Auditor Yost Announces Auditor of State Award Recipients

Tuesday, January 31, 2017

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:

  • Bowling Green City School District (Wood County)
  • Buckeye Central Local School District (Crawford County)
  • Crestview Local School District (Richland County)
  • Educational Service Center of Lorain (Lorain County)
  • Forest Hills Local School District (Hamilton County)
  • Lake Local School District (Stark County)
  • Oberlin City School District (Lorain County)
  • Perry Local School District (Stark County)
  • Sandusky Metropolitan Housing (Sandusky County)
  • Tiffin City School District (Seneca County)
  • Union Local School District (Belmont County)
  • Washington Local School District (Lucas 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:
    • Ethics referrals
    • Questioned costs less than $10,000
    • Lack of timely report submission
    • Reconciliation
    • Failure to obtain a timely Single Audit
    • Findings for recovery less than $100
    • Public meetings or public records 
  • No other financial or other concerns exist that involve eligible entity.

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 5,900 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.

Beth Gianforcaro
Press Secretary