Auditor Yost Announces Auditor of State Award Recipients

Thursday, May 8, 2014
Editor’s Note: The Auditor of State award given to the Lawrence County Educational Service Center (ESC) was rescinded after the office became aware of information related to the misrepresentation, fraud and/or illegal procedures by the ESC and its former principal officers.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:

  • Breakthrough Charter Schools: Citizens Academy East (Cuyahoga County)
  • Breakthrough Charter Schools: Citizens Leadership Academy (Cuyahoga County)
  • Breakthrough Charter Schools: Near West Intergenerational School (Cuyahoga County)
  • Cuyahoga Arts and Culture (Cuyahoga County)
  • Darke Metropolitan Housing Authority (Darke County)
  • Edgewood City School District (Butler County)
  • Fairbanks Local School District (Union County)
  • Falcon Academy of Creative Arts (Portage County)
  • Franklin County Convention Facilities Authority (Franklin County)
  • Highland County Joint Township Hospital District (Highland County)
  • Lawrence County Educational Service Center (Lawrence County)
  • McDonald Local School District (Trumbull County)
  • Morrow Metropolitan Housing Authority (Morrow County)
  • Oregon City School District (Lucas County)
  • Paulding County Hospital (Paulding County)
  • Richland Academy School of Excellence-2012 (Richland County)
  • Richland Academy School of Excellence-2013 (Richland County)
  • Toledo School for the Arts (Lucas County)
  • Village of Millersport (Fairfield 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 5,800 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