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Press Release Ohio Auditor of State

Audit Advisory for Tuesday, March 28, 2023

For Immediate Release

Monday, March 27, 2023

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 28, 2023.

FFR = FINDINGS FOR RECOVERY IPA = INDEPENDENT PUBLIC ACCOUNTANT MED = MEDICAID PROGRAM INTEGRITY

CountyAudit Entity and PeriodReport Type
AshlandLoudonville-Perrysville Exempted Village School District
7/1/2021 TO 6/30/2022
Financial Audit
AshtabulaRichwood Residential Centers, Inc.
1/1/2021 TO 12/31/2021
Agreed Upon ProceduresMED
AthensFederal-Hocking Local School District
7/1/2021 TO 6/30/2022
Financial Audit
ButlerEdgewood City School District
7/1/2021 TO 6/30/2022
Financial Audit
Butler County
Ohio Public Employees Retirement System Census Data Examination
1/1/2022 TO 12/31/2022
OPERS Examination
Butler County Metropolitan Housing Authority
7/1/2021 TO 6/30/2022
Financial Audit
ClermontFelicity-Franklin Local School District
7/1/2021 TO 6/30/2022
Financial Audit
Community Concepts, Inc. DBA Community Concepts, Inc. - Home 6
1/1/2021 TO 12/31/2021
Agreed Upon ProceduresMED
ClintonClinton Massie Local School District
7/1/2021 TO 6/30/2022
Financial Audit
ColumbianaLisbon Exempted Village School District
7/1/2021 TO 6/30/2022
Financial Audit
Columbiana Exempted Village School District
7/1/2021 TO 6/30/2022
Financial Audit
CoshoctonCoshocton County Metropolitan Housing Authority
Real Estate Assessment Center (REAC) Financial Assessment Submission Agreed-Upon Procedures
7/1/2021 TO 6/30/2022
Agreed Upon Procedures
River View Local School District
7/1/2021 TO 6/30/2022
Financial AuditIPA
CrawfordBucyrus Community Improvement Corporation
1/1/2020 TO 12/31/2021
Basic Audit
CuyahogaHope Academy for Autism
7/1/2019 TO 6/30/2020
Financial AuditFFR
DefianceCity of Defiance
Ohio Public Employees Retirement System Census Data Examination
1/1/2022 TO 12/31/2022
OPERS Examination
FairfieldFairfield Union Local School District
7/1/2021 TO 6/30/2022
Financial AuditIPA
FranklinFocus Learning Academy of Central Columbus
7/1/2021 TO 6/30/2022
Financial AuditIPA
Norwich Township
Ohio Police and Fire Pension Fund Census Data Examination
1/1/2021 TO 12/31/2021
OP&F Examination
Reynoldsburg City School District
7/1/2021 TO 6/30/2022
Financial Audit
Educational Service Center of Central Ohio
7/1/2021 TO 6/30/2022
Financial Audit
Franklin County Family and Children First Council
7/1/2021 TO 6/30/2022
Financial Audit
Educational Service Center Council of Governments
7/1/2021 TO 6/30/2022
Financial Audit
GalliaGallia/Vinton Educational Service Center
7/1/2021 TO 6/30/2022
Financial Audit
GeaugaNortheast Ohio Consortium Council of Governments
7/1/2021 TO 6/30/2022
Financial Audit
GreeneGreeneview Local School District
7/1/2021 TO 6/30/2022
Financial AuditIPA
Bellbrook-Sugarcreek Local School District
7/1/2021 TO 6/30/2022
Financial Audit
HamiltonDAMPE Community School
7/1/2020 TO 6/30/2021
Financial Audit
Indian Hill Exempted Village School District
7/1/2021 TO 6/30/2022
Financial Audit
Center for Collaborative Solutions
7/1/2021 TO 6/30/2022
Financial AuditIPA
FFR
Madeira City School District
7/1/2021 TO 6/30/2022
Financial Audit
HighlandFairfield Local School District
7/1/2021 TO 6/30/2022
Financial Audit
HuronWestern Reserve Local School District
7/1/2021 TO 6/30/2022
Financial Audit
JacksonCity of Wellston
Ohio Police and Fire Pension Fund Census Data Examination
1/1/2021 TO 12/31/2021
OP&F Examination
JeffersonCity of Steubenville
Ohio Police and Fire Pension Fund Census Data Examination
1/1/2021 TO 12/31/2021
OP&F Examination
KnoxKnox County Career Center
7/1/2021 TO 6/30/2022
Financial AuditIPA
LakeRiverside Local School District
7/1/2021 TO 6/30/2022
Financial Audit
Fairport Harbor Exempted Village School District
7/1/2021 TO 6/30/2022
Financial Audit
LawrenceChesapeake Union Exempted Village School District
7/1/2021 TO 6/30/2022
Financial Audit
Ironton City School District
7/1/2021 TO 6/30/2022
Financial Audit
LorainRES-CARE OHIO, INC. DBA ST CHARLES PLACE/ST JAMES PLACE
1/1/2021 TO 12/31/2021
Agreed Upon ProceduresMED
Wellington Exempted Village School District
7/1/2021 TO 6/30/2022
Financial Audit
LucasEagle Learning Center, Inc.
7/1/2021 TO 6/30/2022
Financial Audit
MadisonLondon City School District
7/1/2021 TO 6/30/2022
Financial AuditIPA
VOCA CORPORATION OF OHIO DBA RESCARE OHIO-LONDON
1/1/2021 TO 12/31/2021
Agreed Upon ProceduresMED
MahoningReuben McMillan Free Library Association
1/1/2020 TO 12/31/2021
Financial Audit
Mahoning County Career and Technical Center
7/1/2021 TO 6/30/2022
Financial Audit
West Branch Local School District
7/1/2021 TO 6/30/2022
Financial Audit
Southside Academy
7/1/2021 TO 6/30/2022
Financial AuditIPA
Sebring Local School District
7/1/2021 TO 6/30/2022
Financial Audit
MercerColdwater Exempted Village School District
7/1/2021 TO 6/30/2022
Financial Audit
MontgomeryHavens of Ohio, LLC DBA Woodhaven
1/1/2019 TO 12/31/2020
Compliance ExaminationMED
MuskingumMuskingum Valley Educational Service Center
7/1/2021 TO 6/30/2022
Financial Audit
PortageField Local School District
7/1/2021 TO 6/30/2022
Financial Audit
Aurora City School District
7/1/2021 TO 6/30/2022
Financial Audit
Crestwood Local School District
7/1/2021 TO 6/30/2022
Financial Audit
PutnamOttawa Glandorf Local School District
7/1/2021 TO 6/30/2022
Financial Audit
RichlandOntario Local School District
7/1/2021 TO 6/30/2022
Financial Audit
Mid-Ohio Educational Service Center
7/1/2021 TO 6/30/2022
Financial Audit
RossAdena Local School District
7/1/2021 TO 6/30/2022
Financial Audit
Ross-Pike Educational Service District
7/1/2021 TO 6/30/2022
Financial AuditFFR
SanduskyGibsonburg Exempted Village School District
7/1/2021 TO 6/30/2022
Financial Audit
Sandusky Metropolitan Housing Authority
Real Estate Assessment Center (REAC) Financial Assessment Submission Agreed-Upon Procedures
7/1/2021 TO 6/30/2022
Agreed Upon Procedures
City of Clyde
Ohio Public Employees Retirement System Census Data Examination
1/1/2022 TO 12/31/2022
OPERS Examination
City of Fremont
Ohio Public Employees Retirement System Census Data Examination
1/1/2022 TO 12/31/2022
OPERS Examination
SciotoScioto County Career Technical Center
7/1/2021 TO 6/30/2022
Financial Audit
Wheelersburg Local School District
7/1/2021 TO 6/30/2022
Financial AuditFFR
Northwest Local School District
7/1/2021 TO 6/30/2022
Financial Audit
StarkLake Local School District
7/1/2021 TO 6/30/2022
Financial Audit
Marlington Local School District
7/1/2021 TO 6/30/2022
Financial Audit
VOCA CORPORATION OF OHIO DBA MARKET AVENUE GROUP HOME
1/1/2021 TO 12/31/2021
Agreed Upon ProceduresMED
Tuslaw Local School District
7/1/2021 TO 6/30/2022
Financial Audit
Beacon Academy
7/1/2021 TO 6/30/2022
Financial AuditIPA
Canton City School District
7/1/2021 TO 6/30/2022
Financial AuditIPA
SummitNortheast Ohio Four County Regional Planning and Development Organization
7/1/2020 TO 6/30/2022
Financial Audit
Oriana House, Inc.
1/1/2019 TO 12/31/2020
Compliance ExaminationMED
Portage Lakes Career Center
7/1/2021 TO 6/30/2022
Financial Audit
Norton City School District
7/1/2021 TO 6/30/2022
Financial Audit
TrumbullMathews Local School District
7/1/2021 TO 6/30/2022
Financial Audit
TuscarawasTuscarawas County Agricultural Society
12/1/2018 TO 11/30/2020
Financial AuditFFR
Indian Valley Local School District
7/1/2021 TO 6/30/2022
Financial Audit
Van WertCity of Van Wert
Ohio Police and Fire Pension Fund Census Data Examination
1/1/2021 TO 12/31/2021
OP&F Examination
WarrenWayne Local School District
7/1/2021 TO 6/30/2022
Financial AuditIPA
Carlisle Local School District
7/1/2021 TO 6/30/2022
Financial Audit
WilliamsWilliams County District Board of Health
1/1/2021 TO 12/31/2021
Financial Audit