Press Release • Ohio Auditor of State
Audit Advisory for Thursday, December 18, 2025
For Immediate Release
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, December 18, 2025.
FFR = FINDINGS FOR RECOVERY IPA = INDEPENDENT PUBLIC ACCOUNTANT MED = MEDICAID PROGRAM INTEGRITY
| County | Audit Entity and Period | Report Type | |
|---|---|---|---|
| Ashtabula | Village of Orwell 1/1/2023 TO 12/31/2024 | Financial Audit | IPA |
| Auglaize | City of St. Marys Landfill Financial Assurance Certification 1/1/2024 TO 12/31/2024 | Agreed Upon Procedures | |
| Community Improvement Corporation of St, Marys, Ohio 1/1/2024 TO 12/31/2024 | Audited as Part of Primary Government | IPA | |
| City of St. Marys 1/1/2024 TO 12/31/2024 | Financial Audit | IPA | |
| Belmont | City of Martins Ferry 1/1/2024 TO 12/31/2024 | Financial Audit | IPA |
| Butler | City of Middletown 1/1/2024 TO 12/31/2024 | Financial Audit | IPA |
| Middletown City Health District 1/1/2024 TO 12/31/2024 | Audited as Part of Primary Government | IPA | |
| Wayne Township 1/1/2023 TO 12/31/2024 | Financial Audit | ||
| Clermont | Amelia Energy Special Improvement District, Inc. 1/1/2023 TO 12/31/2024 | Basic Audit | |
| Clinton | Clinton County Family and Children First Council 1/1/2023 TO 12/31/2024 | Financial Audit | |
| Coshocton | Village of Plainfield 1/1/2023 TO 12/31/2024 | Basic Audit | |
| Cuyahoga | Community Improvement Corporation of Lakewood, Ohio 1/1/2023 TO 12/31/2024 | Basic Audit | |
| Brecksville Community Improvement Corporation 1/1/2023 TO 12/31/2024 | Basic Audit | ||
| City of Euclid Solid Waste Transfer Facility Financial Assurance Certification 1/1/2024 TO 12/31/2024 | Agreed Upon Procedures | ||
| City of Euclid 1/1/2024 TO 12/31/2024 | Financial Audit | IPA FFR | |
| City of Pepper Pike 1/1/2024 TO 12/31/2024 | Financial Audit | IPA | |
| City of Seven Hills 1/1/2024 TO 12/31/2024 | Financial Audit | IPA | |
| Fayette | Fayette County General Health District 1/1/2023 TO 12/31/2024 | Financial Audit | |
| Franklin | Upper Arlington City School District 7/1/2024 TO 6/30/2025 | Financial Audit | |
| Fulton | German Township 1/1/2023 TO 12/31/2024 | Financial Audit | |
| Madison | Somerford Township 1/1/2023 TO 12/31/2024 | Financial Audit | IPA |
| Mahoning | Coitsville Township 1/1/2023 TO 12/31/2024 | Agreed Upon Procedures | |
| Morgan | Village of Malta 1/1/2023 TO 12/31/2023 | Agreed Upon Procedures | |
| Noble | Noble Metropolitan Housing Authority Real Estate Assessment Center (REAC) Financial Assessment Submission Agreed-Upon Procedures 4/1/2024 TO 3/31/2025 | Agreed Upon Procedures | |
| Portage | Hiram Energy Special Improvement District, Inc. 1/1/2023 TO 12/31/2024 | Basic Audit | |
| Portage County Transportation Improvement District 1/1/2023 TO 12/31/2024 | Basic Audit | ||
| Putnam | Village of Belmore Fiscal Emergency Analysis Declaration 12/5/2024 TO 12/18/2025 | Fiscal Emergency Analysis - Declaration | |
| Richland | City of Ontario SPECIAL AUDIT 7/17/2023 TO 8/22/2024 | Special Audit | FFR |
| Stark | Perry-Canton Joint Economic Development District 22-01 1/12/2023 TO 12/31/2024 | Basic Audit | |
| Summit | City of Twinsburg 1/1/2024 TO 12/31/2024 | Financial Audit | IPA |
| Barberton Public Library 1/1/2023 TO 12/31/2024 | Financial Audit | IPA | |
| City of Macedonia 1/1/2023 TO 12/31/2023 | Financial Audit | IPA | |
| City of Macedonia 1/1/2022 TO 12/31/2022 | Financial Audit | IPA FFR | |
| Wyandot | Wyandot County District Board of Health 1/1/2024 TO 12/31/2024 | Financial Audit | IPA |
| The full reports will be available Thursday, December 18, 2025 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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