Audit Advisory for Thursday, March 21, 2024

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

County	Audit Entity and Period	Report Type
Adams	Village of Rome 1/1/2021 TO 7/31/2022	Financial Audit
Allen	Delphos 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 Audit	IPA
Ashland	Ashland County-West Holmes Joint Vocational School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Loudonville-Perrysville Exempted Village School District 7/1/2022 TO 6/30/2023	Financial Audit
Ashtabula	Buckeye Local School District 7/1/2022 TO 6/30/2023	Financial Audit
Athens	Tri-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
Auglaize	Wapakoneta City School District 7/1/2022 TO 6/30/2023	Financial Audit
Belmont	Belmont-Harrison Vocational School District 7/1/2021 TO 6/30/2023	Financial Audit	IPA
	Barnesville Exempted Village School District 7/1/2022 TO 6/30/2023	Financial Audit
Brown	Southwest 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 Audit	IPA
Butler	Fairfield 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 Audit	IPA
	Lane Public Library 1/1/2021 TO 12/31/2022	Financial Audit
Champaign	Triad Local School District 7/1/2022 TO 6/30/2023	Financial Audit
Clark	Springfield Preparatory and Fitness Academy 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Tecumseh Local School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Clark County - Springfield Transportation Coordinating Committee 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Global Impact STEM Academy 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Springfield-Clark Career Technology Center 7/1/2022 TO 6/30/2023	Financial Audit	IPA
Clermont	West Clermont Local School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Union Township Ohio Police and Fire Pension Fund Census Data Examination 1/1/2022 TO 12/31/2022	OP&F Examination
Clinton	Southern Ohio Educational Service Center 7/1/2022 TO 6/30/2023	Financial Audit
Columbiana	Village of Lisbon 1/1/2020 TO 12/31/2021	Financial Audit	IPA
	Salem City School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Columbiana County Career and Technology Center 7/1/2022 TO 6/30/2023	Financial Audit
Coshocton	River View Local School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Ridgewood Local School District 7/1/2022 TO 6/30/2023	Financial Audit
Crawford	Galion City School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Bucyrus City School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
Cuyahoga	City of Parma Heights 1/1/2022 TO 12/31/2022	Financial Audit	FFR
	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 Audit	IPA
	Cleveland Arts and Social Sciences Academy 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Mayfield City School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Solon City School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	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 Audit	IPA
	Chagrin Falls Exempted Village School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Old Brook High School 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Hope Academy Northcoast Campus 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	East Academy 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	West Park Academy 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	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 Audit	IPA
	Fairview Park City School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Horizon Science Academy Cleveland Middle School 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	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 Audit	IPA
	Horizon Science Academy-Denison Middle School 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	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
Darke	Arcanum-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 Audit	IPA
Defiance	Defiance City School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
Erie	Erie 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 Audit	IPA
	Erie County Regional Planning Commission 1/1/2021 TO 12/31/2022	Financial Audit
	Florence Township 1/1/2021 TO 12/31/2022	Financial Audit	FFR
Fairfield	South Central Ohio Insurance Consortium 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	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
Fayette	Miami Trace Local School District 7/1/2022 TO 6/30/2023	Financial Audit
Franklin	Management 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 Examination	MED
	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 Audit	IPA
	The Charles School at Ohio Dominican University 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Graham Elementary and Middle School 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	The Graham School 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	The Ohio State University 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Columbus Arts and Technology Academy 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Cornerstone Academy 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Columbus Humanities Arts and Technology Academy 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Valor Academy, Inc. 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Franklinton Preparatory High School 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Flex High School 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	South Scioto Academy 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	North Columbus Preparatory Academy 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Kids Care Elementary 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Focus North High School 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Northland Preparatory and Fitness Academy 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Columbus Preparatory and Fitness Academy 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Columbus Performance Academy 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Whitehall Preparatory and Fitness Academy 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Performance Academy Eastland 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Columbus Collegiate Academy West 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Columbus Collegiate Academy 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	United Preparatory Academy East 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	United Preparatory Academy 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Ohio Achievement Charter Schools, Inc. (dba The Millennium Community School) 7/1/2022 TO 6/30/2023	Financial Audit	IPA
Fulton	Wauseon Exempted Village School District 7/1/2022 TO 6/30/2023	Financial Audit
Gallia	Village of Centerville 1/1/2021 TO 12/31/2022	Financial Audit
Geauga	Geauga 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 Audit	IPA
Greene	Bellbrook-Sugarcreek Local School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
Guernsey	Rolling 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 Audit	IPA
Hamilton	Finneytown Local School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	AchievePoint Career Academy-Cincinnati 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	St. Joseph Infant and Maternity Home dba St. Joseph Home of Cincinnati 1/1/2022 TO 12/31/2022	Agreed Upon Procedures	MED
	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 Audit	IPA
Harrison	Harrison County Agricultural Society 12/1/2020 TO 11/30/2022	Agreed Upon Procedures
Henry	Napoleon Public Library 1/1/2022 TO 12/31/2023	Agreed Upon Procedures
	Consortium of Northwest Ohio 7/1/2022 TO 6/30/2023	Financial Audit	IPA
Highland	Lynchburg Clay Local School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Fairfield Township 1/1/2021 TO 12/31/2022	Financial Audit
Huron	Willard City School District 7/1/2022 TO 6/30/2023	Financial Audit
Jefferson	Toronto City School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
Knox	Knox County Career Center 7/1/2022 TO 6/30/2023	Financial Audit	IPA
Lake	Health Care Benefits Program of Lake County Schools Council 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Willoughby-Eastlake City School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
Lawrence	Ironton 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 Audit	IPA
Licking	Pataskala 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 Audit	IPA
Lorain	Educational Service Center of Lorain County 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Elyria City School District 7/1/2022 TO 6/30/2023	Financial Audit
Lucas	Sunshine Inc. Residential and Support Services dba Sunshine Children's Home 1/1/2022 TO 12/31/2022	Agreed Upon Procedures	MED
	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 Procedures	MED
	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 Audit	IPA
	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 Audit	IPA
	Horizon Science Academy Springfield 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Toledo Metropolitan Area Council of Governments 7/1/2022 TO 6/30/2023	Financial Audit	IPA
Madison	London City School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Madison-Plains Local School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
Mahoning	Campbell 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
Marion	TRECA Digital Academy 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Scioto Conservancy District 1/1/2022 TO 12/31/2023	Basic Audit
	Marion Preparatory Academy 7/1/2022 TO 6/30/2023	Financial Audit	IPA
Medina	Buckeye Local School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	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
Meigs	Southern Local School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Eastern Local School District 7/1/2022 TO 6/30/2023	Financial Audit
Monroe	Monroe 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
Montgomery	West 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 Audit	IPA
	Trotwood Preparatory and Fitness Academy 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	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 Procedures	MED
	Dayton Career Tech High School 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Oakwood City School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Dayton SMART Elementary School 7/1/2022 TO 6/30/2023	Financial Audit
Morgan	Morgan County Metropolitan Housing Authority 7/1/2022 TO 6/30/2023	Financial Audit
Morrow	Cardington-Lincoln Local School District 7/1/2022 TO 6/30/2023	Financial Audit
Muskingum	Maysville 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
Ottawa	Community Improvement Corporation of Ottawa County 1/1/2021 TO 12/31/2022	Financial Audit
Paulding	Antwerp Local School District 7/1/2022 TO 6/30/2023	Financial Audit
Perry	Village of Corning 1/1/2021 TO 12/31/2022	Financial Audit	IPA
Pickaway	Circleville 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 Audit	IPA
Pike	Eastern Local School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	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
Portage	Bio-Med Science Academy STEM School 7/1/2022 TO 6/30/2023	Financial Audit	IPA
Putnam	Putnam County Educational Service Center 7/1/2022 TO 6/30/2023	Financial Audit
Richland	Mansfield City School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	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 Audit	IPA
	Bellville Independent Agricultural Society 12/1/2021 TO 11/30/2023	Basic Audit
Ross	Southeastern Local School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
Scioto	Portsmouth Metropolitan Housing Authority 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	New Boston Local School District 7/1/2022 TO 6/30/2023	Financial Audit
Shelby	Anna Local School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
Stark	Minerva 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 Audit	IPA
Summit	Portage Lakes Career Center 7/1/2022 TO 6/30/2023	Financial Audit	FFR
	Akron Career Tech High School 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Middlebury Academy 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Towpath Trail High School 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Hudson City School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Tallmadge City School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Copley Township 1/1/2021 TO 12/31/2022	Financial Audit
	Norton City School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
Trumbull	Champion Local School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Warren City School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	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 Audit	IPA
Tuscarawas	Tuscarawas Valley Local School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	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 Wert	Crestview 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
Vinton	Vinton County Local School District 7/1/2022 TO 6/30/2023	Financial Audit
Warren	Warren County Educational Service Center 7/1/2022 TO 6/30/2023	Financial Audit
Washington	Warren Local School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Buckeye Hills Regional Council 7/1/2022 TO 6/30/2023	Financial Audit	IPA
Wayne	Chippewa Local School District 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Liberty Preparatory School 7/1/2022 TO 6/30/2023	Financial Audit
Wood	Penta Career Center 7/1/2022 TO 6/30/2023	Financial Audit	IPA
Wyandot	Upper 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

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Audit Advisory for Thursday, March 21, 2024

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