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Audit Advisory for Thursday, November 10, 2022

For Immediate Release

Wednesday, November 9, 2022

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 10, 2022.

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

CountyAudit Entity and PeriodReport Type
AdamsWinchester Union Cemetery
1/1/2020 TO 12/31/2021
Basic Audit
AllenAllen Water District
1/1/2020 TO 12/31/2020
Agreed Upon Procedures
Village of Harrod
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Jackson Township
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Village of Spencerville
1/1/2019 TO 12/31/2020
Financial AuditFFR
AshlandAshland Area Convention and Visitors Bureau
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Ashland County Transportation Improvement District
1/1/2020 TO 12/31/2021
Basic Audit
AshtabulaCity of Geneva
1/1/2021 TO 12/31/2021
Financial AuditIPA
Jefferson Area Local School District
School Employees Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
SERS Examination
Jefferson Area Local School District
State Teachers Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
STRS Examination
AthensCity of Nelsonville
SPECIAL AUDIT
1/1/2012 TO 12/31/2019
Special AuditFFR
Hocking Technical College
School Employees Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
SERS Examination
Hocking Technical College
State Teachers Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
STRS Examination
BelmontBelmont County Tourism Council, Inc.
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Belmont Metropolitan Housing Authority
4/1/2021 TO 3/31/2022
Financial AuditIPA
BrownWashington Township
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Brown County Soil and Water Conservation District
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Brown Metropolitan Housing Authority
4/1/2021 TO 3/31/2022
Financial Audit
ButlerMiami University Foundation
7/1/2021 TO 6/30/2022
Financial AuditIPA
Miami University
7/1/2021 TO 6/30/2022
Financial AuditIPA
Fairfield Township
1/1/2021 TO 12/31/2021
Financial Audit
Talawanda School District
School Employees Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
SERS Examination
Talawanda School District
State Teachers Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
STRS Examination
Monroe Area Community Improvement Corporation
1/1/2020 TO 12/31/2021
Basic Audit
ClarkNational Trail Parks and Recreation District
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
ClermontBatavia Local School District
7/1/2020 TO 6/30/2021
Financial AuditIPA
Monroe Township
1/1/2020 TO 12/31/2021
Financial AuditIPA
ClintonWilmington Public Library
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
ColumbianaVillage of Washingtonville
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Madison Township
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
City of Columbiana
Alternative Compliance Examination
1/1/2021 TO 12/31/2021
Compliance Examination
CoshoctonCoshocton Port Authority
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
CrawfordGalion City Health Department
1/1/2021 TO 12/31/2021
Financial AuditIPA
Crawford County Agricultural Society
12/1/2019 TO 11/30/2021
Agreed Upon Procedures
Village of North Robinson
1/1/2020 TO 12/31/2021
Basic Audit
Galion City School District
School Employees Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
SERS Examination
Galion City School District
State Teachers Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
STRS Examination
Dallas Township
1/1/2020 TO 12/31/2021
Basic Audit
CuyahogaCity of South Euclid
1/1/2021 TO 12/31/2021
Financial AuditIPA
Euclid Avenue Development Corporation
7/1/2021 TO 6/30/2022
Financial AuditIPA
Village of Linndale
1/1/2020 TO 12/31/2021
Financial Audit
City of Parma Heights
1/1/2020 TO 12/31/2020
Financial Audit
SMART Academy
7/1/2020 TO 6/30/2021
Financial Audit
Village Preparatory School Cliffs
School Employees Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
SERS Examination
Village Preparatory School Cliffs
State Teachers Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
STRS Examination
Citizens Leadership Academy
State Teachers Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
STRS Examination
City of Brecksville
1/1/2021 TO 12/31/2021
Financial Audit
Warrensville Heights City School District
State Teachers Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
STRS Examination
Warrensville Heights City School District
School Employees Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
SERS Examination
Cuyahoga County Convention Facilities Development Corporation
1/1/2021 TO 12/31/2021
Financial Audit
Cuyahoga Valley Council of Governments
1/1/2020 TO 12/31/2021
Basic Audit
DefiancePublic Health Services Council of Ohio
1/1/2020 TO 12/31/2021
Basic Audit
Defiance County General Health District
1/1/2020 TO 12/31/2021
Financial Audit
DelawareLiberty Township
1/1/2020 TO 12/31/2021
Financial AuditIPA
Delaware Public Health District
1/1/2021 TO 12/31/2021
Financial AuditIPA
ErieRitter Public Library
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Scotts Union Cemetery
1/1/2020 TO 12/31/2021
Basic Audit
FairfieldDowntown Lancaster Special Improvement District
1/1/2020 TO 12/31/2021
Basic Audit
Pickerington Community Improvement Corporation
1/1/2020 TO 12/31/2021
Basic Audit
Fairfield County Park District
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
FranklinOhio Housing Finance Agency
7/1/2021 TO 6/30/2022
Financial AuditIPA
Scioto Peninsula New Community Authority
8/10/2020 TO 12/31/2021
Agreed Upon Procedures
Grandview Crossing Community Authority
1/1/2020 TO 12/31/2021
Financial Audit
Treasurer of State Lease Revenue Bonds
7/1/2021 TO 6/30/2022
Financial AuditIPA
Village of Marble Cliff
1/1/2020 TO 12/31/2021
Financial AuditIPA
Ohio Expositions Commission
Cash Collections, Fair Ticketing, and Vendor Contracting
7/1/2021 TO 6/30/2022
Agreed Upon Procedures
Reynoldsburg City School District
School Employees Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
SERS Examination
Reynoldsburg City School District
State Teachers Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
STRS Examination
Gahanna-Jefferson Public School District
School Employees Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
SERS Examination
Gahanna-Jefferson Public School District
State Teachers Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
STRS Examination
Ohio Bureau of Workers Compensation
7/1/2021 TO 6/30/2022
Financial AuditIPA
Ohio Police and Fire Pension Fund
GASB 68 Pension Schedules and GASB 75 OPEB Schedules
1/1/2021 TO 12/31/2021
Retirement System Schedules
Plain Township
1/1/2019 TO 12/31/2020
Financial Audit
Canal Winchester Industry and Commerce Corporation
1/1/2020 TO 12/31/2021
Basic Audit
FultonSwanton Local School District
School Employees Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
SERS Examination
Swanton Local School District
State Teachers Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
STRS Examination
GeaugaGeauga County
1/1/2020 TO 12/31/2020
Financial Audit
Geauga County Public Library
1/1/2020 TO 12/31/2021
Financial Audit
City of Chardon
1/1/2021 TO 12/31/2021
Financial Audit
Berkshire Local School District
State Teachers Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
STRS Examination
Berkshire Local School District
School Employees Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
SERS Examination
GreeneBeavercreek Township
1/1/2020 TO 12/31/2021
Financial AuditIPA
GuernseyMadison Township
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Jackson Township
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
HamiltonCity of Forest Park
1/1/2021 TO 12/31/2021
Financial AuditIPA
Cincinnati State Technical and Community College
7/1/2021 TO 6/30/2022
Financial AuditIPA
Cincinnati State Technical and Community College Foundation
7/1/2021 TO 6/30/2022
Financial AuditIPA
HancockMcComb Public Library
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
HardinVillage of Mount Victory
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
HenryHenry County Combined General Health District
1/1/2020 TO 12/31/2021
Financial Audit
HighlandHighland County North Joint Fire and Ambulance District
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Dodson Township
1/1/2020 TO 12/31/2021
Basic Audit
Lynchburg Area Joint Fire and Ambulance District
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Barnes Joint Township Cemetery
1/1/2020 TO 12/31/2021
Basic Audit
Jackson Township
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Highland County Agricultural Society
12/1/2019 TO 11/30/2021
Agreed Upon Procedures
Greenfield Exempted Village School District
School Employees Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
SERS Examination
Greenfield Exempted Village School District
State Teachers Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
STRS Examination
Whiteoak Township
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
HuronVillage of North Fairfield
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
JeffersonCity of Toronto
1/1/2021 TO 12/31/2021
Financial Audit
KnoxVillage of Martinsburg
1/1/2020 TO 12/31/2021
Basic Audit
LakeLake County Soil and Water Conservation District
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
LawrenceLawrence County Convention and Visitors Bureau
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
LickingMcKean Township
1/1/2020 TO 12/31/2021
Financial AuditIPA
Southwest Licking Community Water and Sewer District
1/1/2020 TO 12/31/2021
Financial AuditIPA
LoganRushcreek Township
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Village of West Mansfield
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Village of Rushsylvania
1/1/2020 TO 12/31/2021
Financial Audit
Logan County Metropolitan Housing Authority
1/1/2021 TO 12/31/2021
Financial AuditIPA
Benjamin Logan Local School District
State Teachers Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
STRS Examination
Benjamin Logan Local School District
School Employees Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
SERS Examination
LorainOberlin City School District
State Teachers Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
STRS Examination
Herrick Memorial Public Library
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
City of Elyria
1/1/2021 TO 12/31/2021
Financial AuditIPA
Huntington Township
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Avon Lake City School District
School Employees Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
SERS Examination
Oberlin City School District
School Employees Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
SERS Examination
LucasSpencer Township
1/1/2020 TO 12/31/2021
Financial Audit
Glass City Academy
State Teachers Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
STRS Examination
Glass City Academy
School Employees Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
SERS Examination
Ohio Digital Learning School
State Teachers Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
STRS Examination
Ohio Digital Learning School
School Employees Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
SERS Examination
Professional Dental Alliance, LLC dba Corner Dental Maumee
Professional Dental Alliance, LLC dba Corner Dental Maumee
1/1/2019 TO 12/31/2020
Compliance ExaminationMED
Monclova-Maumee-Toledo Joint Economic Development Zone
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
University of Toledo Foundation
7/1/2021 TO 6/30/2022
Financial AuditIPA
Patrick Henry Local School District
School Employees Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
SERS Examination
Patrick Henry Local School District
State Teachers Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
STRS Examination
Washington Local School District
State Teachers Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
STRS Examination
Washington Local School District
School Employees Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
SERS Examination
MadisonOak Run Township
1/1/2020 TO 12/31/2021
Basic Audit
MahoningWestern Reserve Transit Authority
1/1/2021 TO 12/31/2021
Financial AuditIPA
Austintown-Boardman-Mahoning County Joint Communications District
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
MarionMetropolitan Educational Technology Association
School Employees Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
SERS Examination
Metropolitan Educational Technology Association
State Teachers Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
STRS Examination
Marion Public Library
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
MedinaMedina County Board of Developmental Disabilities
Medina County Board of Developmental Disabilities
1/1/2020 TO 12/31/2020
Agreed Upon ProceduresMED
MeigsOlive Township
1/1/2020 TO 12/31/2021
Financial AuditIPA
MiamiEdison State Community College
7/1/2021 TO 6/30/2022
Financial AuditIPA
Bethel Township
1/1/2020 TO 12/31/2021
Financial AuditIPA
The Edison Foundation, Inc.
7/1/2021 TO 6/30/2022
Financial AuditIPA
Covington Exempted Village School District
School Employees Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
SERS Examination
Covington Exempted Village School District
State Teachers Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
STRS Examination
Miami East Local School District
State Teachers Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
STRS Examination
MontgomeryCity of Riverside
1/1/2021 TO 12/31/2021
Financial AuditIPA
Miami Township - City of Dayton Joint Economic Development District
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Miami Crossing Joint Economic Development District
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
MorganYork Township
1/1/2020 TO 12/31/2021
Basic Audit
MorrowBloomfield District Cemetery
1/1/2020 TO 12/31/2021
Basic Audit
MuskingumPerry Township
1/1/2020 TO 12/31/2021
Agreed Upon ProceduresFFR
Zanesville Muskingum County General Health District
1/1/2021 TO 12/31/2021
Financial Audit
NobleVillage of Caldwell
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Noble County Health Department
1/1/2021 TO 12/31/2021
Financial AuditIPA
OttawaVillage of Put-in-Bay
1/1/2021 TO 12/31/2021
Financial Audit
PickawayPickaway Township
1/1/2020 TO 12/31/2021
Financial AuditIPA
FFR
Ross Pickaway Highland Fayette Joint Solid Waste Management District
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
PortageKent State University Foundation
7/1/2021 TO 6/30/2022
Financial AuditIPA
PrebleVillage of Verona
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Preble County Metropolitan Housing Authority
4/1/2021 TO 3/31/2022
Financial AuditIPA
PutnamPutnam County Airport Authority
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Village of Leipsic
1/1/2020 TO 12/31/2021
Financial Audit
Village of Pandora
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Riley Township
1/1/2020 TO 12/31/2021
Financial Audit
RichlandLucas Local School District
7/1/2019 TO 6/30/2021
Financial Audit
Madison Local School District
School Employees Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
SERS Examination
Madison Local School District
State Teachers Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
STRS Examination
RossSouthern Ohio Council of Governments
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Paint Valley Alcohol, Drug Addiction and Mental Health Services Board
1/1/2021 TO 12/31/2021
Financial AuditIPA
SanduskyCity of Clyde
1/1/2021 TO 12/31/2021
Financial AuditIPA
Gibsonburg Exempted Village School District
State Teachers Retirement System of Ohio Census Data Examination
7/1/2021 TO 6/30/2022
STRS Examination
Gibsonburg Exempted Village School District
School Employees Retirement System of Ohio Census Data Examination
7/1/2021 TO 6/30/2022
SERS Examination
Village of Gibsonburg
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
SciotoPortsmouth Area Convention and Visitors Bureau
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Shawnee State University
7/1/2021 TO 6/30/2022
Financial AuditIPA
Valley Local School District
School Employees Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
SERS Examination
Valley Local School District
State Teachers Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
STRS Examination
SenecaBig Spring Township
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
City of Fostoria
1/1/2021 TO 12/31/2021
Financial AuditIPA
StarkPerry Township
1/1/2020 TO 12/31/2021
Financial Audit
SummitVillage of Peninsula
1/1/2020 TO 12/31/2021
Financial AuditIPA
Metro Regional Transit Authority
1/1/2021 TO 12/31/2021
Financial Audit
Manchester Local School District
7/1/2019 TO 6/30/2021
Financial Audit
Springfield Local School District
7/1/2020 TO 6/30/2021
Financial Audit
TrumbullWestern Reserve Port Authority
1/1/2021 TO 12/31/2021
Financial AuditIPA
Community Improvement Corporation of Warren and Trumbull County
1/1/2020 TO 12/31/2021
Basic Audit
TuscarawasCity of Uhrichsville
1/1/2020 TO 12/31/2021
Financial AuditIPA
Gnadenhutten Clay Union Cemetery
1/1/2020 TO 12/31/2021
Basic Audit
UnionUnion County Transportation Improvement District
4/21/2020 TO 12/31/2021
Basic Audit
Richwood Independent Agricultural Society
12/1/2019 TO 11/30/2021
Agreed Upon Procedures
Allen Township
1/1/2020 TO 12/31/2021
Financial AuditIPA
VintonRichland Township
1/1/2020 TO 12/31/2021
Agreed Upon ProceduresFFR
WarrenLebanon Public Library
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Franklin City School District
5/9/2022 TO 11/9/2022
Performance Audit
WashingtonCity of Marietta
Real Estate Assessment Center (REAC) Financial Assessment Submission Agreed-Upon Procedures
1/1/2021 TO 12/31/2021
Agreed Upon Procedures
Belpre Township
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Washington County Public Library
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
WayneMilton Township
1/1/2020 TO 12/31/2021
Financial AuditIPA
WilliamsNorth Central Local School District
School Employees Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
SERS Examination
North Central Local School District
State Teachers Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
STRS Examination
Northwest Ohio Juvenile Detention, Training & Rehabilitation District
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Superior Township
1/1/2020 TO 12/31/2021
Financial Audit
WoodWood County Landfill
Financial Assurance Certification
1/1/2021 TO 12/31/2021
Agreed Upon Procedures
Owens State Community College
7/1/2021 TO 6/30/2022
Financial AuditIPA
Grand Rapids Township
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Liberty Township
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Wood County Regional Airport Authority
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Wood County Family and Children First Council
1/1/2020 TO 12/31/2021
Financial Audit
Plain Township
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Lake Local School District
State Teachers Retirement System Census Data Examination
7/1/2021 TO 6/30/2022
STRS Examination
Owens State Community College Foundation
7/1/2021 TO 6/30/2022
Financial AuditIPA
Milton Township
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Rossford Convention and Visitors Bureau
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
Village of Millbury
1/1/2020 TO 12/31/2021
Financial Audit