header

Press Release Ohio Auditor of State

Audit Advisory for Thursday, November 09, 2023

For Immediate Release

Wednesday, November 8, 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 Thursday, November 09, 2023.

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

CountyAudit Entity and PeriodReport Type
AdamsGreen Township
1/1/2021 TO 12/31/2022
Agreed Upon Procedures
Manchester Township
1/1/2021 TO 12/31/2022
Agreed Upon Procedures
AthensAthens Metropolitan Housing Authority
1/1/2021 TO 12/31/2021
Financial Audit
AuglaizeAuglaize County Public District Library
1/1/2021 TO 12/31/2022
Financial Audit
BelmontBelmont County Agricultural Society
12/1/2020 TO 11/30/2022
Financial Audit
ButlerMiami University
State Teachers Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
STRS Examination
ClarkSpringfield-Beckley Municipal Airport Joint Economic Development District
1/1/2021 TO 12/31/2022
Financial Audit
Harmony Township
1/1/2021 TO 12/31/2022
Financial Audit
Clark County Convention Facilities Authority
1/1/2021 TO 12/31/2022
Financial AuditFFR
ClermontCommunity Improvement Corporation of Southern Clermont
1/1/2021 TO 12/31/2022
Basic Audit
Clermont County Educational Service Center
State Teachers Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
STRS Examination
Clermont County Educational Service Center
School Employees Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
SERS Examination
ClintonClinton Metropolitan Housing Authority
1/1/2021 TO 12/31/2021
Financial Audit
ColumbianaColumbiana County Airport Authority
1/1/2021 TO 12/31/2022
Agreed Upon Procedures
CoshoctonCoshocton County Regional Airport Authority
1/1/2022 TO 12/31/2022
Audited as Part of Primary Government
Coshocton County
1/1/2022 TO 12/31/2022
Financial Audit
Coshocton County Land Reutilization Corporation
1/1/2022 TO 12/31/2022
Audited as Part of Primary Government
CrawfordBucyrus City School District
School Employees Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
SERS Examination
Bucyrus City School District
State Teachers Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
STRS Examination
CuyahogaEuclid Public Library
1/1/2021 TO 12/31/2022
Financial Audit
Solon City School District
School Employees Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
SERS Examination
Solon City School District
State Teachers Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
STRS Examination
Newburgh Heights Community Improvement Corporation
1/1/2021 TO 12/31/2022
Financial Audit
Gateway Economic Development Corporation of Greater Cleveland
1/1/2022 TO 12/31/2022
Financial Audit
Cuyahoga Heights Local School District
7/1/2021 TO 6/30/2022
Financial Audit
South Euclid-Lyndhurst City School District
School Employees Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
SERS Examination
South Euclid-Lyndhurst City School District
State Teachers Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
STRS Examination
City of Broadview Heights
1/1/2022 TO 12/31/2022
Financial Audit
Strongsville Community Improvement Corporation
1/1/2021 TO 12/31/2022
Basic Audit
DarkeDarke County General Health District
1/1/2021 TO 12/31/2022
Financial Audit
Village of Wayne Lakes
1/1/2021 TO 12/31/2022
Agreed Upon Procedures
Darke County Community Improvement Corporation
1/1/2021 TO 12/31/2022
Financial Audit
DefianceAyersville Local School District
State Teachers Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
STRS Examination
Ayersville Local School District
School Employees Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
SERS Examination
DelawareDelaware County Board of Developmental Disabilities
1/1/2021 TO 12/31/2021
Agreed Upon ProceduresMED
ErieMargaretta Local School District
School Employees Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
SERS Examination
Margaretta Local School District
State Teachers Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
STRS Examination
FairfieldLancaster City School District
State Teachers Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
STRS Examination
Lancaster City School District
School Employees Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
SERS Examination
FayetteFayette County General Health District
1/1/2022 TO 12/31/2022
Financial Audit
FranklinPrairie Township Community Improvement Corporation
1/1/2021 TO 12/31/2022
Basic Audit
Prairie Township Joint Economic Development District
1/1/2021 TO 12/31/2022
Basic Audit
Educational Service Center Council of Governments
State Teachers Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
STRS Examination
Educational Service Center Council of Governments
School Employees Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
SERS Examination
Urbancrest Community Improvement Corporation
1/1/2021 TO 12/31/2022
Basic Audit
Access Ohio LLC
7/1/2018 TO 6/30/2021
Compliance ExaminationMED
Westerville Industry and Commerce Corporation
1/1/2021 TO 12/31/2022
Basic Audit
Alliance for High Quality Education
7/1/2021 TO 6/30/2023
Basic Audit
Westwood Preparatory Academy
State Teachers Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
STRS Examination
FultonFulton Township
1/1/2021 TO 12/31/2022
Agreed Upon Procedures
York Township
1/1/2021 TO 12/31/2022
Financial Audit
GalliaGallipolis City School District
State Teachers Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
STRS Examination
Gallipolis City School District
School Employees Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
SERS Examination
Community Improvement Corporation of Gallia County
1/1/2021 TO 12/31/2022
Basic Audit
Gallia County Transportation Improvement District
1/1/2021 TO 12/31/2022
Basic Audit
GeaugaChardon Local School District
School Employees Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
SERS Examination
Chardon Local School District
State Teachers Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
STRS Examination
GuernseyRolling Hills Local School District
School Employees Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
SERS Examination
Rolling Hills Local School District
State Teachers Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
STRS Examination
Westland Township
1/1/2021 TO 12/31/2022
Agreed Upon Procedures
Wills Township
1/1/2021 TO 12/31/2022
Agreed Upon Procedures
Knox Township
1/1/2021 TO 12/31/2022
Financial Audit
HamiltonDohn Community High School
School Employees Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
SERS Examination
Dohn Community High School
State Teachers Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
STRS Examination
Loveland City School District
School Employees Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
SERS Examination
Loveland City School District
State Teachers Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
STRS Examination
HancockLiberty Township
1/1/2021 TO 12/31/2022
Agreed Upon Procedures
Village of Vanlue
1/1/2021 TO 12/31/2022
Financial Audit
Eagle Township
1/1/2021 TO 12/31/2022
Financial Audit
Biglick Township
1/1/2021 TO 12/31/2022
Agreed Upon Procedures
Hancock County Educational Service Center
School Employees Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
SERS Examination
Hancock County Educational Service Center
State Teachers Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
STRS Examination
HardinCity of Kenton
1/1/2022 TO 12/31/2022
Financial Audit
Ada-Liberty Joint Ambulance District
1/1/2021 TO 12/31/2022
Financial Audit
HenryCommunity Improvement Corporation of Henry County
1/1/2021 TO 12/31/2022
Financial Audit
Freedom Township
1/1/2021 TO 12/31/2022
Financial Audit
Napoleon Township
1/1/2021 TO 12/31/2022
Financial Audit
Henry County Regional Airport Authority
1/1/2021 TO 12/31/2022
Agreed Upon Procedures
HighlandHillsboro Community Improvement Corporation
2/2/2021 TO 12/31/2022
Basic Audit
Hillsboro City School District
School Employees Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
SERS Examination
Hillsboro City School District
State Teachers Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
STRS Examination
HolmesWest Holmes Local School District
School Employees Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
SERS Examination
West Holmes Local School District
State Teachers Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
STRS Examination
HuronWestern Reserve Local School District
State Teachers Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
STRS Examination
JeffersonSalem Township
1/1/2021 TO 12/31/2022
Financial Audit
LakeCity of Kirtland
1/1/2022 TO 12/31/2022
Financial Audit
Perry Area Joint Recreation Board
1/1/2021 TO 12/31/2022
Agreed Upon Procedures
Village of Waite Hill
1/1/2021 TO 12/31/2022
Agreed Upon Procedures
LawrenceVillage of Coal Grove
1/1/2021 TO 12/31/2022
Financial Audit
Rome Township
1/1/2021 TO 12/31/2022
Agreed Upon Procedures
Symmes Township
1/1/2021 TO 12/31/2022
Financial Audit
LickingAlexandria Public Library
1/1/2021 TO 12/31/2022
Financial Audit
Johnstown Community Improvement Corporation
1/1/2021 TO 12/31/2022
Basic Audit
Homer Public Library
1/1/2021 TO 12/31/2022
Basic Audit
Etna-Reynoldsburg Joint Economic Development District-3
1/1/2021 TO 12/31/2022
Basic Audit
Etna-Reynoldsburg Joint Economic Development District- 4
1/1/2021 TO 12/31/2022
Basic Audit
LorainLorain County Economic and Industrial Development Corporation
1/1/2021 TO 12/31/2022
Basic Audit
Columbia Township
1/1/2020 TO 12/31/2021
Financial Audit
Wellington Union Cemetery
1/1/2020 TO 12/31/2021
Basic Audit
Elyria Community Improvement Corporation
7/1/2020 TO 6/30/2022
Basic Audit
City of Sheffield Lake
1/1/2022 TO 12/31/2022
Financial Audit
Lorain County General Health District
1/1/2022 TO 12/31/2022
Financial Audit
North Coast Regional Council of Park Districts
1/1/2022 TO 12/31/2022
Financial Audit
Village of Wellington
1/1/2021 TO 12/31/2022
Financial Audit
LucasWestern Toledo Preparatory Academy
State Teachers Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
STRS Examination
Western Toledo Preparatory Academy
School Employees Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
SERS Examination
Toledo Area Regional Transit Authority
National Transit Database (NTD) Financial Data Annual Agreed-Upon Procedures
1/1/2022 TO 12/31/2022
Agreed Upon Procedures
Lucas County Board of Developmental Disabilities
1/1/2021 TO 12/31/2021
Agreed Upon ProceduresMED
Lucas Soil and Water Conservation District
1/1/2021 TO 12/31/2022
Financial Audit
Swanton Township
1/1/2021 TO 12/31/2022
Agreed Upon Procedures
Springfield Township
1/1/2021 TO 12/31/2022
Financial Audit
MahoningWestern Reserve Joint Fire District
1/1/2021 TO 12/31/2022
Financial Audit
MedinaHinckley Township
1/1/2021 TO 12/31/2022
Agreed Upon Procedures
Medina City Development Corporation
1/1/2021 TO 12/31/2022
Basic Audit
MeigsMeigs Local School District
School Employees Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
SERS Examination
Meigs Local School District
State Teachers Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
STRS Examination
Meigs Metropolitan Housing Authority
10/1/2021 TO 9/30/2022
Financial Audit
MiamiCommunity Improvement Corporation of Bradford
1/1/2021 TO 7/20/2023
Basic Audit
MonroeMonroe County Community Improvement Corporation
1/1/2021 TO 9/9/2022
Basic Audit
MontgomeryDixie Chiropractic, Inc.
1/1/2019 TO 12/31/2021
Compliance ExaminationMED
Trotwood Preparatory and Fitness Academy
School Employees Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
SERS Examination
Trotwood Preparatory and Fitness Academy
State Teachers Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
STRS Examination
Montgomery Preparatory Academy
State Teachers Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
STRS Examination
Montgomery Preparatory Academy
School Employees Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
SERS Examination
Centerville City School District
School Employees Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
SERS Examination
Centerville City School District
State Teachers Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
STRS Examination
MorganVillage of Malta
1/1/2021 TO 12/31/2022
Agreed Upon Procedures
MuskingumVillage of South Zanesville
1/1/2021 TO 12/31/2022
Agreed Upon Procedures
NobleCaldwell Public Library
1/1/2021 TO 12/31/2022
Financial Audit
Stock Township
1/1/2021 TO 12/31/2022
Basic Audit
Beaver Township
1/1/2021 TO 12/31/2022
Agreed Upon Procedures
OttawaVillage of Marblehead
1/1/2021 TO 12/31/2022
Agreed Upon Procedures
Out of StateOhio Municipal Joint Self Insurance Pool
4/1/2022 TO 3/31/2023
Financial AuditIPA
PerryArea 14 Workforce Development Board
1/1/2022 TO 12/31/2022
Financial Audit
PickawayPickaway County Park District
1/1/2021 TO 12/31/2022
Agreed Upon Procedures
PutnamPutnam County District Board of Health
1/1/2021 TO 12/31/2022
Financial Audit
Village of Ottoville
1/1/2021 TO 12/31/2022
Financial Audit
RichlandSandusky Township
1/1/2021 TO 12/31/2022
Financial Audit
Destination Mansfield-Richland County
1/1/2021 TO 12/31/2022
Financial Audit
RossRoss-Pike Educational Service District
School Employees Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
SERS Examination
Ross-Pike Educational Service District
State Teachers Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
STRS Examination
SanduskyFremont City School District
7/1/2021 TO 6/30/2022
Financial Audit
SciotoScioto County Family and Children First Council
1/1/2021 TO 12/31/2022
Financial Audit
Genesis Respiratory Services, Inc.
1/1/2019 TO 12/31/2021
Compliance ExaminationMED
Wheelersburg Local School District
School Employees Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
SERS Examination
Wheelersburg Local School District
State Teachers Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
STRS Examination
StarkSugar Creek Township
1/1/2021 TO 12/31/2022
Financial Audit
SummitSummit County Board of Developmental Disabilities
1/1/2021 TO 12/31/2021
Agreed Upon ProceduresMED
TrumbullTrumbull County Soil and Water Conservation District
1/1/2021 TO 12/31/2022
Agreed Upon Procedures
TuscarawasFranklin Township
1/1/2019 TO 12/31/2021
Financial AuditFFR
Lawrence Township Community Improvement Corporation
1/1/2021 TO 12/31/2022
Basic Audit
Buckeye Joint Vocational School District
School Employees Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
SERS Examination
Buckeye Joint Vocational School District
State Teachers Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
STRS Examination
UnionUnion County Board of Developmental Disabilities
1/1/2021 TO 12/31/2021
Agreed Upon ProceduresMED
VintonVinton County Convention and Visitors Bureau
1/1/2021 TO 12/31/2022
Basic Audit
WarrenWarren County Educational Service Center
State Teachers Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
STRS Examination
Warren County Educational Service Center
School Employees Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
SERS Examination
Franklin Public Library
1/1/2021 TO 12/31/2022
Agreed Upon Procedures
WashingtonLowell-Adams Joint Fire District
1/1/2021 TO 12/31/2022
Basic Audit
WayneCommunity Improvement Corporation of Rittman
1/1/2021 TO 12/31/2022
Basic Audit
WilliamsCenter Township
1/1/2021 TO 12/31/2022
Agreed Upon Procedures
WoodVillage of Custar
1/1/2021 TO 12/31/2022
Agreed Upon Procedures
Bowling Green Chamber of Commerce DBA Visit BG Ohio
1/1/2021 TO 12/31/2022
Basic Audit
Wood County Soil and Water Conservation District
1/1/2021 TO 12/31/2022
Agreed Upon Procedures
Wood County Transportation Improvement District
1/1/2021 TO 12/31/2022
Basic Audit
Village of Bairdstown
1/1/2021 TO 12/31/2022
Basic Audit
Eastwood Local School District
State Teachers Retirement System Census Data Examination
7/1/2022 TO 6/30/2023
STRS Examination