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Audit Advisory for Thursday, March 28, 2024
For Immediate Release
Wednesday, March 27, 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 Thursday, March 28, 2024.
FFR = FINDINGS FOR RECOVERY IPA = INDEPENDENT PUBLIC ACCOUNTANT MED = MEDICAID PROGRAM INTEGRITY
| County | Audit Entity and Period | Report Type | |
|---|---|---|---|
| Ashland | Hillsdale Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Mapleton Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Ashtabula | Conneaut Area City School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Geneva Area City School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Ashtabula Area City School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Athens | Athens-Meigs Educational Service Center 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Auglaize | City of Wapakoneta Landfill Financial Assurance Certification 1/1/2022 TO 12/31/2022 | Agreed Upon Procedures | |
| City of Wapakoneta 1/1/2022 TO 12/31/2022 | Financial Audit | IPA FFR | |
| Belmont | Martins Ferry City School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Union Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Butler | Edgewood City School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| New Miami Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Liberty Township Joint Economic Development District 1/1/2021 TO 12/31/2022 | Financial Audit | ||
| Talawanda School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Clermont | New Richmond Exempted Village School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Williamsburg Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Clinton | Blanchester Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Columbiana | Columbiana Exempted Village School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Crestview Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Lisbon Exempted Village School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Beaver Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Southern Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Utica Shale Academy of Ohio 7/1/2021 TO 6/30/2023 | Financial Audit | IPA | |
| Cuyahoga | Southwest Council of Governments 1/1/2020 TO 12/31/2021 | Agreed Upon Procedures | |
| Global Village Academy 7/1/2020 TO 6/30/2022 | Financial Audit | ||
| Global Ambassadors Language Academy 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Albert Einstein Academy for Letters, Arts and Sciences 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Cleveland Heights-University Heights City School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Educational Service Center of Northeast Ohio 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Harvard Avenue Performance Academy 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Olmsted Falls City School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Village Preparatory School Cliffs 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Village Preparatory School - Willard 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Citizens Leadership Academy East 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Village Preparatory School Woodland Hills 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Citizens Academy Southeast 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Cuyahoga Heights Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Delaware | Community Improvement Corporation of Delaware, Ohio 1/1/2021 TO 12/31/2022 | Basic Audit | |
| Erie | Townsend Community School 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Edison Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Fairfield | Amanda-Clearcreek Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA |
| Franklin | Capital Collegiate Preparatory Academy 7/1/2022 TO 6/30/2023 | Financial Audit | IPA |
| The Renaissance Academy - A School for the Multimedia Arts DBA The Bessie Sherrod Price Preparatory Academy 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Focus Learning Academy of Southwestern Columbus 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Zenith Academy East 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Zenith Academy 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Gahanna-Jefferson Public School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Educational Service Center of Central Ohio 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Educational Service Center Council of Governments 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Columbus City School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Franklin County Family and Children First Council 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| State of Ohio 7/1/2022 TO 6/30/2023 | Financial Audit | FFR | |
| Fulton | Fayette Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Archbold Area Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Geauga | Cardinal Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Northeast Ohio Consortium Council of Governments 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Guernsey | Cambridge City School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Hamilton | Wyoming City School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA |
| Great Oaks Career Campuses 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Winton Woods City School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Riverside Community School, Inc. 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Southwest Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Hancock | Findlay City School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Findlay Digital Academy 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Liberty Benton Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Highland | Village of Sinking Spring 1/1/2021 TO 12/31/2022 | Basic Audit | |
| Huron | Bellevue City School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Norwalk City School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Jefferson | Steubenville City School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Indian Creek Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Lake | Lake Metropolitan Housing Authority 7/1/2022 TO 6/30/2023 | Financial Audit | IPA |
| Lake County School Financing District 7/1/2022 TO 6/30/2023 | Audited as Part of Primary Government | IPA | |
| Educational Service Center of the Western Reserve 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Licking | North Fork Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Lorain | Amherst Exempted Village School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| North Ridgeville City School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Wellington Exempted Village School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Keystone Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Avon Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Sheffield-Sheffield Lake City School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Lorain County 1/1/2022 TO 12/31/2022 | Financial Audit | ||
| Lorain County Visitors Bureau 1/1/2022 TO 12/31/2022 | Audited as Part of Primary Government | ||
| Lorain County Joint Vocational School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Summit Academy School - Lorain 7/1/2022 TO 9/30/2023 | Financial Audit | IPA | |
| Lucas | Kenmore Preparatory Academy dba Toledo Preparatory Academy 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Oregon City School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Toledo Preparatory and Fitness Academy 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| L. Hollingworth School for the Talented and Gifted 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Maumee City School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Northwest Ohio Classical Academy 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| City of Waterville Ohio Police and Fire Pension Fund Census Data Examination 1/1/2023 TO 12/31/2023 | OP&F Examination | ||
| Achieve Career Preparatory Academy 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Explorers Academy of Science and Technology 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Mahoning | Canfield Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Valley STEM+ME2 Academy 7/1/2021 TO 6/30/2023 | Financial Audit | IPA | |
| Southside Academy 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Marion | Ridgedale Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Tri-Rivers Joint Vocational School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Medina | Black River Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Educational Service Center of Medina County 7/1/2021 TO 6/30/2023 | Financial Audit | ||
| Cloverleaf Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Miami | Tipp City Exempted Village School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Monroe | Switzerland of Ohio Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA |
| Montgomery | Huber Heights City School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA |
| Mad River Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | FFR | |
| New Lebanon Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| City of Kettering 1/1/2023 TO 12/31/2023 | Financial Audit | ||
| Morgan | Morgan Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Muskingum | Zanesville City School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA |
| Franklin Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Zanesville Community High School 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Noble | Caldwell Exempted Village School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Noble Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Pike | Western Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Portage | Field Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Crestwood Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Preble | Tri-County North Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Putnam | Continental Local School District 7/1/2021 TO 6/30/2023 | Financial Audit | |
| Richland | Crestview Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Mansfield Metropolitan Housing Authority Real Estate Assessment Center (REAC) Financial Assessment Submission Agreed-Upon Procedures 7/1/2022 TO 6/30/2023 | Agreed Upon Procedures | ||
| Ross | Pickaway-Ross Career & Technology Center 7/1/2022 TO 6/30/2023 | Financial Audit | IPA |
| Sandusky | Rice Township 1/1/2021 TO 12/31/2022 | Financial Audit | |
| Clyde-Green Springs Exempted Village School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Scioto | Washington-Nile 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 | IPA | |
| Seneca | Tiffin City School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Stark | East Branch Preparatory Academy dba Wright Preparatory Academy 7/1/2022 TO 6/30/2023 | Financial Audit | IPA |
| Sandy Valley Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Stark County Educational Service Center 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Louisville City School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Lake Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Fairless Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Canton City School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Summit | Alternative Education Academy 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Akron City School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Green Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Imagine Leadership Academy 7/1/2022 TO 6/30/2023 | Financial Audit | IPA | |
| Trumbull | Labrae Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Howland Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Mathews Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Southington Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Tuscarawas | Newcomerstown Exempted Village School District 7/1/2022 TO 6/30/2023 | Financial Audit | |
| Warren | Little Miami Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | IPA |
| Carlisle Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Williams | Corrections Commission of Northwest Ohio Ohio Public Employees Retirement System Census Data Examination 1/1/2023 TO 12/31/2023 | OPERS Examination | |
| North Central Local School District 7/1/2022 TO 6/30/2023 | Financial Audit | ||
| Wood | Elmwood Local School District 7/1/2022 TO 6/30/2023 | Financial Audit |
| The full reports will be available Thursday, March 28, 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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