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Press Release Ohio Auditor of State

Audit Advisory for Tuesday, March 21, 2023

For Immediate Release

Monday, March 20, 2023

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 Tuesday, March 21, 2023.

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

CountyAudit Entity and PeriodReport Type
AllenDelphos City School District
7/1/2021 TO 6/30/2022
Financial Audit
AshlandHillsdale Local School District
7/1/2021 TO 6/30/2022
Financial Audit
AshtabulaGeneva Park Commission
1/1/2021 TO 12/31/2022
Agreed Upon Procedures
ClarkTecumseh Local School District
7/1/2021 TO 6/30/2022
Financial AuditIPA
Clark County Educational Service Center
7/1/2020 TO 6/30/2022
Financial AuditIPA
ClermontClermont Metropolitan Housing Authority
10/1/2020 TO 9/30/2021
Financial Audit
CuyahogaCommunity Improvement Corporation of Lakewood, Ohio
1/1/2021 TO 12/31/2022
Basic Audit
Cuyahoga Heights Local School District
7/1/2019 TO 6/30/2020
Financial Audit
North Olmsted City School District
7/1/2021 TO 6/30/2022
Financial Audit
Cleveland Arts and Social Sciences Academy
7/1/2021 TO 6/30/2022
Financial AuditIPA
Richmond Heights Local School District
7/1/2021 TO 6/30/2022
Financial AuditIPA
ErieErie County Metropolitan Housing Authority
Real Estate Assessment Center (REAC) Financial Assessment Submission Agreed-Upon Procedures
7/1/2021 TO 6/30/2022
Agreed Upon Procedures
FairfieldBloom-Carroll Local School District
7/1/2021 TO 6/30/2022
Financial Audit
FranklinColumbus Humanities Arts and Technology Academy
7/1/2021 TO 6/30/2022
Financial AuditIPA
State Teachers Retirement System of Ohio
GASB 68 Pension Schedules and GASB 75 OPEB Schedules
7/1/2021 TO 6/30/2022
Retirement System Schedules
Cornerstone Academy
7/1/2021 TO 6/30/2022
Financial AuditIPA
Performance Academy Eastland
7/1/2021 TO 6/30/2022
Financial AuditIPA
Focus Learning Academy of Northern Columbus
7/1/2021 TO 6/30/2022
Financial AuditIPA
GuernseyEast Guernsey Local School District
7/1/2021 TO 6/30/2022
Financial AuditIPA
HamiltonHamilton County Educational Service Center
7/1/2021 TO 6/30/2022
Financial AuditIPA
FFR
HancockCory-Rawson Local School District
7/1/2020 TO 6/30/2022
Financial AuditIPA
HenryConsortium of Northwest Ohio
7/1/2021 TO 6/30/2022
Financial AuditIPA
JeffersonSteubenville City School District
7/1/2021 TO 6/30/2022
Financial Audit
Village of Mingo Junction
Ohio Police and Fire Pension Fund Census Data Examination
1/1/2021 TO 12/31/2021
OP&F Examination
Jefferson County Educational Service Center
7/1/2020 TO 6/30/2022
Financial AuditIPA
LawrenceDawson-Bryant Local School District
7/1/2021 TO 6/30/2022
Financial Audit
LorainOberlin City School District
7/1/2021 TO 6/30/2022
Financial AuditIPA
Sheffield-Sheffield Lake City School District
7/1/2021 TO 6/30/2022
Financial Audit
City of Oberlin
Ohio Police and Fire Pension Fund Census Data Examination
1/1/2021 TO 12/31/2021
OP&F Examination
LucasCity of Sylvania
Ohio Police and Fire Pension Fund Census Data Examination
1/1/2021 TO 12/31/2021
OP&F Examination
MahoningYoungstown State University - National Collegiate Athletics Association
Agreed upon procedures
7/1/2021 TO 6/30/2022
Agreed Upon Procedures
MarionMarion Metropolitan Housing Authority
7/1/2021 TO 6/30/2022
Financial AuditIPA
MeigsMeigs County
1/1/2021 TO 12/31/2021
Financial Audit
MonroeFranklin Township
1/1/2020 TO 12/31/2021
Agreed Upon ProceduresFFR
Switzerland of Ohio Local School District
7/1/2021 TO 6/30/2022
Financial AuditIPA
MontgomeryCity of Clayton
Ohio Public Employees Retirement System Census Data Examination
1/1/2022 TO 12/31/2022
OPERS Examination
Trotwood Preparatory and Fitness Academy
7/1/2021 TO 6/30/2022
Financial AuditIPA
MuskingumMid-East Career and Technology Centers
7/1/2021 TO 6/30/2022
Financial Audit
PauldingPaulding Exempted Village School District
7/1/2021 TO 6/30/2022
Financial Audit
Antwerp Local School District
7/1/2021 TO 6/30/2022
Financial Audit
PrebleTri-County North Local School District
7/1/2021 TO 6/30/2022
Financial Audit
RossCity of Chillicothe
Ohio Police and Fire Pension Fund Census Data Examination
1/1/2021 TO 12/31/2021
OP&F Examination
SciotoPortsmouth Metropolitan Housing Authority
Real Estate Assessment Center (REAC) Financial Assessment Submission Agreed-Upon Procedures
7/1/2021 TO 6/30/2022
Agreed Upon Procedures
StarkNorth Canton City School District
7/1/2021 TO 6/30/2022
Financial Audit
Canton Local School District
7/1/2021 TO 6/30/2022
Financial Audit
Stark State College
7/1/2021 TO 6/30/2022
Financial AuditIPA
SummitCity of Stow
Ohio Police and Fire Pension Fund Census Data Examination
1/1/2021 TO 12/31/2021
OP&F Examination
TrumbullNiles Preparatory Academy
7/1/2021 TO 6/30/2022
Financial Audit
Brookfield Local School District
7/1/2021 TO 6/30/2022
Financial AuditIPA
TuscarawasVillage of Sugarcreek
1/1/2020 TO 12/31/2021
Agreed Upon Procedures
UnionNorth Union Local School District
7/1/2021 TO 6/30/2022
Financial Audit
Van WertVan Wert County Regional Airport Authority
1/1/2020 TO 12/31/2021
Agreed Upon ProceduresFFR
WarrenKings Local School District
7/1/2021 TO 6/30/2022
Financial AuditIPA
WayneDalton Local School District
7/1/2021 TO 6/30/2022
Financial Audit
WoodVillage of Risingsun
Special Audit
11/1/2017 TO 6/30/2019
Special AuditFFR
Wood County Educational Service Center
7/1/2021 TO 6/30/2022
Financial Audit