Auditor of State Advisories

Fraud

• Check Fraud Against Local Governments and School Districts — July 2024 (pdf)
• Fraud Risk Assessment Questionnaire — May 2023 (pdf)

Cybersecurity

• PAYMENT Re-Direct and Business Email Compromise Schemes — Mar 2023 (pdf)

COVID-19

Among the many consequences of COVID-19, entities may face financial reporting challenges, such as volatility in the equity and debt markets as well as reduced revenue and cash flows. AOS resources in this category will include reminders to local officials about financial reporting matters they may need to consider as they prepare their financial statements.

• Fraudulent Unemployment Claims — Feb 2023 (pdf)
• Fraudulent Unemployment Claims — Feb 2021 (pdf)
• ID.me Requirements & Fraud Insurance — July 2024 (pdf)
• Prior FY Expenditures Reimbursed in Subsequent FY — Jul 2021 (pdf)

Other Advisories

• Delayed Release of the 2025 OMB Compliance Supplement and Impact on Single Audits — Nov 2025 (pdf)
• Agencies Subject to Continuing Professional Training Funds — Oct 2025 (pdf)
• Ohio Electricity Litigation Settlements — Sep 2023 (pdf)
• Fuel Inventory, Usage, Fuel Card Expenditures — Sep 2021 (pdf)