Ohio Auditor of State Dave Yost - Press Releases

Audit Releases for Tuesday, June 18

Mon, 17 Jun 2013 12:00:00 -0400

Auditor of State Dave Yost’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 misuse of public money.

Audit reports are released semi-weekly. The following audits will be released Tuesday, June 18, 2013. Entities earning the Auditor of State Award are bold and italicized. If there are findings for recovery in an audit or determinations that money was improperly spent and must be repaid, that audit will be marked by an asterisk.

A full copy of each report is available online.

Allen:	Allen County Family and Children First Council Auglaize Township Park District Spencer Township
Champaign:	Mt. Carmel Joint Cemetery
Clark:	Clark County Agricultural Society
Coshocton:	Bedford Township
Cuyahoga:	Metrohealth System
Franklin:	City of Hilliard
Fulton:	Fulton County Agricultural Society
Geauga:	S. Lynelle Maines
Greene:	Spring Valley Township
Hamilton:	Cincinnati College Preparatory Academy*
Henry:	Henry County Regional Water and Sewer District*
Lake:	Laketran Lake Metroparks Mentor Public Library
Lawrence:	Village of Proctorville
Licking:	Washington Township
Logan:	Perry Township Union Township
Lorain:	Joint Insurance Health Plan Trust for the Benefit of North Ridgeville City School District Employees The Jointly Administered Trust Fund for the Benefit of Lorain City School District Employees
Mercer:	Village of Mendon
Monroe:	Perry Township
Montgomery:	Life Skills Center of Dayton Tri-Cities North Regional Wastewater Authority
Noble:	Beaver Township
Pike:	Pike County Family and Children First Council
Stark:	Stark County District Board of Health Village of East Sparta
Summit:	Akron-Canton Regional Airport Authority Twin-Keystone Water District
Williams:	Brady Township Williams County Regional Airport Authority

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The Auditor of State is one of five independently elected statewide offices under the Ohio Constitution. Auditor Yost’s office is responsible for auditing over 5,700 state and local government agencies. Staff also works in partnership with state and local governments to deal effectively with financial, accounting and budgetary issues.

Contact
Public Affairs
(614) 644-1111

Final ODJFS Performance Audit Report Released

Thu, 13 Jun 2013 12:00:00 -0400

Columbus – Fighting Medicaid fraud on the front end could save Ohio nearly $30 million, according to the final performance audit report of the Ohio Department of Job and Family Services (ODJFS) released today by Auditor of State Dave Yost.

“Catching bad billings before they are paid means big savings for taxpayers,” Auditor Yost said. “This final report combines new recommendations with our prior interim work, bringing the total potential savings for Ohioans to $47.5 million. I commend Directors Colbert and McCarthy for their cooperation and taking the steps to improve their operations.”

“Our current biennial budget proposal includes a series of measures that will increase Medicaid’s audit and recovery capacities and ensure that millions in taxpayer dollars are accounted for,” said state Medicaid Director John McCarthy. “Having already successfully implemented a number of fraud control recommendations made by the Ohio Attorney General last year, Ohio Medicaid welcomes the assistance of Auditor Yost and his staff. It is my hope that these recommendations will help us to further build on our efforts to curb fraud and abuse.”

Today’s performance audit reports telephone monitoring and verification of home health care services can reduce fraudulent billings and save Ohio at least $19.75 million each year. Telephone monitoring requires home service providers to call from a client’s home phone or use a cell phone enabled with GPS technology to check in at a location and check out when departing. This verification helps prevent and deter double billing or billing for services never provided, and has had success in other states.

The report also recommends that ODJFS require surety bonds for high-risk Medicaid providers, which would increase fraud debt collections by at least $10 million each year. High-risk Medicaid providers include home health care providers, ambulance/ambulette services, and durable medical equipment providers.

“I appreciate Auditor Yost’s recommendations and the time his auditors spent learning about the Ohio Department of Job and Family Services and those we serve,” said ODJFS Director Michael Colbert. “Over the last two years, ODJFS has taken numerous steps to reduce administrative costs and streamline operations. Among other things, we’re consolidating field offices, encouraging counties to share services, and providing more services online.”

Included in today’s final report are the recommendations from three prior interim ODFJS performance audit reports. The first interim report recommended that ODJFS use appropriate state job classifications and increase efficiency at the Unemployment Compensation Review Commission to save up to $1 million annually. Recommendations from the second interim report included cutting the number of ODJFS supervisors and consolidating Medicaid provider enrollment functions, which could save the agency nearly $17 million. The third interim report provided ways to improve workforce development operations across the state.

If ODJFS implements all the recommendations, the return on investment for this performance audit is $100 for every dollar spent on the audit.

In early 2011, Auditor Yost worked with the Ohio General Assembly to pass Senate Bill 4, which requires performance audits of four state agencies every two years. The first four agencies to receive a performance audit were the Ohio Departments of Job and Family Services, Education, and Transportation, as well as the Ohio Housing Finance Agency. The performance audits of ODE and ODOT will be released in the coming weeks. The OHFA report was released on September 20, 2012. Auditor Yost is currently working to choose the next four agencies that will receive performance audits in the coming biennium.

A full copy of this performance audit report may be accessed online.

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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 5,700 state and local government agencies. Under the direction of Auditor Dave Yost, the office also provides financial services to local governments, investigates and prevents fraud in public agencies and promotes transparency in government.

Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Auditor Yost Announces Auditor of State Award Recipients

Thu, 13 Jun 2013 12:00:00 -0400

Columbus – Auditor of State Dave Yost is pleased to announce that the following entities received the Auditor of State Award for their clean audit reports:

Clermont County Transportation Improvement District (Clermont County)
Cuyahoga Arts and Culture (Cuyahoga County)

The Auditor of State Award is presented to local governments and school districts upon the completion of a financial audit. Entities that receive the award meet the following criteria of a “clean” audit report:

The entity must file timely financial reports with the Auditor of State’s office in accordance with GAAP (Generally Accepted Accounting Principles);
The audit report does not contain any findings for recovery, material citations, material weaknesses, significant deficiencies, Single Audit findings or questioned costs;
The entity’s management letter contains no comments related to:
o Ethics referrals
o Questioned costs less than $10,000
o Lack of timely report submission
o Reconciliation
o Failure to obtain a timely Single Audit
o Findings for recovery less than $100
o Public meetings or public records

A full copy of these audits may be found online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Village of Mifflin Saves 77 percent of Audit Costs

Thu, 13 Jun 2013 12:00:00 -0400

Columbus – The Village of Mifflin (Ashland County) saved 77 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

“Basic audits provide accountability and significant savings, allowing more tax dollars to go toward providing the services the taxpayers deserve,” Yost said.

The village qualified for the basic audit based on having average annual disbursements of $100,000 or less and having no disqualifying audit concerns as defined by Auditor of State bulletins. The 2011-2012 audit released today cost only $492, compared to the prior audit cost of $2,100 —a savings of 77 percent.

The option for a basic audit, an on-site limited review, was introduced by Auditor Yost in September 2012. The following public offices could be eligible: villages, townships, libraries, parks and recreation districts, water and sewer districts, county boards of health, conservancy districts, solid waste districts, regional planning commissions, fire and ambulance districts, cemeteries, agricultural societies and Family & Children First councils, and others case by case.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Spencer Township Park District Saves 72 percent of Audit Costs

Thu, 13 Jun 2013 12:00:00 -0400

Columbus –The Spencer Township Park District (Allen County) saved 72 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

“Small governments with limited financial activity can sometimes benefit from streamlined audits,” Yost said. “Basic audits provide savings while still holding local governments accountable for taxpayer dollars.”

The park district qualified for the basic audit based on having average annual disbursements of $100,000 or less and having no disqualifying audit concerns as defined by Auditor of State bulletins. The 2011-2012 audit released today cost only $410, compared to the prior audit cost of $1,486—a savings of 72 percent.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Village of Palestine Saves 86 percent of Audit Costs

Thu, 13 Jun 2013 12:00:00 -0400

Columbus – The Village of Palestine (Darke County) saved 86 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

“Basic audits provide accountability and significant savings, allowing more tax dollars to go toward providing the services the taxpayers deserve,” Yost said.

The village qualified for the basic audit based on having average annual disbursements of $100,000 or less and having no disqualifying audit concerns as defined by Auditor of State bulletins. The 2011-2012 audit released today cost only $410, compared to the prior audit cost of $3,000 —a savings of 86 percent.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Audit Releases for Thursday, June 13

Wed, 12 Jun 2013 12:00:00 -0400

Audit reports are released semi-weekly. The following audits will be released Thursday, June 13, 2013. Entities earning the Auditor of State Award are bold and italicized. If there are findings for recovery in an audit or determinations that money was improperly spent and must be repaid, that audit will be marked by an asterisk.

A full copy of each report is available online.

Allen:	Spencer Township Park District
Ashland:	Village of Mifflin
Athens:	Lee Township
Brown:	Brown County Agricultural Society
Champaign:	Village of Woodstock
Clermont:	Clermont County Transportation Improvement District
Cuyahoga:	City of Seven Hills Convention and Visitors Bureau of Greater Cleveland Cuyahoga Arts and Culture East Cleveland City School District North Coast Council
Darke:	Village of Palestine
Delaware:	Village of Shawnee Hills
Fairfiled:	Richland Township
Fayette:	Fayette County Agricultural Society
Franklin:	Ohio Coalition for Equity and Adequacy of School Funding Ohio Department of Adjutant General Ohio Department of Education Ohio Department of Job and Family Services-Performance Audit Ohio State Board of Career Colleges and Schools
Greene:	Greene County Agricultural Society
Hamilton:	Village of North Bend
Henry:	Barlow Township
Knox:	Harrison Township
Lake:	City of Willoughby City of Willoughby Landfill
Lawrence:	City of Ironton
Madison:	Fairfield Township
Medina:	Granger Township
Mercer:	Village of Rockford
Miami:	Miami County Family and Children First Council
Morrow:	Bennington Township
Noble:	Seneca Township
Paulding:	Latty Township
Preble:	Preble County Health District
Ross:	Ross County Republican Party
Summit:	Summit County Republican Party Village of Reminderville*
Tuscarawas:	Tuscarawas County Family and Children First Council Village of Baltic Warren Township
Washington:	Reno Water and Sewer District
Wayne:	Salt Creek Township South Central Fire District

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Dublin City Schools Receives Auditor of State Award with Distinction

Wed, 12 Jun 2013 12:00:00 -0400

Columbus – A recent financial audit of the Dublin City School District (Franklin County) by Auditor of State Dave Yost’s office has returned a clean audit report. The Dublin City School District’s excellent record keeping has earned it the Auditor of State Award with Distinction.

“While a school district’s primary concern is its students, it must also remain accountable to its taxpayers,” Auditor Yost said. “Accurate record-keeping is clearly a priority for Dublin City Schools, and I am proud to present this award to the district.”

The Auditor of State Award with Distinction is presented to local governments and school districts upon the completion of a financial audit. Entities that receive the award meet the following criteria of a “clean” audit report:

The entity must file timely financial reports with the Auditor of State’s office in the form of a CAFR (Comprehensive Annual Financial Report);
The audit report does not contain any findings for recovery, material citations, material weaknesses, significant deficiencies, Single Audit findings or questioned costs;
The entity’s management letter contains no comments related to:
- Ethics referrals
- Questioned costs less than $10,000
- Lack of timely report submission
- Reconciliation
- Failure to obtain a timely Single Audit
- Findings for recovery less than $100
- Public meetings or public records

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Summit County Educational Service Center Receives Auditor of State Award with Distinction

Wed, 12 Jun 2013 12:00:00 -0400

Columbus – A recent financial audit of the Summit County Educational Service Center (Summit County) by Auditor of State Dave Yost’s office has returned a clean audit report. The ESC’s excellent record keeping has earned it the Auditor of State Award with Distinction.

“Taxpayers expect accurate financial records from their local governments,” Auditor Yost said. “The Summit County Educational Service Center’s dedication to accountability is evident, and I am proud to present this award to the ESC.”

The entity must file timely financial reports with the Auditor of State’s office in the form of a CAFR (Comprehensive Annual Financial Report);
The audit report does not contain any findings for recovery, material citations, material weaknesses, significant deficiencies, Single Audit findings or questioned costs;
The entity’s management letter contains no comments related to:
- Ethics referrals
- Questioned costs less than $10,000
- Lack of timely report submission
- Reconciliation
- Failure to obtain a timely Single Audit
- Findings for recovery less than $100
- Public meetings or public records

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Woodlawn Audit Reveals Messy Records

Tue, 11 Jun 2013 12:00:00 -0400

Columbus – Sloppy record-keeping at the Village of Woodlawn (Hamilton County) led to more than $15,000 in findings for recovery and a lengthy list of citations in an audit released today by Auditor of State Dave Yost.

“Book-keeping like this can lead to fraud, waste and abuse,” Auditor Yost said. “The Village of Woodlawn needs to get its fiscal house in order.”

The Woodlawn Community Improvement Corporation (CIC) owns a piece of property in the village, making it responsible for the real estate tax bill. The audit found that the Village of Woodlawn paid the tax bill for this property from 2009 to 2012, which totaled $15,733.37. After notification from the Auditor of State’s office, the CIC repaid the village on August 3, 2012.

The village also had expenditures that exceeded set appropriations in four funds. The failure to properly appropriate funds could result in excessive spending, which could lead to deficit fund balances.

Several village transactions lacked management oversight. For example, in 2011, the prior fiscal officer failed to post the August 20 payroll totaling $91,326 to the ledger until December 31, 2011. There also were a number of transactions that were posted in the wrong funds.

The village failed to keep proper records in some instances. Audit testing found several transactions that did not have corresponding receipts. No bonds for public officials or employees were provided to auditors. However, expenditures related to the bonding of officials and employees were noted.

A full copy of the audit may be found online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Auditor Yost Announces Auditor of State Award Recipients

Tue, 11 Jun 2013 12:00:00 -0400

Columbus – Auditor of State Dave Yost is pleased to announce that the following entities received the Auditor of State Award for their clean audit reports:

Clermont County Community Improvement Corporation (Clermont County)
Criminal Justice Coordinating Council (Lucas County)
Lucas County Land Reutilization Corporation (Lucas County)
Northern Area Water Authority (Miami County)
Paulding County Hospital (Paulding County)
Stambaugh Charter Academy (Mahoning County)

The entity must file timely financial reports with the Auditor of State’s office in accordance with GAAP (Generally Accepted Accounting Principles);
The audit report does not contain any findings for recovery, material citations, material weaknesses, significant deficiencies, Single Audit findings or questioned costs;
The entity’s management letter contains no comments related to:
o Ethics referrals
o Questioned costs less than $10,000
o Lack of timely report submission
o Reconciliation
o Failure to obtain a timely Single Audit
o Findings for recovery less than $100
o Public meetings or public records

A full copy of these audits may be found online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Carroll County Regional Planning Commission Saves 65 percent of Audit Costs

Tue, 11 Jun 2013 12:00:00 -0400

Columbus –The Carroll County Regional Planning Commission (Carroll County) saved 65 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

“Small governments with limited financial activity can sometimes benefit from streamlined audits,” Auditor Yost said. “Basic audits provide accountability while allowing more tax dollars to go toward providing the services taxpayers deserve.”

The commission qualified for the basic audit based on having average annual disbursements of $100,000 or less and having no disqualifying audit concerns as defined by Auditor of State bulletins. The 2011-2012 audit released today cost only $410, compared to the prior 2009-2010 audit cost of $1,186—a savings of 65 percent.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Village of Marseilles Saves 86 percent of Audit Costs

Tue, 11 Jun 2013 12:00:00 -0400

Columbus –The Village of Marseilles (Wyandot County) saved 86 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

“Basic audits provide accountability and significant savings, allowing more tax dollars to go toward providing the services the taxpayers deserve,” Yost said.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Village of Sarahsville Saves 84 percent of Audit Costs

Tue, 11 Jun 2013 12:00:00 -0400

Columbus –The Village of Sarahsville (Noble County) saved 84 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

“Basic audits provide accountability and significant savings, allowing more tax dollars to go toward providing the services the taxpayers deserve,” Yost said.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Audit Releases for Tuesday, June 11

Mon, 10 Jun 2013 12:00:00 -0400

Audit reports are released semi-weekly. The following audits will be released Tuesday, June 11, 2013. Entities earning the Auditor of State Award are bold and italicized. If there are findings for recovery in an audit or determinations that money was improperly spent and must be repaid, that audit will be marked by an asterisk.

A full copy of each report is available online.

Ashland:	Village of Jeromesville
Ashtabula:	Hartsgrove Township
Athens:	Athens County Public Libraries Canaan Township
Brown:	Lewis Township Perry Township Union Township
Carroll:	Carroll County Family and Children First Council Carroll Regional Planning Commission
Clermont:	Clermont County Community Improvement Corporation
Clinton:	Adams Township
Coshocton:	Jefferson Township
Cuyahoga:	Cuyahoga County Agricultural Society Quest Community School Village of Mayfield
Defiance:	Mark Township
Erie:	Public Entity Risk Consortium
Franklin:	Ohio Department of Aging Ohio Department of Commerce Ohio Department of Insurance Ohio Department of Transportation Ohio Environmental Protection Agency Ohio Municipal Electric Generation Agency Joint Ventures 1, 2, 4, 5, 6 and Municipal Energy Services Agency
Geauga:	Hambden Township
Guernsey:	Village of Senecaville
Hamilton:	Village of Woodlawn*
Hancock:	Hancock County Agricultural Society
Hardin:	Hardin County Agricultural Society
Harrison:	German Water and Sewer District Village of JewettVillage of Scio
Hocking:	Hocking Valley Community Hospital Salt Creek Township
Holmes:	Hardy Township Village of Holmesville
Jefferson:	Friendship Park District Jefferson County Agricultural Society Village of Dollonvale
Lake:	Village of Perry
Lawrence:	Symmes Township
Licking:	Fallsbury Township
Logan:	Village of Huntsville
Lucas:	Criminal Justice Coordinating Council Lucas County Land Reutilization Corporation
Mahoning:	Stambaugh Charter Academy
Miami:	Elizabeth Township Northern Area Water Authority
Montgomery:	Montgomery County Family and Children First Council Montgomery County Republican Party
Muskingum:	Salt Creek Township Village of South Zanesville
Noble:	Brookfield Township Village of Sarahsville
Ottawa:	Ida Rupp Public Library Village of Rocky River
Paulding:	Paulding County Carnegie Library Paulding County Hospital
Perry:	Harrison Township Union Cemetery
Pike:	Pee Pee Township Perry Township Union Township
Portage:	Aurora City School District
Scioto:	Scioto County Agricultural Society
Summit:	Bath Township Lighthouse Educational Development Corporation
Trumbull:	Bazetta Township Bristol Public Library Kinsman Township Liberty Township Warren Township
Tuscarawas:	Alcohol, Drug Addiction and Mental Health Services Board of Tuscarawas and Carrol Counties
Wayne:	Village of Creston Wayne County General Health District
Wyandot:	Village of Marseilles

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Audit Releases for Thursday, June 6

Wed, 05 Jun 2013 12:00:00 -0400

Audit reports are released semi-weekly. The following audits will be released Thursday, June 6, 2013. Entities earning the Auditor of State Award are bold and italicized. If there are findings for recovery in an audit or determinations that money was improperly spent and must be repaid, that audit will be marked by an asterisk.

A full copy of each report is available online.

Ashland:	Loudonville Independent Agricultural Society
Cuyahoga:	Rocky River Public Library*
Defiance:	Farmer Township
Franklin:	Clients' Security Fund of Ohio
Geauga:	Geauga County Agricultural SocietyWest Geauga Community Joint Recreation District
Hancock:	Pleasant Township
Montgomery:	Montgomery County Arts and Cultural District
Preble:	Gratis Township Jackson Township
Putnam:	Monterey Township
Wood:	Wayne Public Library

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Mineral-Sandy Joint Ambulance District Saves 79 percent of Audit Costs

Tue, 04 Jun 2013 12:00:00 -0400

Columbus –The Mineral-Sandy Joint Ambulance District (Tuscarawas County) saved 79 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

“Basic audits provide accountability and significant savings, allowing more tax dollars to go toward providing the services the taxpayers deserve,” Yost said.

The district qualified for the basic audit based on having average annual disbursements of $100,000 or less and having no disqualifying audit concerns as defined by Auditor of State bulletins. The 2011-2012 audit released today cost only $492, compared to the prior audit cost of $2,294—a savings of 79 percent.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Tri-Community Ambulance District Saves 83 percent of Audit Costs

Tue, 04 Jun 2013 12:00:00 -0400

Columbus –The Tri-Community Ambulance District (Huron County) saved 83 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

“Basic audits provide accountability and significant savings, allowing more tax dollars to go toward providing the services the taxpayers deserve,” Yost said.

The district qualified for the basic audit based on having average annual disbursements of $100,000 or less and having no disqualifying audit concerns as defined by Auditor of State bulletins. The 2011-2012 audit released today cost only $328, compared to the prior audit cost of $1,957—a savings of 83 percent.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Upper Scioto Drainage and Conservancy District Saves 85 percent of Audit Costs

Tue, 04 Jun 2013 12:00:00 -0400

Columbus –The Upper Scioto Drainage and Conservancy District (Hardin County) saved 85 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

The conservancy district qualified for the basic audit based on having average annual disbursements of $100,000 or less and having no disqualifying audit concerns as defined by Auditor of State bulletins. The 2011-2012 audit released today cost only $410, compared to the prior audit cost of $2,691—a savings of 85 percent.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Auglaize County Regional Planning Commission Saves 72 percent of Audit Costs

Tue, 04 Jun 2013 12:00:00 -0400

Columbus –The Auglaize County Regional Planning Commission (Auglaize County) saved 72 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111