Press Release • Ohio Auditor of State
Audit Advisory for Tuesday, December 31, 2024
For Immediate Release
Monday, December 30, 2024
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, December 31, 2024.
FFR = FINDINGS FOR RECOVERY IPA = INDEPENDENT PUBLIC ACCOUNTANT MED = MEDICAID PROGRAM INTEGRITY
| County | Audit Entity and Period | Report Type | |
|---|---|---|---|
| Allen | Johnny Appleseed Metropolitan Park District 1/1/2022 TO 12/31/2023 | Financial Audit | |
| Ashtabula | Ashtabula County Technical and Career Center 7/1/2023 TO 6/30/2024 | Financial Audit | |
| Ashtabula County 1/1/2022 TO 12/31/2022 | Financial Audit | ||
| Ashtabula County Port Authority 1/1/2023 TO 12/31/2023 | Financial Audit | ||
| Pymatuning Valley Local School District 7/1/2023 TO 6/30/2024 | Financial Audit | ||
| Auglaize | Auglaize County Educational Academy 7/1/2022 TO 6/30/2024 | Financial Audit | IPA |
| Auglaize County Educational Service Center 7/1/2023 TO 6/30/2024 | Financial Audit | IPA | |
| Belmont | Village of Bridgeport 1/1/2022 TO 12/31/2023 | Financial Audit | |
| Butler | City of Middletown 1/1/2023 TO 12/31/2023 | Financial Audit | IPA |
| Middletown City Health District 1/1/2023 TO 12/31/2023 | Audited as Part of Primary Government | IPA | |
| Coshocton | Crawford Township 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | |
| Cuyahoga | Constellation Schools: Stockyard Community Middle 7/1/2023 TO 6/30/2024 | Financial Audit | IPA |
| Walton Hills Community Improvement Corporation 1/1/2022 TO 12/31/2023 | Basic Audit | ||
| Defiance | Richland Township 1/1/2022 TO 12/31/2023 | Financial Audit | FFR |
| Erie | Bay Area Council of Governments 7/1/2022 TO 6/30/2024 | Agreed Upon Procedures | |
| Fairfield | Lancaster City School District 7/1/2023 TO 6/30/2024 | Financial Audit | |
| Franklin | Basecamp Recovery, LLC 7/31/2020 TO 12/31/2022 | Compliance Examination | MED |
| Ohio Police and Fire Pension Fund GASB 68 Pension Schedules and GASB 75 OPEB Schedules 1/1/2023 TO 12/31/2023 | Retirement System Schedules | ||
| Fulton | Village of Lyons 1/1/2022 TO 12/31/2023 | Financial Audit | |
| Geauga | West Geauga Local School District 7/1/2023 TO 6/30/2024 | Financial Audit | |
| Greene | Greene County Metropolitan Housing Authority REAL ESTATE ASSESSMENT CENTER (REAC) FINANCIAL ASSESSMENT SUBMISSION AGREED-UPON PROCEDURES 4/1/2023 TO 3/31/2024 | Agreed Upon Procedures | |
| Greene County Metropolitan Housing Authority 4/1/2023 TO 3/31/2024 | Financial Audit | ||
| Guernsey | Monroe Township 1/1/2022 TO 12/31/2023 | Basic Audit | |
| Hamilton | Village of Arlington Heights 1/1/2022 TO 12/31/2023 | Agreed Upon Procedures | |
| Center for Collaborative Solutions 7/1/2023 TO 6/30/2024 | Financial Audit | IPA | |
| Village of Amberley 1/1/2022 TO 12/31/2023 | Financial Audit | IPA | |
| Hardin | Hardin County 1/1/2023 TO 12/31/2023 | Financial Audit | |
| Huron | Western Reserve Local School District 7/1/2023 TO 6/30/2024 | Financial Audit | IPA |
| Jefferson | Jefferson County Agricultural Society 12/1/2020 TO 11/30/2022 | Financial Audit | |
| Knox | Knox County Park District 1/1/2022 TO 12/31/2023 | Financial Audit | |
| Lake | Perry Local School District 7/1/2023 TO 6/30/2024 | Financial Audit | |
| City of Eastlake 1/1/2023 TO 12/31/2023 | Financial Audit | ||
| Fairport Harbor Public Library 1/1/2022 TO 12/31/2023 | Agreed Upon Procedures | ||
| Licking | Heath City School District 7/1/2023 TO 6/30/2024 | Financial Audit | |
| Lorain | Constellation Schools: Lorain Community Elementary 7/1/2023 TO 6/30/2024 | Financial Audit | IPA |
| Constellation Schools: Lorain Community Middle 7/1/2023 TO 6/30/2024 | Financial Audit | IPA | |
| Mahoning | ABC Water and Storm Water District 1/1/2022 TO 12/31/2023 | Agreed Upon Procedures | |
| Austintown-Boardman-Mahoning County Joint Communications District 1/1/2022 TO 12/31/2023 | Agreed Upon Procedures | ||
| Monroe | Village of Clarington 1/1/2022 TO 12/31/2023 | Financial Audit | IPA |
| Monroe County Park District 1/1/2022 TO 12/31/2023 | Agreed Upon Procedures | ||
| Montgomery | Mound Development Corporation 1/1/2023 TO 12/31/2023 | Financial Audit | |
| Morrow | Iberia Joint Fire District 1/1/2022 TO 12/31/2023 | Agreed Upon Procedures | |
| Ottawa | Danbury Local School District 7/1/2023 TO 6/30/2024 | Financial Audit | IPA |
| Putnam | Greensburg Township 1/1/2022 TO 12/31/2023 | Financial Audit | IPA |
| Putnam County Community Improvement Corporation 1/1/2022 TO 12/31/2023 | Financial Audit | ||
| Shelby | Village of Port Jefferson 1/1/2022 TO 12/31/2023 | Basic Audit | |
| Stark | Jackson-Canton Joint Economic District 19-001 (TSG) 1/1/2022 TO 12/31/2023 | Basic Audit | |
| Jackson-Canton Joint Economic Development District 19-002 1/1/2022 TO 12/31/2023 | Basic Audit | ||
| Summit | LLA Therapy, LLC 1/1/2021 TO 12/31/2022 | Compliance Examination | MED |
| Trumbull | Southington Water District 1/1/2022 TO 12/31/2023 | Basic Audit | |
| Van Wert | Van Wert County Regional Airport Authority 1/1/2022 TO 12/31/2023 | Financial Audit | |
| Vinton | Jackson Township 1/1/2022 TO 12/31/2023 | Financial Audit | |
| Warren | Warren County Career Center 7/1/2023 TO 6/30/2024 | Financial Audit | |
| Wayne | Rittman Academy 7/1/2023 TO 6/30/2024 | Financial Audit | |
| Wood | Center Township 1/1/2022 TO 12/31/2023 | Financial Audit | |
| Fort Meigs Union Cemetery 1/1/2022 TO 12/31/2023 | Financial Audit | ||
| Village of Hoytville 1/1/2022 TO 12/31/2023 | Basic Audit |
| The full reports will be available Tuesday, December 31, 2024 on the AOS Audit Search website. |
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| The Auditor of State’s office, one of five independently elected statewide offices in Ohio is responsible for auditing more than 6,000 state and local government agencies. Under the direction of Auditor Keith Faber, the office also provides financial services to local governments, investigates and prevents fraud in public agencies, and promotes transparency in government.
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