Audit Advisory for Thursday, May 08, 2025
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, May 08, 2025.
FFR = FINDINGS FOR RECOVERY
IPA = INDEPENDENT PUBLIC ACCOUNTANT
MED = MEDICAID PROGRAM INTEGRITY
| County | Audit Entity and Period | Report Type | |
|---|---|---|---|
| Allen | PSA 3 Agency on Aging, Inc. dba Area Agency on Aging 3 7/1/2022 TO 6/30/2023 |
Agreed Upon Procedures | MED |
| Elida Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
|
| Ashtabula | Ashtabula Township Park Commission 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | |
| Geneva Park Commission 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | ||
| Athens | Troy Township 1/1/2022 TO 12/31/2023 |
Financial Audit | |
| Corrections Commission of Southeastern Ohio 1/1/2022 TO 12/31/2023 |
Financial Audit | ||
| Auglaize | New Vision Nursing and Home Care, LLC 1/1/2020 TO 12/31/2022 |
Compliance Examination | MED |
| Belmont | Bethesda Park District 1/1/2023 TO 12/31/2024 |
Basic Audit | |
| Shadyside Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | ||
| Brown | Eastern Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
| Ripley Union Lewis Huntington Local School District 7/1/2022 TO 6/30/2023 |
Financial Audit | ||
| Butler | Marshall High School 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
| Butler County Metropolitan Housing Authority 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
|
| Clark | Cliff Park High School 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
| Clermont | Felicity-Franklin Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
| Clinton | Clinton County Agricultural Society 12/1/2018 TO 11/30/2022 |
Financial Audit | |
| Village of Midland 1/1/2023 TO 12/31/2024 |
Basic Audit | ||
| Coshocton | GENTLEBROOK, INC. DBA ROSE MANOR - HOME I 1/1/2023 TO 12/31/2023 |
Agreed Upon Procedures | MED |
| GENTLEBROOK, INC. DBA ROSE MANOR - HOME II 1/1/2023 TO 12/31/2023 |
Agreed Upon Procedures | MED |
|
| Village of Conesville 1/1/2023 TO 12/31/2024 |
Basic Audit | ||
| Crawford | Village of Crestline 1/1/2023 TO 12/31/2023 |
Financial Audit | IPA |
| Cuyahoga | Cleveland Heights University Heights Public Library Ohio Public Employees Retirement System Census Data Examination 1/1/2024 TO 12/31/2024 |
OPERS Examination | |
| Promise Academy 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
|
| Olmsted Falls City School District 7/1/2023 TO 6/30/2024 |
Financial Audit | ||
| Olmsted Township Ohio Police and Fire Pension Fund Census Data Examination 1/1/2023 TO 12/31/2023 |
OP&F Examination | ||
| Greater Cleveland Regional Transit Authority Ohio Public Employees Retirement System Census Data Examination 1/1/2024 TO 12/31/2024 |
OPERS Examination | ||
| Brooklyn City School District 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
|
| City of North Olmsted Ohio Public Employees Retirement System Census Data Examination 1/1/2024 TO 12/31/2024 |
OPERS Examination | ||
| City of Seven Hills Ohio Police and Fire Pension Fund Census Data Examination 1/1/2023 TO 12/31/2023 |
OP&F Examination | ||
| South Euclid-Lyndhurst City School District 7/1/2023 TO 6/30/2024 |
Financial Audit | ||
| East Preparatory Academy 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
|
| Richmond Heights Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
|
| Darke | Village of Ithaca Report on Procedures Performed Ohio Revised Code 703.34 4/1/2024 TO 4/28/2025 |
Fiscal Analysis | |
| Darke County Educational Service Center 7/1/2023 TO 6/30/2024 |
Financial Audit | ||
| Community Improvement Corporation of Versailles 9/1/2022 TO 8/31/2024 |
Basic Audit | ||
| Village of Hollansburg 1/1/2022 TO 12/31/2023 |
Basic Audit | ||
| Delaware | Porter Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | IPA |
| Preservation Parks of Delaware County 1/1/2022 TO 12/31/2023 |
Financial Audit | ||
| Fairfield | Amanda-Clearcreek Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
| Fayette | Carnegie Public Library 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | |
| Franklin | Franklinton Preparatory High School 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
| Hamilton Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
|
| Westwood Preparatory Academy 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
|
| Franklinton High School 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
|
| Groveport Madison Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA FFR |
|
| Columbus Regional Airport Authority Ohio Public Employees Retirement System Census Data Examination 1/1/2024 TO 12/31/2024 |
OPERS Examination | ||
| State of Ohio Ohio Public Employees Retirement System Census Data Examination 1/1/2024 TO 12/31/2024 |
OPERS Examination | ||
| Fulton | Swanton Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | |
| Gallia | Gallia County Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
| Geauga | Geauga County Public Library Ohio Public Employees Retirement System Census Data Examination 1/1/2024 TO 12/31/2024 |
OPERS Examination | |
| Village of Aquilla 1/1/2021 TO 12/31/2022 |
Financial Audit | ||
| Geauga County Family and Children First Council 1/1/2021 TO 12/31/2022 |
Financial Audit | ||
| Greene | Greene County Ohio Public Employees Retirement System Census Data Examination 1/1/2024 TO 12/31/2024 |
OPERS Examination | |
| Hamilton | Delhi Township Ohio Public Employees Retirement System Census Data Examination 1/1/2024 TO 12/31/2024 |
OPERS Examination | |
| Northwest Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
|
| Whitewater Township Regional Sewer District 1/1/2022 TO 12/31/2023 |
Financial Audit | ||
| City of Loveland Alternative Compliance Examination 1/1/2024 TO 12/31/2024 |
Compliance Examination | ||
| City of Cincinnati Ohio Police and Fire Pension Fund Census Data Examination 1/1/2023 TO 12/31/2023 |
OP&F Examination | ||
| Hamilton County Educational Service Center 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
|
| Hancock | Eagle Township 1/1/2023 TO 12/31/2024 |
Basic Audit | |
| Hardin | Hardin Northern Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | |
| Harrison | Archer Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | |
| Harrison County Soil and Water Conservation District 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | ||
| Henry | Holgate Local School District 7/1/2022 TO 6/30/2024 |
Financial Audit | |
| Highland | Hillsboro City School District 7/1/2023 TO 6/30/2024 |
Financial Audit | |
| Huron | Huron County Agricultural Society 12/1/2022 TO 11/30/2024 |
Agreed Upon Procedures | |
| Fitchville Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | ||
| Peru Township 1/1/2023 TO 12/31/2024 |
Basic Audit | ||
| Jackson | Hamilton Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | |
| Jefferson | Jefferson County Ohio Public Employees Retirement System Census Data Examination 1/1/2024 TO 12/31/2024 |
OPERS Examination | |
| Jefferson County Educational Service Center 7/1/2022 TO 6/30/2024 |
Financial Audit | IPA |
|
| Ohio Mid-Eastern Regional Education Service Agency 7/1/2022 TO 6/30/2024 |
Financial Audit | ||
| Knox | Knox County Career Center 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
| Lake | Village of North Perry 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | |
| Health Care Benefits Program of Lake County Schools Council 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
|
| Lawrence | Collins Career Center 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
| Rome Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | ||
| Upper Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | ||
| Aid Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | ||
| Licking | St. Albans Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | IPA |
| Village of Hebron Ohio Police and Fire Pension Fund Census Data Examination 1/1/2023 TO 12/31/2023 |
OP&F Examination | ||
| Hanover Township 1/1/2021 TO 12/31/2022 |
Financial Audit | IPA FFR |
|
| Logan | Midwest Regional Educational Service Center 7/1/2023 TO 6/30/2024 |
Financial Audit | |
| Indian Lake Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | ||
| Lorain | Eaton Northwestern Professional Business Joint Economic Development District 1/1/2022 TO 12/31/2023 |
Basic Audit | |
| Lorain Port Authority 1/1/2022 TO 12/31/2023 |
Agreed Upon Procedures | ||
| Elyria Community Improvement Corporation 7/1/2022 TO 6/30/2024 |
Basic Audit | ||
| Amherst Exempted Village School District 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
|
| Lorain Preparatory Academy 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
|
| Lucas | From the Heart Home Health Care II LLC 7/1/2021 TO 6/30/2023 |
Compliance Examination | MED |
| Sylvania Township Ohio Public Employees Retirement System Census Data Examination 1/1/2024 TO 12/31/2024 |
OPERS Examination | ||
| Lucas County Correctional Treatment Facility 7/1/2022 TO 6/30/2024 |
Financial Audit | IPA |
|
| Northwest Ohio Classical Academy 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
|
| Madison | Village of Mount Sterling 1/1/2022 TO 12/31/2023 |
Financial Audit | IPA |
| Mahoning | Mahoning County Ohio Public Employees Retirement System Census Data Examination 1/1/2024 TO 12/31/2024 |
OPERS Examination | |
| Youngstown Metropolitan Housing Authority 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
|
| Mahoning County Career and Technical Center 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
|
| Community Improvement Corporation of Mahoning County 1/1/2022 TO 12/31/2023 |
Basic Audit | ||
| Western Reserve Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | ||
| Mahoning County Community Based Correctional Facility 7/1/2022 TO 6/30/2024 |
Financial Audit | IPA |
|
| Youngstown Academy of Excellence 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
|
| Struthers City School District 7/1/2023 TO 6/30/2024 |
Financial Audit | ||
| Austintown Township Ohio Public Employees Retirement System Census Data Examination 1/1/2024 TO 12/31/2024 |
OPERS Examination | ||
| Marion | Ridgedale Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | |
| Marion Township 1/1/2022 TO 12/31/2023 |
Agreed Upon Procedures | ||
| Medina | Medina County District Library Ohio Public Employees Retirement System Census Data Examination 1/1/2024 TO 12/31/2024 |
OPERS Examination | |
| Black River Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
|
| Meigs | Eastern Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | |
| Southern Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
|
| Mercer | Tri-County Alcohol, Drug Addiction and Mental Health Services Board of Mercer, Van Wert and Paulding Counties 7/1/2023 TO 6/30/2024 |
Financial Audit | |
| Fort Recovery Local School District 7/1/2022 TO 6/30/2024 |
Financial Audit | ||
| Mercer County Family and Children First Council 7/1/2022 TO 6/30/2024 |
Financial Audit | IPA |
|
| Miami | Covington Exempted Village School District 7/1/2023 TO 6/30/2024 |
Financial Audit | |
| Monroe | Switzerland of Ohio Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
| Montgomery | Liberty High School 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
| Northridge Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
|
| The Dayton School 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
|
| Morgan | Morgan County 1/1/2022 TO 12/31/2022 |
Financial Audit | IPA |
| Windsor Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | ||
| Morrow | Cardington-Lincoln Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | |
| Muskingum | Zanesville-Newton Township Joint Economic Development District 1/1/2023 TO 12/31/2024 |
Basic Audit | |
| Zanesville, South Zanesville and Springfield Joint Economic Development District 1/1/2023 TO 12/31/2024 |
Basic Audit | ||
| Wayne Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | ||
| Village of Norwich 1/1/2023 TO 12/31/2024 |
Basic Audit | ||
| Noble | Jefferson Township 1/1/2021 TO 12/31/2022 |
Financial Audit | |
| Ottawa | Benton-Carroll-Salem Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | |
| Sand Beach Conservancy District 1/1/2023 TO 12/31/2024 |
Basic Audit | ||
| Paulding | Paulding County Agricultural Society 12/1/2022 TO 11/30/2024 |
Agreed Upon Procedures | |
| Perry | Village of New Straitsville 1/1/2021 TO 12/31/2022 |
Financial Audit | |
| Madison Township 1/1/2023 TO 12/31/2024 |
Basic Audit | ||
| Thorn Township Ohio Police and Fire Pension Fund Census Data Examination 1/1/2023 TO 12/31/2023 |
OP&F Examination | ||
| Pickaway | Pickaway County Agricultural Society 12/1/2021 TO 11/30/2023 |
Agreed Upon Procedures | IPA |
| Ross Pickaway Highland Fayette Joint Solid Waste Management District 1/1/2022 TO 12/31/2023 |
Financial Audit | ||
| Teays Valley Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
|
| Pickaway County Ohio Public Employees Retirement System Census Data Examination 1/1/2024 TO 12/31/2024 |
OPERS Examination | ||
| Pike | Eastern Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
| Portage | City of Aurora Ohio Police and Fire Pension Fund Census Data Examination 1/1/2023 TO 12/31/2023 |
OP&F Examination | |
| Ravenna City School District 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
|
| City of Ravenna Ohio Public Employees Retirement System Census Data Examination 1/1/2024 TO 12/31/2024 |
OPERS Examination | ||
| Preble | Preble County Family and Children First Council 7/1/2022 TO 6/30/2024 |
Financial Audit | IPA |
| Richland | City of Shelby Ohio Police and Fire Pension Fund Census Data Examination 1/1/2023 TO 12/31/2023 |
OP&F Examination | |
| Cypress High School 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
|
| Foundation Academy 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
|
| Ross | City of Chillicothe Ohio Public Employees Retirement System Census Data Examination 1/1/2024 TO 12/31/2024 |
OPERS Examination | |
| Sandusky | Woodville Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | |
| Gibsonburg Union Cemetery 1/1/2023 TO 12/31/2024 |
Basic Audit | ||
| Seneca | Champaign Residential Services, Inc. dba CRSI-Orchard Park Home #1 1/1/2023 TO 12/31/2023 |
Agreed Upon Procedures | MED |
| Stark | Perry Township 1/1/2022 TO 12/31/2023 |
Financial Audit | |
| Village of Magnolia 1/1/2022 TO 12/31/2023 |
Financial Audit | IPA |
|
| Stark State College 7/1/2020 TO 6/30/2021 |
Financial Audit | IPA |
|
| Perry Township Ohio Police and Fire Pension Fund Census Data Examination 1/1/2023 TO 12/31/2023 |
OP&F Examination | ||
| City of Canton Ohio Public Employees Retirement System Census Data Examination 1/1/2024 TO 12/31/2024 |
OPERS Examination | ||
| Jackson Township Ohio Public Employees Retirement System Census Data Examination 1/1/2023 TO 12/31/2023 |
OPERS Examination | ||
| VOCA Corporation of Ohio dba Kaylynn Street Home 1/1/2023 TO 12/31/2023 |
Agreed Upon Procedures | MED |
|
| Sandy Valley Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
|
| Stark County Community Improvement Corporation 1/1/2022 TO 12/31/2024 |
Basic Audit | ||
| Summit | City of Tallmadge Alternative Compliance Examination 1/1/2024 TO 12/31/2024 |
Compliance Examination | |
| Bath Township Ohio Public Employees Retirement System Census Data Examination 1/1/2024 TO 12/31/2024 |
OPERS Examination | ||
| Boston Township - Village of Peninsula Joint Economic Development District 1/1/2022 TO 12/31/2023 |
Basic Audit | ||
| City of Cuyahoga Falls Ohio Police and Fire Pension Fund Census Data Examination 1/1/2023 TO 12/31/2023 |
OP&F Examination | ||
| Village of Silver Lake 1/1/2022 TO 12/31/2023 |
Financial Audit | IPA |
|
| Trumbull | STEAM Academy of Warren 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
| Brookfield Township Ohio Police and Fire Pension Fund Census Data Examination 1/1/2023 TO 12/31/2023 |
OP&F Examination | ||
| Labrae Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | ||
| Howland Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | ||
| Joseph Badger Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | ||
| Liberty Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
|
| Newton Falls Exempted Village School District 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
|
| Tuscarawas | Garaway Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
| Tuscarawas County Public Library 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | ||
| City of Uhrichsville Ohio Police and Fire Pension Fund Census Data Examination 1/1/2023 TO 12/31/2023 |
OP&F Examination | ||
| Mineral-Sandy Joint Ambulance District 1/1/2023 TO 12/31/2024 |
Basic Audit | ||
| Village of Parral 1/1/2023 TO 12/31/2024 |
Basic Audit | ||
| Union | Northwestern Joint Fire District Ohio Police and Fire Pension Fund Census Data Examination 1/1/2023 TO 12/31/2023 |
OP&F Examination | |
| Village of Richwood 1/1/2022 TO 12/31/2023 |
Financial Audit | IPA |
|
| Van Wert | Crestview Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | |
| Warren | Warren County Regional Planning Commission 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | |
| Clearcreek Township Alternative Compliance Examination 1/1/2024 TO 12/31/2024 |
Compliance Examination | ||
| Franklin Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | ||
| Deerfield Regional Storm Water District 1/1/2022 TO 12/31/2023 |
Agreed Upon Procedures | IPA |
|
| Washington | Marietta City School District 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
| City of Belpre Ohio Police and Fire Pension Fund Census Data Examination 1/1/2023 TO 12/31/2023 |
OP&F Examination | ||
| Wayne | Liberty Preparatory School 7/1/2023 TO 6/30/2024 |
Financial Audit | |
| East Wayne Fire District 1/1/2022 TO 12/31/2023 |
Financial Audit | IPA FFR |
|
| Wood | Village of Milton Center 1/1/2021 TO 12/31/2022 |
Basic Audit | FFR |
| Wyandot | Village of Kirby 1/1/2023 TO 12/31/2024 |
Basic Audit | |
| Marseilles Township 1/1/2023 TO 12/31/2024 |
Basic Audit | ||
| Ridge Township 1/1/2023 TO 12/31/2024 |
Basic Audit |
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