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Audit Advisory for Tuesday, March 26, 2024
For Immediate Release
Monday, March 25, 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, March 26, 2024.
FFR = FINDINGS FOR RECOVERY IPA = INDEPENDENT PUBLIC ACCOUNTANT MED = MEDICAID PROGRAM INTEGRITY
| County | Audit Entity and Period | Report Type | |
|---|---|---|---|
| Allen | Heir Force Community School 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Spencerville Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Belmont | Area 16 Workforce Development Board 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Bellaire Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Brown | Western Brown Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Butler | Middletown Preparatory and Fitness Academy 7/1/2022 TO 6/30/2023 | Financial Audit | IPA |
| City of Oxford Ohio Public Employees Retirement System Census Data Examination 1/1/2023 TO 12/31/2023 | OPERS Examination | ||
| Champaign | Champaign County Family and Children First Council 1/1/2021 TO 12/31/2022 | Financial Audit | IPA |
| Clark | Cliff Park High School 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Clinton | East Clinton Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Wilmington City School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Columbiana | East Palestine City School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA |
| Columbiana County Educational Service Center 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Crawford | Colonel Crawford Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Cuyahoga | Richmond Heights Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA |
| Shaker Heights City School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Warrensville Heights City School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Darke | Village of Union City 1/1/2021 TO 12/31/2022 | Financial Audit | |
| Delaware | Buckeye Valley Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Erie | Village of Castalia 1/1/2021 TO 12/31/2022 | Financial Audit | IPA |
| North Point Educational Service Center 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Huron City School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Erie Huron Ottawa Vocational Education (EHOVE) Career Center 7/1/2022 TO 6/30/2023 | Financial Audit | IPA FFR | |
| Fairfield | Walnut Township 1/1/2020 TO 12/31/2021 | Financial Audit | IPA |
| Franklin | Ohio Department of Medicaid - The Cost of Concurrent Enrollment 1/1/2019 TO 12/31/2022 | Public Interest Report | MED |
| Hamilton Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Focus Learning Academy of Southeastern Columbus 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Gallia | Gallia/Vinton Educational Service Center 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Gallia-Jackson-Vinton Joint Vocational School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Greene | Central State University - WCSU-FM 7/1/2021 TO 6/30/2022 | Financial Audit | IPA |
| Hamilton | Greater Cincinnati Insurance Consortium 7/1/2022 TO 6/30/2023 | Financial Audit | IPA |
| Madeira City School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Mt. Healthy Preparatory and Fitness Academy 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Hamilton County Educational Service Center 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Cincinnati College Preparatory Academy 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Cincinnati City Health Department 7/1/2022 TO 6/30/2023 | Audited as Part of Primary Government | IPA | |
| City of Cincinnati 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Center for Collaborative Solutions 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Mariemont City School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Highland | Fairfield Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Jackson | Wellston City School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Jefferson | Village of Mingo Junction 1/1/2021 TO 12/31/2022 | Financial Audit | IPA |
| Brilliant Water and Sewer District 1/1/2021 TO 12/31/2022 | Financial Audit | IPA | |
| Brooke-Hancock-Jefferson Metropolitan Planning Commission 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Edison Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Lawrence | Dawson-Bryant Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Chesapeake Union Exempted Village School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Fairland Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Licking | Northridge Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Logan | Village of Huntsville 1/1/2021 TO 12/31/2022 | Financial Audit | IPA FFR |
| Lucas | Western Toledo Preparatory Academy 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Mahoning | Mahoning County Career and Technical Center 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Struthers City School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Poland Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Youngstown Community School 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Sebring Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Medina | Wadsworth City School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Mercer | Tri-County Alcohol, Drug Addiction and Mental Health Services Board of Mercer, Van Wert and Paulding Counties 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Monroe | Monroe County Metropolitan Housing Authority Real Estate Assessment Center (REAC) Financial Assessment Submission Agreed-Upon Procedures 7/1/2022 TO 6/30/2023 | Agreed Upon Procedures | |
| Montgomery | Montgomery County Educational Service Center 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Jefferson Township Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Kettering City School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Dayton Regional STEM School 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Morgan | Morgan County Metropolitan Housing Authority Real Estate Assessment Center (REAC) Financial Assessment Submission Agreed-Upon Procedures 7/1/2022 TO 6/30/2023 | Agreed Upon Procedures | |
| Pickaway | Pickaway County Educational Service Center 7/1/2022 TO 6/30/2023 | Financial Audit | IPA |
| Logan Elm Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Pike | Waverly City School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Portage | Aurora City School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Southeast Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Putnam | Leipsic Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA |
| Richland | Mansfield Metropolitan Housing Authority 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Washington Township 1/1/2022 TO 12/31/2022 | Financial Audit | IPA | |
| GOAL Digital Academy 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Ross | Ross-Pike Educational Service District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Sandusky | Vanguard Sentinel Career and Technology Centers 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Seneca | North Central Ohio Educational Service Center 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Stark | Perry Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Northwest Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Canton College Preparatory School 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Stark County Schools Council of Governments 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Northeast Ohio Regional Improvement Corporation 2/25/2021 TO 2/24/2023 | Basic Audit | ||
| Massillon City School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| North Canton City School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Summit | Akron Preparatory School 7/1/2022 TO 6/30/2023 | Financial Audit | IPA |
| Cuyahoga Falls City School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA FFR | |
| Trumbull | Hubbard Exempted Village School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Tuscarawas | Quaker Digital Academy 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Union | Marysville Exempted Village School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Warren | Kings Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA |
| Union Township 1/1/2021 TO 12/31/2022 | Financial Audit | ||
| Greater Ohio Virtual School 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Williams | City of Bryan Ohio Public Employees Retirement System Census Data Examination 1/1/2023 TO 12/31/2023 | OPERS Examination | |
| City of Bryan Ohio Police and Fire Pension Fund Census Data Examination 1/1/2022 TO 12/31/2022 | OP&F Examination |
| The full reports will be available Tuesday, March 26, 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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