Auditor Yost Announces Auditor of State Award Recipients

Tuesday, February 19, 2013
Editor’s Note: The Auditor of State award given to the Lawrence County Educational Service Center (ESC) was rescinded after the office became aware of information related to the misrepresentation, fraud and/or illegal procedures by the ESC and its former principal officers.

Columbus – Auditor of State Dave Yost is pleased to announce that the following entities received the Auditor of State Award for their clean audit reports:

  • Bexley City School District (Franklin County)
  • Lakewood City Academy (Cuyahoga County)
  • Lawrence County Educational Service Center (Lawrence County)
  • Liberty Center Local School District (Henry County)
  • Ridgedale Local School District (Marion County)
  • U.S. Grant Joint Vocational School District (Clermont County)
  • Western Local School District (Pike County)

The Auditor of State Award is presented to local governments and school districts upon the completion of a financial audit.  Entities that receive the award meet the following criteria of a “clean” audit report:

  • The entity must file timely financial reports with the Auditor of State’s office in accordance with GAAP (Generally Accepted Accounting Principles);
  • The audit report does not contain any findings for recovery, material citations, material weaknesses, significant deficiencies, Single Audit findings or questioned costs;
  • The entity’s management letter contains no comments related to:
    o Ethics referrals
    o Questioned costs less than $10,000
    o Lack of timely report submission
    o Reconciliation
    o Failure to obtain a timely Single Audit
    o Findings for recovery less than $100
    o Public meetings or public records

A full copy of these audits may be found online.


The Auditor of State’s office, one of five independently elected statewide offices in Ohio, is responsible for auditing more than 5,600 state and local government agencies.  Under the direction of Auditor Dave Yost, the office also provides financial services to local governments, investigates and prevents fraud in public agencies and promotes transparency in government.

Carrie Bartunek
Press Secretary