Auditor of State Advisories

Accessibility

• New Federal Accessibility Standard for State and Local Government Websites — UPDATED PDF • Apr 2026

Fraud

• Check Fraud Against Local Governments and School Districts PDF • Jul 2024
• Fraud Risk Assessment Questionnaire PDF • May 2023

Cybersecurity

• Payment Re-Direct and Business Email Compromise Schemes PDF • Mar 2023

COVID-19

These materials are currently undergoing remediation.

• Fraudulent Unemployment Compensation Claims (PDF, opens in new tab) — Feb 2023
• Reimbursement of Fraudulent Unemployment Claims (PDF, opens in new tab) — Feb 2021
• ID.me Requirements & Fraud Insurance (PDF, opens in new tab) — July 2024
• Prior FY Expenditures Reimbursed in Subsequent FY (PDF, opens in new tab) — July 2021

Other Advisories

• Agencies Subject to Continuing Professional Training Funds PDF • Oct 2025
• Ohio Electricity Litigation Settlements PDF • Sep 2023
• Fuel Inventory, Usage, Fuel Card Expenditures PDF • Sep 2021