Press Release Ohio Auditor of State

Sheffield-Sheffield Lake City School District Performance Audit Released

Tuesday, June 23, 2015

Columbus – A performance audit of the Sheffield-Sheffield Lake City School District (Lorain County) released today by Auditor of State Dave Yost offers several ways the district could address a looming deficit.

“These leaders are eyeball to eyeball with a deficit, and I commend district leaders for seeking out a performance audit,” Auditor Yost said. “These decisions are never easy, but having this data will certainly help.” 

Both the Sheffield-Sheffield Lake City Schools and Ohio Department of Education (ODE) requested this performance audit due to the district’s declining fiscal stability. The district’s October 2014 five-year forecast projected a fund balance deficit in excess of $20.9 million in fiscal year 2018-2019. However, staffing reductions and the passage of a 6.53 mill tax levy has improved the district’s projected financial condition. The May 2015 five-year forecast projects positive ending fund balances through fiscal year 2017-18. 

Auditors reviewed staffing levels and found the district could eliminate positions to save as much as $1,901,900. The report encourages the district to make decisions based on the needs and desires of the community. However, the district may need to make significant staffing reductions to address the projected deficit in 2018-19. 

The performance audit also suggests the district reduce its employee medical insurance premiums to the state public entity average to save $428,600. Increasing employee health insurance contributions to the regional public entity average would save the district $183,000 each year. In addition, renegotiating the district’s severance provision to reduce to the state’s minimum payment at retirement of 30 sick days could save $77,300. 

The district could save approximately $2,900 annually by purchasing diesel fuel through a co-op. 

A full copy of this performance audit may be accessed 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.