
Vinton County
1/1/2024 TO 12/31/2024
Financial AuditIPA
Vinton County Soil and Water Conservation District
1/1/2023 TO 12/31/2024
Financial Audit
WarrenWarren County Career Center
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Warren County Career Center
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Southwestern Ohio Council of Governments
1/1/2023 TO 12/31/2023
Agreed Upon ProceduresMED
Community Improvement Corporation of Springboro
1/1/2024 TO 12/31/2024
Audited as Part of Primary GovernmentIPA
City of Springboro
1/1/2024 TO 12/31/2024
Financial AuditIPA
WashingtonFearing Township
1/1/2022 TO 12/31/2023
Agreed Upon ProceduresFFR
Lowell-Adams Joint Fire District
1/1/2023 TO 12/31/2024
Basic Audit
Belpre Township
1/1/2022 TO 12/31/2023
Financial Audit
WayneMarshallville Community Improvement Corporation
1/1/2023 TO 12/31/2024
Basic Audit
WilliamsCity of Bryan
1/1/2024 TO 12/31/2024
Financial Audit
WoodPerrysburg Township
1/1/2023 TO 12/31/2024
Financial Audit
Freedom Township
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Village of Bradner
1/1/2023 TO 12/31/2024
Financial Audit