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Press Release Ohio Auditor of State

Audit Advisory for Thursday, March 21, 2024

For Immediate Release

Wednesday, March 20, 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 21, 2024.

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

CountyAudit Entity and PeriodReport Type
AdamsVillage of Rome
1/1/2021 TO 7/31/2022
Financial Audit
AllenDelphos City School District
7/1/2022 TO 6/30/2023
Financial Audit
Allen County Educational Service Center
7/1/2021 TO 6/30/2023
Financial AuditIPA
AshlandAshland County-West Holmes Joint Vocational School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
Loudonville-Perrysville Exempted Village School District
7/1/2022 TO 6/30/2023
Financial Audit
AshtabulaBuckeye Local School District
7/1/2022 TO 6/30/2023
Financial Audit
AthensTri-County Career Center
7/1/2022 TO 6/30/2023
Financial Audit
Athens Metropolitan Housing Authority
Real Estate Assessment Center (REAC) Financial Assessment Submission Agreed-Upon Procedures
1/1/2021 TO 12/31/2021
Agreed Upon Procedures
AuglaizeWapakoneta City School District
7/1/2022 TO 6/30/2023
Financial Audit
BelmontBelmont-Harrison Vocational School District
7/1/2021 TO 6/30/2023
Financial AuditIPA
Barnesville Exempted Village School District
7/1/2022 TO 6/30/2023
Financial Audit
BrownSouthwest Ohio Regional Development Authority
1/1/2021 TO 12/31/2022
Financial Audit
Brown County Schools Benefits Consortium
7/1/2022 TO 6/30/2023
Financial AuditIPA
ButlerFairfield Township
Ohio Police and Fire Pension Fund Census Data Examination
1/1/2022 TO 12/31/2022
OP&F Examination
Marshall High School
7/1/2022 TO 6/30/2023
Financial AuditIPA
Lane Public Library
1/1/2021 TO 12/31/2022
Financial Audit
ChampaignTriad Local School District
7/1/2022 TO 6/30/2023
Financial Audit
ClarkSpringfield Preparatory and Fitness Academy
7/1/2022 TO 6/30/2023
Financial AuditIPA
Tecumseh Local School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
Clark County - Springfield Transportation Coordinating Committee
7/1/2022 TO 6/30/2023
Financial AuditIPA
Global Impact STEM Academy
7/1/2022 TO 6/30/2023
Financial AuditIPA
Springfield-Clark Career Technology Center
7/1/2022 TO 6/30/2023
Financial AuditIPA
ClermontWest Clermont Local School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
Union Township
Ohio Police and Fire Pension Fund Census Data Examination
1/1/2022 TO 12/31/2022
OP&F Examination
ClintonSouthern Ohio Educational Service Center
7/1/2022 TO 6/30/2023
Financial Audit
ColumbianaVillage of Lisbon
1/1/2020 TO 12/31/2021
Financial AuditIPA
Salem City School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
Columbiana County Career and Technology Center
7/1/2022 TO 6/30/2023
Financial Audit
CoshoctonRiver View Local School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
Ridgewood Local School District
7/1/2022 TO 6/30/2023
Financial Audit
CrawfordGalion City School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
Bucyrus City School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
CuyahogaCity of Parma Heights
1/1/2022 TO 12/31/2022
Financial AuditFFR
Beachwood Community Improvement Corporation
1/1/2022 TO 12/31/2023
Basic Audit
Strongsville City School District
7/1/2022 TO 6/30/2023
Financial Audit
Huber Heights Preparatory Academy dba Parma Academy
7/1/2022 TO 6/30/2023
Financial AuditIPA
Cleveland Arts and Social Sciences Academy
7/1/2022 TO 6/30/2023
Financial AuditIPA
Mayfield City School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
Solon City School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
Near West Intergenerational School (NWIS)
7/1/2022 TO 6/30/2023
Financial Audit
The Intergenerational School
7/1/2022 TO 6/30/2023
Financial Audit
Lakeshore Intergenerational School (LIS)
7/1/2022 TO 6/30/2023
Financial Audit
Lincoln Park Academy
7/1/2022 TO 6/30/2023
Financial AuditIPA
Chagrin Falls Exempted Village School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
Old Brook High School
7/1/2022 TO 6/30/2023
Financial AuditIPA
Hope Academy Northcoast Campus
7/1/2022 TO 6/30/2023
Financial AuditIPA
East Academy
7/1/2022 TO 6/30/2023
Financial AuditIPA
West Park Academy
7/1/2022 TO 6/30/2023
Financial AuditIPA
Cedar Lee Special Improvement District
10/1/2021 TO 9/30/2023
Basic Audit
Beachwood City School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
Fairview Park City School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
Horizon Science Academy Cleveland Middle School
7/1/2022 TO 6/30/2023
Financial AuditIPA
Bay Village City School District
7/1/2022 TO 6/30/2023
Financial Audit
Horizon Science Academy of Cleveland
7/1/2022 TO 6/30/2023
Financial AuditIPA
Horizon Science Academy-Denison Middle School
7/1/2022 TO 6/30/2023
Financial AuditIPA
T-Squared Honors Academy
7/1/2021 TO 6/30/2022
Financial Audit
Washington Park Community School
7/1/2021 TO 6/30/2022
Financial Audit
DarkeArcanum-Butler Local School District
7/1/2022 TO 6/30/2023
Financial Audit
Greenville City School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
DefianceDefiance City School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
ErieErie Metropolitan Housing Authority
Real Estate Assessment Center (REAC) Financial Assessment Submission Agreed-Upon Procedures
1/1/2023 TO 12/31/2023
Agreed Upon Procedures
Vermilion Township
1/1/2021 TO 12/31/2022
Financial Audit
Monroe Preparatory Academy
7/1/2022 TO 6/30/2023
Financial AuditIPA
Erie County Regional Planning Commission
1/1/2021 TO 12/31/2022
Financial Audit
Florence Township
1/1/2021 TO 12/31/2022
Financial AuditFFR
FairfieldSouth Central Ohio Insurance Consortium
7/1/2022 TO 6/30/2023
Financial AuditIPA
Village of Stoutsville
1/1/2021 TO 12/31/2022
Basic Audit
City of Pickerington
Ohio Public Employees Retirement System Census Data Examination
1/1/2023 TO 12/31/2023
OPERS Examination
Pleasant Township
Ohio Police and Fire Pension Fund Census Data Examination
1/1/2022 TO 12/31/2022
OP&F Examination
FayetteMiami Trace Local School District
7/1/2022 TO 6/30/2023
Financial Audit
FranklinManagement Council of Ohio Education Computer Network (MCOECN)
7/1/2022 TO 6/30/2023
Financial Audit
State Teachers Retirement System of Ohio
GASB 68 Pension Schedules and GASB 75 OPEB Schedules
7/1/2022 TO 6/30/2023
Retirement System Schedules
Interim HealthCare of Columbus, Inc.
1/1/2019 TO 12/31/2021
Compliance ExaminationMED
Reynoldsburg City School District
7/1/2022 TO 6/30/2023
Financial Audit
Focus Learning Academy of Northern Columbus
7/1/2022 TO 6/30/2023
Financial AuditIPA
The Charles School at Ohio Dominican University
7/1/2022 TO 6/30/2023
Financial AuditIPA
Graham Elementary and Middle School
7/1/2022 TO 6/30/2023
Financial AuditIPA
The Graham School
7/1/2022 TO 6/30/2023
Financial AuditIPA
The Ohio State University
7/1/2022 TO 6/30/2023
Financial AuditIPA
Columbus Arts and Technology Academy
7/1/2022 TO 6/30/2023
Financial AuditIPA
Cornerstone Academy
7/1/2022 TO 6/30/2023
Financial AuditIPA
Columbus Humanities Arts and Technology Academy
7/1/2022 TO 6/30/2023
Financial AuditIPA
Valor Academy, Inc.
7/1/2022 TO 6/30/2023
Financial AuditIPA
Franklinton Preparatory High School
7/1/2022 TO 6/30/2023
Financial AuditIPA
Flex High School
7/1/2022 TO 6/30/2023
Financial AuditIPA
South Scioto Academy
7/1/2022 TO 6/30/2023
Financial AuditIPA
North Columbus Preparatory Academy
7/1/2022 TO 6/30/2023
Financial AuditIPA
Kids Care Elementary
7/1/2022 TO 6/30/2023
Financial AuditIPA
Focus North High School
7/1/2022 TO 6/30/2023
Financial AuditIPA
Northland Preparatory and Fitness Academy
7/1/2022 TO 6/30/2023
Financial AuditIPA
Columbus Preparatory and Fitness Academy
7/1/2022 TO 6/30/2023
Financial AuditIPA
Columbus Performance Academy
7/1/2022 TO 6/30/2023
Financial AuditIPA
Whitehall Preparatory and Fitness Academy
7/1/2022 TO 6/30/2023
Financial AuditIPA
Performance Academy Eastland
7/1/2022 TO 6/30/2023
Financial AuditIPA
Columbus Collegiate Academy West
7/1/2022 TO 6/30/2023
Financial AuditIPA
Columbus Collegiate Academy
7/1/2022 TO 6/30/2023
Financial AuditIPA
United Preparatory Academy East
7/1/2022 TO 6/30/2023
Financial AuditIPA
United Preparatory Academy
7/1/2022 TO 6/30/2023
Financial AuditIPA
Ohio Achievement Charter Schools, Inc. (dba The Millennium Community School)
7/1/2022 TO 6/30/2023
Financial AuditIPA
FultonWauseon Exempted Village School District
7/1/2022 TO 6/30/2023
Financial Audit
GalliaVillage of Centerville
1/1/2021 TO 12/31/2022
Financial Audit
GeaugaGeauga Public Health
1/1/2021 TO 12/31/2022
Financial Audit
Geauga County Soil and Water Conservation District
1/1/2021 TO 12/31/2022
Financial Audit
Chardon Local School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
GreeneBellbrook-Sugarcreek Local School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
GuernseyRolling Hills Local School District
7/1/2022 TO 6/30/2023
Financial Audit
East Guernsey Local School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
HamiltonFinneytown Local School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
AchievePoint Career Academy-Cincinnati
7/1/2022 TO 6/30/2023
Financial AuditIPA
St. Joseph Infant and Maternity Home dba St. Joseph Home of Cincinnati
1/1/2022 TO 12/31/2022
Agreed Upon ProceduresMED
Harrison Township - City of Harrison Joint Economic Development District
1/1/2021 TO 12/31/2022
Financial Audit
Indian Hill Exempted Village School District
7/1/2022 TO 6/30/2023
Financial Audit
Ohio-Kentucky-Indiana Regional Council of Governments
7/1/2022 TO 6/30/2023
Financial AuditIPA
HarrisonHarrison County Agricultural Society
12/1/2020 TO 11/30/2022
Agreed Upon Procedures
HenryNapoleon Public Library
1/1/2022 TO 12/31/2023
Agreed Upon Procedures
Consortium of Northwest Ohio
7/1/2022 TO 6/30/2023
Financial AuditIPA
HighlandLynchburg Clay Local School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
Fairfield Township
1/1/2021 TO 12/31/2022
Financial Audit
HuronWillard City School District
7/1/2022 TO 6/30/2023
Financial Audit
JeffersonToronto City School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
KnoxKnox County Career Center
7/1/2022 TO 6/30/2023
Financial AuditIPA
LakeHealth Care Benefits Program of Lake County Schools Council
7/1/2022 TO 6/30/2023
Financial AuditIPA
Willoughby-Eastlake City School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
LawrenceIronton City School District
7/1/2022 TO 6/30/2023
Financial Audit
Tri-State STEM+M School
7/1/2022 TO 6/30/2023
Financial AuditIPA
LickingPataskala Corporate Park Joint Economic Development District
1/1/2021 TO 12/31/2022
Basic Audit
Licking Heights Local School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
LorainEducational Service Center of Lorain County
7/1/2022 TO 6/30/2023
Financial AuditIPA
Elyria City School District
7/1/2022 TO 6/30/2023
Financial Audit
LucasSunshine Inc. Residential and Support Services dba Sunshine Children's Home
1/1/2022 TO 12/31/2022
Agreed Upon ProceduresMED
Lucas County 911 Regional Council of Governments
Ohio Public Employees Retirement System Census Data Examination
1/1/2023 TO 12/31/2023
OPERS Examination
Anne Grady Corporation dba Anne Grady Center
1/1/2022 TO 12/31/2022
Agreed Upon ProceduresMED
Washington Local School District
7/1/2022 TO 6/30/2023
Financial Audit
Toledo School for the Arts
7/1/2022 TO 6/30/2023
Financial Audit
Anthony Wayne Local School District
7/1/2022 TO 6/30/2023
Financial Audit
Imagine Environmental Science Academy
7/1/2022 TO 6/30/2023
Financial AuditIPA
Village of Holland
Ohio Police and Fire Pension Fund Census Data Examination
1/1/2023 TO 12/31/2023
OP&F Examination
Horizon Science Academy of Toledo
7/1/2022 TO 6/30/2023
Financial AuditIPA
Horizon Science Academy Springfield
7/1/2022 TO 6/30/2023
Financial AuditIPA
Toledo Metropolitan Area Council of Governments
7/1/2022 TO 6/30/2023
Financial AuditIPA
MadisonLondon City School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
Madison-Plains Local School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
MahoningCampbell City School District
7/1/2022 TO 6/30/2023
Financial Audit
West Branch Local School District
7/1/2022 TO 6/30/2023
Financial Audit
MarionTRECA Digital Academy
7/1/2022 TO 6/30/2023
Financial AuditIPA
Scioto Conservancy District
1/1/2022 TO 12/31/2023
Basic Audit
Marion Preparatory Academy
7/1/2022 TO 6/30/2023
Financial AuditIPA
MedinaBuckeye Local School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
Granger Township
1/1/2021 TO 12/31/2022
Financial Audit
Medina County Joint Vocational School District
7/1/2022 TO 6/30/2023
Financial Audit
Brunswick City School District
7/1/2022 TO 6/30/2023
Financial Audit
MeigsSouthern Local School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
Eastern Local School District
7/1/2022 TO 6/30/2023
Financial Audit
MonroeMonroe County Agricultural Society
12/1/2020 TO 11/30/2022
Agreed Upon Procedures
Monroe County Metropolitan Housing Authority
7/1/2022 TO 6/30/2023
Financial Audit
MontgomeryWest Carrollton City School District
7/1/2022 TO 6/30/2023
Financial Audit
Alliance Community Schools, Inc.
7/1/2022 TO 6/30/2023
Financial AuditIPA
Trotwood Preparatory and Fitness Academy
7/1/2022 TO 6/30/2023
Financial AuditIPA
Brookville Local School District
7/1/2022 TO 6/30/2023
Financial Audit
Area Agency on Aging, Planning and Service Area 2
7/1/2021 TO 6/30/2022
Agreed Upon ProceduresMED
Dayton Career Tech High School
7/1/2022 TO 6/30/2023
Financial AuditIPA
Oakwood City School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
Dayton SMART Elementary School
7/1/2022 TO 6/30/2023
Financial Audit
MorganMorgan County Metropolitan Housing Authority
7/1/2022 TO 6/30/2023
Financial Audit
MorrowCardington-Lincoln Local School District
7/1/2022 TO 6/30/2023
Financial Audit
MuskingumMaysville Local School District
7/1/2022 TO 6/30/2023
Financial Audit
West Muskingum Local School District
7/1/2022 TO 6/30/2023
Financial Audit
OttawaCommunity Improvement Corporation of Ottawa County
1/1/2021 TO 12/31/2022
Financial Audit
PauldingAntwerp Local School District
7/1/2022 TO 6/30/2023
Financial Audit
PerryVillage of Corning
1/1/2021 TO 12/31/2022
Financial AuditIPA
PickawayCircleville City School District
7/1/2022 TO 6/30/2023
Financial Audit
Teays Valley Local School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
PikeEastern Local School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
Pike County General Health District
1/1/2021 TO 12/31/2022
Financial Audit
Scioto Valley Local School District
7/1/2022 TO 6/30/2023
Financial Audit
PortageBio-Med Science Academy STEM School
7/1/2022 TO 6/30/2023
Financial AuditIPA
PutnamPutnam County Educational Service Center
7/1/2022 TO 6/30/2023
Financial Audit
RichlandMansfield City School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
Plymouth - Shiloh Local School District
7/1/2022 TO 6/30/2023
Financial Audit
Cypress High School
7/1/2022 TO 6/30/2023
Financial AuditIPA
Bellville Independent Agricultural Society
12/1/2021 TO 11/30/2023
Basic Audit
RossSoutheastern Local School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
SciotoPortsmouth Metropolitan Housing Authority
7/1/2022 TO 6/30/2023
Financial AuditIPA
New Boston Local School District
7/1/2022 TO 6/30/2023
Financial Audit
ShelbyAnna Local School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
StarkMinerva Local School District
7/1/2022 TO 6/30/2023
Financial Audit
Stark County School Financing District
7/1/2021 TO 6/30/2023
Basic Audit
Plain Township
1/1/2021 TO 12/31/2022
Financial Audit
Canton Local School District
7/1/2022 TO 6/30/2023
Financial Audit
Alliance City School District
7/1/2022 TO 6/30/2023
Financial Audit
Beacon Academy
7/1/2022 TO 6/30/2023
Financial AuditIPA
SummitPortage Lakes Career Center
7/1/2022 TO 6/30/2023
Financial AuditFFR
Akron Career Tech High School
7/1/2022 TO 6/30/2023
Financial AuditIPA
Middlebury Academy
7/1/2022 TO 6/30/2023
Financial AuditIPA
Towpath Trail High School
7/1/2022 TO 6/30/2023
Financial AuditIPA
Hudson City School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
Tallmadge City School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
Copley Township
1/1/2021 TO 12/31/2022
Financial Audit
Norton City School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
TrumbullChampion Local School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
Warren City School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
Niles City School District
7/1/2022 TO 6/30/2023
Financial Audit
Bristol Local School District
7/1/2022 TO 6/30/2023
Financial Audit
Trumbull Metropolitan Housing Authority
7/1/2022 TO 6/30/2023
Financial AuditIPA
TuscarawasTuscarawas Valley Local School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
East Central Ohio Educational Service Center
7/1/2022 TO 6/30/2023
Financial Audit
Indian Valley Local School District
7/1/2022 TO 6/30/2023
Financial Audit
Van WertCrestview Local School District
7/1/2022 TO 6/30/2023
Financial Audit
Lincolnview Local School District
7/1/2022 TO 6/30/2023
Financial Audit
VintonVinton County Local School District
7/1/2022 TO 6/30/2023
Financial Audit
WarrenWarren County Educational Service Center
7/1/2022 TO 6/30/2023
Financial Audit
WashingtonWarren Local School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
Buckeye Hills Regional Council
7/1/2022 TO 6/30/2023
Financial AuditIPA
WayneChippewa Local School District
7/1/2022 TO 6/30/2023
Financial AuditIPA
Liberty Preparatory School
7/1/2022 TO 6/30/2023
Financial Audit
WoodPenta Career Center
7/1/2022 TO 6/30/2023
Financial AuditIPA
WyandotUpper Sandusky Exempted Village School District
7/1/2022 TO 6/30/2023
Financial Audit
Carey Exempted Village School District
7/1/2022 TO 6/30/2023
Financial Audit