Ohio Auditor of State Dave Yost - Press Releases - Financial Audits

Canal Winchester Local Schools Receives Auditor of State Award with Distinction

Tue, 18 Jun 2013 12:00:00 -0400

Columbus – A recent financial audit of the Canal Winchester Local School District (Fairfield County) by Auditor of State Dave Yost’s office has returned a clean audit report. The Canal Winchester Local School District’s excellent record keeping has earned it the Auditor of State Award with Distinction.

“While a school district’s primary concern is its students, it must also remain accountable to its taxpayers,” Auditor Yost said. “Accurate record-keeping is clearly a priority for Canal Winchester Schools, and I am proud to present this award to the district.”

The Auditor of State Award with Distinction is presented to local governments and school districts upon the completion of a financial audit. Entities that receive the award meet the following criteria of a “clean” audit report:

The entity must file timely financial reports with the Auditor of State’s office in the form of a CAFR (Comprehensive Annual Financial Report);
The audit report does not contain any findings for recovery, material citations, material weaknesses, significant deficiencies, Single Audit findings or questioned costs;
The entity’s management letter contains no comments related to:
- Ethics referrals
- Questioned costs less than $10,000
- Lack of timely report submission
- Reconciliation
- Failure to obtain a timely Single Audit
- Findings for recovery less than $100
- Public meetings or public records

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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 5,700 state and local government agencies. Under the direction of Auditor Dave Yost, the office also provides financial services to local governments, investigates and prevents fraud in public agencies and promotes transparency in government.

Contact:
Carrie Bartunek
Press Secretary
614-644-1111

More than $15,000 Owed to Henry County Water and Sewer District

Tue, 18 Jun 2013 12:00:00 -0400

Columbus – More than $15,000 in customer utility payments has been collected by the Village of Florida but not paid to the Henry County Regional Water and Sewer District as required under contract, according to a report released today by Auditor of State Dave Yost.

Under a 2006 agreement, the Village of Florida collects the payments from customers who live in the unincorporated area of Okolona (Henry County) and then forwards the collections each month to the district. However, since 2011, the village has continued the collections but stopped making monthly payments.

“Just put the check in the mail,” Yost said. “The ratepayers in Okolona and the taxpayers in the water and sewer district deserve to have their governments keep up with their obligations.”

In Dec. 2011, the village stopped making required payments and has since accumulated a balance owed in the amount of $15,831. In a response to the audit report, the water and sewer district stated that the amounts owed are maintained in a village account, and that turnover in the position of village clerk has required additional training in the accounting and billing system.

Other citations in today’s report included failures to maintain an adequate record system, to properly certify expenditures and to comply with federal regulations for the expenditure of grant money. Separate from today’s report, the district was also cited for failure to file annual financial statements as required under Ohio law.

The Henry County Regional Water and Sewer District serves all of the unincorporated areas of Henry County except for the Ridgeville District, collecting approximately $390,000 annually in service charges.

A full copy of this audit can be found online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Mt. Carmel Joint Cemetery District Saves 82 percent of Audit Costs

Tue, 18 Jun 2013 12:00:00 -0400

Columbus –The Mt. Carmel Joint Cemetery District (Champaign County) saved 82 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

“Basic audits provide accountability and significant savings, allowing more tax dollars to go toward providing the services the taxpayers deserve,” Yost said.

The cemetery qualified for the basic audit based on having annual disbursements of $100,000 or less and having no disqualifying audit concerns as defined by Auditor of State bulletins. The 2011-2012 audit released today cost only $492, compared to the prior 2009-2010 audit cost of $2,782—a savings of 82 percent.

The option for a basic audit, an on-site limited review, was introduced by Auditor Yost in September 2012. The following public offices could be eligible: villages, townships, libraries, parks and recreation districts, water and sewer districts, county boards of health, conservancy districts, solid waste districts, regional planning commissions, fire and ambulance districts, cemeteries, agricultural societies and Family & Children First councils, and others case by case.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Auditor Yost Announces Auditor of State Award Recipients

Tue, 18 Jun 2013 12:00:00 -0400

Columbus – Auditor of State Dave Yost is pleased to announce that the following entities received the Auditor of State Award for their clean audit reports:

Akron-Canton Regional Airport Authority (Summit County)
Joint Insurance Health Plan Trust for the Benefit of North Ridgeville City School District Employees (Lorain County)
The Jointly Administered Trust Fund for the Benefit of Lorain City School District Employees (Lorain County)

The Auditor of State Award is presented to local governments and school districts upon the completion of a financial audit. Entities that receive the award meet the following criteria of a “clean” audit report:

The entity must file timely financial reports with the Auditor of State’s office in accordance with GAAP (Generally Accepted Accounting Principles);
The audit report does not contain any findings for recovery, material citations, material weaknesses, significant deficiencies, Single Audit findings or questioned costs;
The entity’s management letter contains no comments related to:
o Ethics referrals
o Questioned costs less than $10,000
o Lack of timely report submission
o Reconciliation
o Failure to obtain a timely Single Audit
o Findings for recovery less than $100
o Public meetings or public records

A full copy of these audits may be found online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Village of Mifflin Saves 77 percent of Audit Costs

Thu, 13 Jun 2013 12:00:00 -0400

Columbus – The Village of Mifflin (Ashland County) saved 77 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

“Basic audits provide accountability and significant savings, allowing more tax dollars to go toward providing the services the taxpayers deserve,” Yost said.

The village qualified for the basic audit based on having average annual disbursements of $100,000 or less and having no disqualifying audit concerns as defined by Auditor of State bulletins. The 2011-2012 audit released today cost only $492, compared to the prior audit cost of $2,100 —a savings of 77 percent.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Spencer Township Park District Saves 72 percent of Audit Costs

Thu, 13 Jun 2013 12:00:00 -0400

Columbus –The Spencer Township Park District (Allen County) saved 72 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

“Small governments with limited financial activity can sometimes benefit from streamlined audits,” Yost said. “Basic audits provide savings while still holding local governments accountable for taxpayer dollars.”

The park district qualified for the basic audit based on having average annual disbursements of $100,000 or less and having no disqualifying audit concerns as defined by Auditor of State bulletins. The 2011-2012 audit released today cost only $410, compared to the prior audit cost of $1,486—a savings of 72 percent.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Village of Palestine Saves 86 percent of Audit Costs

Thu, 13 Jun 2013 12:00:00 -0400

Columbus – The Village of Palestine (Darke County) saved 86 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

“Basic audits provide accountability and significant savings, allowing more tax dollars to go toward providing the services the taxpayers deserve,” Yost said.

The village qualified for the basic audit based on having average annual disbursements of $100,000 or less and having no disqualifying audit concerns as defined by Auditor of State bulletins. The 2011-2012 audit released today cost only $410, compared to the prior audit cost of $3,000 —a savings of 86 percent.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Dublin City Schools Receives Auditor of State Award with Distinction

Wed, 12 Jun 2013 12:00:00 -0400

Columbus – A recent financial audit of the Dublin City School District (Franklin County) by Auditor of State Dave Yost’s office has returned a clean audit report. The Dublin City School District’s excellent record keeping has earned it the Auditor of State Award with Distinction.

“While a school district’s primary concern is its students, it must also remain accountable to its taxpayers,” Auditor Yost said. “Accurate record-keeping is clearly a priority for Dublin City Schools, and I am proud to present this award to the district.”

The entity must file timely financial reports with the Auditor of State’s office in the form of a CAFR (Comprehensive Annual Financial Report);
The audit report does not contain any findings for recovery, material citations, material weaknesses, significant deficiencies, Single Audit findings or questioned costs;
The entity’s management letter contains no comments related to:
- Ethics referrals
- Questioned costs less than $10,000
- Lack of timely report submission
- Reconciliation
- Failure to obtain a timely Single Audit
- Findings for recovery less than $100
- Public meetings or public records

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Summit County Educational Service Center Receives Auditor of State Award with Distinction

Wed, 12 Jun 2013 12:00:00 -0400

Columbus – A recent financial audit of the Summit County Educational Service Center (Summit County) by Auditor of State Dave Yost’s office has returned a clean audit report. The ESC’s excellent record keeping has earned it the Auditor of State Award with Distinction.

“Taxpayers expect accurate financial records from their local governments,” Auditor Yost said. “The Summit County Educational Service Center’s dedication to accountability is evident, and I am proud to present this award to the ESC.”

The entity must file timely financial reports with the Auditor of State’s office in the form of a CAFR (Comprehensive Annual Financial Report);
The audit report does not contain any findings for recovery, material citations, material weaknesses, significant deficiencies, Single Audit findings or questioned costs;
The entity’s management letter contains no comments related to:
- Ethics referrals
- Questioned costs less than $10,000
- Lack of timely report submission
- Reconciliation
- Failure to obtain a timely Single Audit
- Findings for recovery less than $100
- Public meetings or public records

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Woodlawn Audit Reveals Messy Records

Tue, 11 Jun 2013 12:00:00 -0400

Columbus – Sloppy record-keeping at the Village of Woodlawn (Hamilton County) led to more than $15,000 in findings for recovery and a lengthy list of citations in an audit released today by Auditor of State Dave Yost.

“Book-keeping like this can lead to fraud, waste and abuse,” Auditor Yost said. “The Village of Woodlawn needs to get its fiscal house in order.”

The Woodlawn Community Improvement Corporation (CIC) owns a piece of property in the village, making it responsible for the real estate tax bill. The audit found that the Village of Woodlawn paid the tax bill for this property from 2009 to 2012, which totaled $15,733.37. After notification from the Auditor of State’s office, the CIC repaid the village on August 3, 2012.

The village also had expenditures that exceeded set appropriations in four funds. The failure to properly appropriate funds could result in excessive spending, which could lead to deficit fund balances.

Several village transactions lacked management oversight. For example, in 2011, the prior fiscal officer failed to post the August 20 payroll totaling $91,326 to the ledger until December 31, 2011. There also were a number of transactions that were posted in the wrong funds.

The village failed to keep proper records in some instances. Audit testing found several transactions that did not have corresponding receipts. No bonds for public officials or employees were provided to auditors. However, expenditures related to the bonding of officials and employees were noted.

A full copy of the audit may be found online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Auditor Yost Announces Auditor of State Award Recipients

Tue, 11 Jun 2013 12:00:00 -0400

Columbus – Auditor of State Dave Yost is pleased to announce that the following entities received the Auditor of State Award for their clean audit reports:

Clermont County Community Improvement Corporation (Clermont County)
Criminal Justice Coordinating Council (Lucas County)
Lucas County Land Reutilization Corporation (Lucas County)
Northern Area Water Authority (Miami County)
Paulding County Hospital (Paulding County)
Stambaugh Charter Academy (Mahoning County)

The entity must file timely financial reports with the Auditor of State’s office in accordance with GAAP (Generally Accepted Accounting Principles);
The audit report does not contain any findings for recovery, material citations, material weaknesses, significant deficiencies, Single Audit findings or questioned costs;
The entity’s management letter contains no comments related to:
o Ethics referrals
o Questioned costs less than $10,000
o Lack of timely report submission
o Reconciliation
o Failure to obtain a timely Single Audit
o Findings for recovery less than $100
o Public meetings or public records

A full copy of these audits may be found online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Carroll County Regional Planning Commission Saves 65 percent of Audit Costs

Tue, 11 Jun 2013 12:00:00 -0400

Columbus –The Carroll County Regional Planning Commission (Carroll County) saved 65 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

“Small governments with limited financial activity can sometimes benefit from streamlined audits,” Auditor Yost said. “Basic audits provide accountability while allowing more tax dollars to go toward providing the services taxpayers deserve.”

The commission qualified for the basic audit based on having average annual disbursements of $100,000 or less and having no disqualifying audit concerns as defined by Auditor of State bulletins. The 2011-2012 audit released today cost only $410, compared to the prior 2009-2010 audit cost of $1,186—a savings of 65 percent.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Village of Marseilles Saves 86 percent of Audit Costs

Tue, 11 Jun 2013 12:00:00 -0400

Columbus –The Village of Marseilles (Wyandot County) saved 86 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

“Basic audits provide accountability and significant savings, allowing more tax dollars to go toward providing the services the taxpayers deserve,” Yost said.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Village of Sarahsville Saves 84 percent of Audit Costs

Tue, 11 Jun 2013 12:00:00 -0400

Columbus –The Village of Sarahsville (Noble County) saved 84 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

“Basic audits provide accountability and significant savings, allowing more tax dollars to go toward providing the services the taxpayers deserve,” Yost said.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Mineral-Sandy Joint Ambulance District Saves 79 percent of Audit Costs

Tue, 04 Jun 2013 12:00:00 -0400

Columbus –The Mineral-Sandy Joint Ambulance District (Tuscarawas County) saved 79 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

“Basic audits provide accountability and significant savings, allowing more tax dollars to go toward providing the services the taxpayers deserve,” Yost said.

The district qualified for the basic audit based on having average annual disbursements of $100,000 or less and having no disqualifying audit concerns as defined by Auditor of State bulletins. The 2011-2012 audit released today cost only $492, compared to the prior audit cost of $2,294—a savings of 79 percent.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Tri-Community Ambulance District Saves 83 percent of Audit Costs

Tue, 04 Jun 2013 12:00:00 -0400

Columbus –The Tri-Community Ambulance District (Huron County) saved 83 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

“Basic audits provide accountability and significant savings, allowing more tax dollars to go toward providing the services the taxpayers deserve,” Yost said.

The district qualified for the basic audit based on having average annual disbursements of $100,000 or less and having no disqualifying audit concerns as defined by Auditor of State bulletins. The 2011-2012 audit released today cost only $328, compared to the prior audit cost of $1,957—a savings of 83 percent.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Upper Scioto Drainage and Conservancy District Saves 85 percent of Audit Costs

Tue, 04 Jun 2013 12:00:00 -0400

Columbus –The Upper Scioto Drainage and Conservancy District (Hardin County) saved 85 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

The conservancy district qualified for the basic audit based on having average annual disbursements of $100,000 or less and having no disqualifying audit concerns as defined by Auditor of State bulletins. The 2011-2012 audit released today cost only $410, compared to the prior audit cost of $2,691—a savings of 85 percent.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Auglaize County Regional Planning Commission Saves 72 percent of Audit Costs

Tue, 04 Jun 2013 12:00:00 -0400

Columbus –The Auglaize County Regional Planning Commission (Auglaize County) saved 72 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Mound Hill Union Cemetery District Saves 91 percent of Audit Costs

Tue, 04 Jun 2013 12:00:00 -0400

Columbus –The Mound Hill Union Cemetery District (Medina County) saved 91 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

“Basic audits provide accountability and significant savings, allowing more tax dollars to go toward providing the services the taxpayers deserve,” Yost said.

The cemetery qualified for the basic audit based on having annual disbursements of $100,000 or less and having no disqualifying audit concerns as defined by Auditor of State bulletins. The 2011-2012 audit released today cost only $164, compared to the prior 2009-2010 audit cost of $1,781—a savings of 91 percent.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Hilliard City Schools Receives Auditor of State Award with Distinction

Thu, 30 May 2013 12:00:00 -0400

Columbus – A recent financial audit of the Hilliard City School District (Franklin County) by Auditor of State Dave Yost’s office has returned a clean audit report. The Hilliard City School District’s record keeping has earned it the Auditor of State Award with Distinction.

“Clean financial books are vital to accountability in government,” Auditor Yost said. “The Hilliard City School District is clearly committed to maintaining accurate records, and I am proud to present this award to the district.”

The entity must file timely financial reports with the Auditor of State’s office in the form of a CAFR (Comprehensive Annual Financial Report);
The audit report does not contain any findings for recovery, material citations, material weaknesses, significant deficiencies, Single Audit findings or questioned costs;
The entity’s management letter contains no comments related to:
- Ethics referrals
- Questioned costs less than $10,000
- Lack of timely report submission
- Reconciliation
- Failure to obtain a timely Single Audit
- Findings for recovery less than $100
- Public meetings or public records

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111