Press Release • Ohio Auditor of State
Audit Advisory for Thursday, November 09, 2023
For Immediate Release
Wednesday, November 8, 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 Thursday, November 09, 2023.
FFR = FINDINGS FOR RECOVERY IPA = INDEPENDENT PUBLIC ACCOUNTANT MED = MEDICAID PROGRAM INTEGRITY
| County | Audit Entity and Period | Report Type | |
|---|---|---|---|
| Adams | Green Township 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | |
| Manchester Township 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | ||
| Athens | Athens Metropolitan Housing Authority 1/1/2021 TO 12/31/2021 | Financial Audit | |
| Auglaize | Auglaize County Public District Library 1/1/2021 TO 12/31/2022 | Financial Audit | |
| Belmont | Belmont County Agricultural Society 12/1/2020 TO 11/30/2022 | Financial Audit | |
| Butler | Miami University State Teachers Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | STRS Examination | |
| Clark | Springfield-Beckley Municipal Airport Joint Economic Development District 1/1/2021 TO 12/31/2022 | Financial Audit | |
| Harmony Township 1/1/2021 TO 12/31/2022 | Financial Audit | ||
| Clark County Convention Facilities Authority 1/1/2021 TO 12/31/2022 | Financial Audit | FFR | |
| Clermont | Community Improvement Corporation of Southern Clermont 1/1/2021 TO 12/31/2022 | Basic Audit | |
| Clermont County Educational Service Center State Teachers Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | STRS Examination | ||
| Clermont County Educational Service Center School Employees Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | SERS Examination | ||
| Clinton | Clinton Metropolitan Housing Authority 1/1/2021 TO 12/31/2021 | Financial Audit | |
| Columbiana | Columbiana County Airport Authority 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | |
| Coshocton | Coshocton County Regional Airport Authority 1/1/2022 TO 12/31/2022 | Audited as Part of Primary Government | |
| Coshocton County 1/1/2022 TO 12/31/2022 | Financial Audit | ||
| Coshocton County Land Reutilization Corporation 1/1/2022 TO 12/31/2022 | Audited as Part of Primary Government | ||
| Crawford | Bucyrus City School District School Employees Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | SERS Examination | |
| Bucyrus City School District State Teachers Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | STRS Examination | ||
| Cuyahoga | Euclid Public Library 1/1/2021 TO 12/31/2022 | Financial Audit | |
| Solon City School District School Employees Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | SERS Examination | ||
| Solon City School District State Teachers Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | STRS Examination | ||
| Newburgh Heights Community Improvement Corporation 1/1/2021 TO 12/31/2022 | Financial Audit | ||
| Gateway Economic Development Corporation of Greater Cleveland 1/1/2022 TO 12/31/2022 | Financial Audit | ||
| Cuyahoga Heights Local School District 7/1/2021 TO 6/30/2022 | Financial Audit | ||
| South Euclid-Lyndhurst City School District School Employees Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | SERS Examination | ||
| South Euclid-Lyndhurst City School District State Teachers Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | STRS Examination | ||
| City of Broadview Heights 1/1/2022 TO 12/31/2022 | Financial Audit | ||
| Strongsville Community Improvement Corporation 1/1/2021 TO 12/31/2022 | Basic Audit | ||
| Darke | Darke County General Health District 1/1/2021 TO 12/31/2022 | Financial Audit | |
| Village of Wayne Lakes 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | ||
| Darke County Community Improvement Corporation 1/1/2021 TO 12/31/2022 | Financial Audit | ||
| Defiance | Ayersville Local School District State Teachers Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | STRS Examination | |
| Ayersville Local School District School Employees Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | SERS Examination | ||
| Delaware | Delaware County Board of Developmental Disabilities 1/1/2021 TO 12/31/2021 | Agreed Upon Procedures | MED |
| Erie | Margaretta Local School District School Employees Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | SERS Examination | |
| Margaretta Local School District State Teachers Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | STRS Examination | ||
| Fairfield | Lancaster City School District State Teachers Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | STRS Examination | |
| Lancaster City School District School Employees Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | SERS Examination | ||
| Fayette | Fayette County General Health District 1/1/2022 TO 12/31/2022 | Financial Audit | |
| Franklin | Prairie Township Community Improvement Corporation 1/1/2021 TO 12/31/2022 | Basic Audit | |
| Prairie Township Joint Economic Development District 1/1/2021 TO 12/31/2022 | Basic Audit | ||
| Educational Service Center Council of Governments State Teachers Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | STRS Examination | ||
| Educational Service Center Council of Governments School Employees Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | SERS Examination | ||
| Urbancrest Community Improvement Corporation 1/1/2021 TO 12/31/2022 | Basic Audit | ||
| Access Ohio LLC 7/1/2018 TO 6/30/2021 | Compliance Examination | MED | |
| Westerville Industry and Commerce Corporation 1/1/2021 TO 12/31/2022 | Basic Audit | ||
| Alliance for High Quality Education 7/1/2021 TO 6/30/2023 | Basic Audit | ||
| Westwood Preparatory Academy State Teachers Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | STRS Examination | ||
| Fulton | Fulton Township 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | |
| York Township 1/1/2021 TO 12/31/2022 | Financial Audit | ||
| Gallia | Gallipolis City School District State Teachers Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | STRS Examination | |
| Gallipolis City School District School Employees Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | SERS Examination | ||
| Community Improvement Corporation of Gallia County 1/1/2021 TO 12/31/2022 | Basic Audit | ||
| Gallia County Transportation Improvement District 1/1/2021 TO 12/31/2022 | Basic Audit | ||
| Geauga | Chardon Local School District School Employees Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | SERS Examination | |
| Chardon Local School District State Teachers Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | STRS Examination | ||
| Guernsey | Rolling Hills Local School District School Employees Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | SERS Examination | |
| Rolling Hills Local School District State Teachers Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | STRS Examination | ||
| Westland Township 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | ||
| Wills Township 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | ||
| Knox Township 1/1/2021 TO 12/31/2022 | Financial Audit | ||
| Hamilton | Dohn Community High School School Employees Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | SERS Examination | |
| Dohn Community High School State Teachers Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | STRS Examination | ||
| Loveland City School District School Employees Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | SERS Examination | ||
| Loveland City School District State Teachers Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | STRS Examination | ||
| Hancock | Liberty Township 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | |
| Village of Vanlue 1/1/2021 TO 12/31/2022 | Financial Audit | ||
| Eagle Township 1/1/2021 TO 12/31/2022 | Financial Audit | ||
| Biglick Township 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | ||
| Hancock County Educational Service Center School Employees Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | SERS Examination | ||
| Hancock County Educational Service Center State Teachers Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | STRS Examination | ||
| Hardin | City of Kenton 1/1/2022 TO 12/31/2022 | Financial Audit | |
| Ada-Liberty Joint Ambulance District 1/1/2021 TO 12/31/2022 | Financial Audit | ||
| Henry | Community Improvement Corporation of Henry County 1/1/2021 TO 12/31/2022 | Financial Audit | |
| Freedom Township 1/1/2021 TO 12/31/2022 | Financial Audit | ||
| Napoleon Township 1/1/2021 TO 12/31/2022 | Financial Audit | ||
| Henry County Regional Airport Authority 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | ||
| Highland | Hillsboro Community Improvement Corporation 2/2/2021 TO 12/31/2022 | Basic Audit | |
| Hillsboro City School District School Employees Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | SERS Examination | ||
| Hillsboro City School District State Teachers Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | STRS Examination | ||
| Holmes | West Holmes Local School District School Employees Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | SERS Examination | |
| West Holmes Local School District State Teachers Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | STRS Examination | ||
| Huron | Western Reserve Local School District State Teachers Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | STRS Examination | |
| Jefferson | Salem Township 1/1/2021 TO 12/31/2022 | Financial Audit | |
| Lake | City of Kirtland 1/1/2022 TO 12/31/2022 | Financial Audit | |
| Perry Area Joint Recreation Board 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | ||
| Village of Waite Hill 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | ||
| Lawrence | Village of Coal Grove 1/1/2021 TO 12/31/2022 | Financial Audit | |
| Rome Township 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | ||
| Symmes Township 1/1/2021 TO 12/31/2022 | Financial Audit | ||
| Licking | Alexandria Public Library 1/1/2021 TO 12/31/2022 | Financial Audit | |
| Johnstown Community Improvement Corporation 1/1/2021 TO 12/31/2022 | Basic Audit | ||
| Homer Public Library 1/1/2021 TO 12/31/2022 | Basic Audit | ||
| Etna-Reynoldsburg Joint Economic Development District-3 1/1/2021 TO 12/31/2022 | Basic Audit | ||
| Etna-Reynoldsburg Joint Economic Development District- 4 1/1/2021 TO 12/31/2022 | Basic Audit | ||
| Lorain | Lorain County Economic and Industrial Development Corporation 1/1/2021 TO 12/31/2022 | Basic Audit | |
| Columbia Township 1/1/2020 TO 12/31/2021 | Financial Audit | ||
| Wellington Union Cemetery 1/1/2020 TO 12/31/2021 | Basic Audit | ||
| Elyria Community Improvement Corporation 7/1/2020 TO 6/30/2022 | Basic Audit | ||
| City of Sheffield Lake 1/1/2022 TO 12/31/2022 | Financial Audit | ||
| Lorain County General Health District 1/1/2022 TO 12/31/2022 | Financial Audit | ||
| North Coast Regional Council of Park Districts 1/1/2022 TO 12/31/2022 | Financial Audit | ||
| Village of Wellington 1/1/2021 TO 12/31/2022 | Financial Audit | ||
| Lucas | Western Toledo Preparatory Academy State Teachers Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | STRS Examination | |
| Western Toledo Preparatory Academy School Employees Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | SERS Examination | ||
| Toledo Area Regional Transit Authority National Transit Database (NTD) Financial Data Annual Agreed-Upon Procedures 1/1/2022 TO 12/31/2022 | Agreed Upon Procedures | ||
| Lucas County Board of Developmental Disabilities 1/1/2021 TO 12/31/2021 | Agreed Upon Procedures | MED | |
| Lucas Soil and Water Conservation District 1/1/2021 TO 12/31/2022 | Financial Audit | ||
| Swanton Township 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | ||
| Springfield Township 1/1/2021 TO 12/31/2022 | Financial Audit | ||
| Mahoning | Western Reserve Joint Fire District 1/1/2021 TO 12/31/2022 | Financial Audit | |
| Medina | Hinckley Township 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | |
| Medina City Development Corporation 1/1/2021 TO 12/31/2022 | Basic Audit | ||
| Meigs | Meigs Local School District School Employees Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | SERS Examination | |
| Meigs Local School District State Teachers Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | STRS Examination | ||
| Meigs Metropolitan Housing Authority 10/1/2021 TO 9/30/2022 | Financial Audit | ||
| Miami | Community Improvement Corporation of Bradford 1/1/2021 TO 7/20/2023 | Basic Audit | |
| Monroe | Monroe County Community Improvement Corporation 1/1/2021 TO 9/9/2022 | Basic Audit | |
| Montgomery | Dixie Chiropractic, Inc. 1/1/2019 TO 12/31/2021 | Compliance Examination | MED |
| Trotwood Preparatory and Fitness Academy School Employees Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | SERS Examination | ||
| Trotwood Preparatory and Fitness Academy State Teachers Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | STRS Examination | ||
| Montgomery Preparatory Academy State Teachers Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | STRS Examination | ||
| Montgomery Preparatory Academy School Employees Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | SERS Examination | ||
| Centerville City School District School Employees Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | SERS Examination | ||
| Centerville City School District State Teachers Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | STRS Examination | ||
| Morgan | Village of Malta 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | |
| Muskingum | Village of South Zanesville 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | |
| Noble | Caldwell Public Library 1/1/2021 TO 12/31/2022 | Financial Audit | |
| Stock Township 1/1/2021 TO 12/31/2022 | Basic Audit | ||
| Beaver Township 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | ||
| Ottawa | Village of Marblehead 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | |
| Out of State | Ohio Municipal Joint Self Insurance Pool 4/1/2022 TO 3/31/2023 | Financial Audit | IPA |
| Perry | Area 14 Workforce Development Board 1/1/2022 TO 12/31/2022 | Financial Audit | |
| Pickaway | Pickaway County Park District 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | |
| Putnam | Putnam County District Board of Health 1/1/2021 TO 12/31/2022 | Financial Audit | |
| Village of Ottoville 1/1/2021 TO 12/31/2022 | Financial Audit | ||
| Richland | Sandusky Township 1/1/2021 TO 12/31/2022 | Financial Audit | |
| Destination Mansfield-Richland County 1/1/2021 TO 12/31/2022 | Financial Audit | ||
| Ross | Ross-Pike Educational Service District School Employees Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | SERS Examination | |
| Ross-Pike Educational Service District State Teachers Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | STRS Examination | ||
| Sandusky | Fremont City School District 7/1/2021 TO 6/30/2022 | Financial Audit | |
| Scioto | Scioto County Family and Children First Council 1/1/2021 TO 12/31/2022 | Financial Audit | |
| Genesis Respiratory Services, Inc. 1/1/2019 TO 12/31/2021 | Compliance Examination | MED | |
| Wheelersburg Local School District School Employees Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | SERS Examination | ||
| Wheelersburg Local School District State Teachers Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | STRS Examination | ||
| Stark | Sugar Creek Township 1/1/2021 TO 12/31/2022 | Financial Audit | |
| Summit | Summit County Board of Developmental Disabilities 1/1/2021 TO 12/31/2021 | Agreed Upon Procedures | MED |
| Trumbull | Trumbull County Soil and Water Conservation District 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | |
| Tuscarawas | Franklin Township 1/1/2019 TO 12/31/2021 | Financial Audit | FFR |
| Lawrence Township Community Improvement Corporation 1/1/2021 TO 12/31/2022 | Basic Audit | ||
| Buckeye Joint Vocational School District School Employees Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | SERS Examination | ||
| Buckeye Joint Vocational School District State Teachers Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | STRS Examination | ||
| Union | Union County Board of Developmental Disabilities 1/1/2021 TO 12/31/2021 | Agreed Upon Procedures | MED |
| Vinton | Vinton County Convention and Visitors Bureau 1/1/2021 TO 12/31/2022 | Basic Audit | |
| Warren | Warren County Educational Service Center State Teachers Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | STRS Examination | |
| Warren County Educational Service Center School Employees Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | SERS Examination | ||
| Franklin Public Library 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | ||
| Washington | Lowell-Adams Joint Fire District 1/1/2021 TO 12/31/2022 | Basic Audit | |
| Wayne | Community Improvement Corporation of Rittman 1/1/2021 TO 12/31/2022 | Basic Audit | |
| Williams | Center Township 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | |
| Wood | Village of Custar 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | |
| Bowling Green Chamber of Commerce DBA Visit BG Ohio 1/1/2021 TO 12/31/2022 | Basic Audit | ||
| Wood County Soil and Water Conservation District 1/1/2021 TO 12/31/2022 | Agreed Upon Procedures | ||
| Wood County Transportation Improvement District 1/1/2021 TO 12/31/2022 | Basic Audit | ||
| Village of Bairdstown 1/1/2021 TO 12/31/2022 | Basic Audit | ||
| Eastwood Local School District State Teachers Retirement System Census Data Examination 7/1/2022 TO 6/30/2023 | STRS Examination |
| The full reports will be available Thursday, November 09, 2023 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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