Audit Advisory for Tuesday, September 17, 2024

Press Release •Ohio Auditor of State

Monday, September 16, 2024

Public Affairs
Contact: Marc Kovac
[email protected]

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 Tuesday, September 17, 2024.

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

County	Audit Entity and Period	Report Type
Ashland	Ashland County Landfill Financial Assurance Certification 1/1/2023 TO 12/31/2023	Agreed Upon Procedures
Ashland County 1/1/2023 TO 12/31/2023	Financial Audit
Ashtabula	Wayne Township 1/1/2022 TO 12/31/2023	Financial Audit
Auglaize	Auglaize River and Two-Mile Creek Stream Enhancement Project 1/1/2022 TO 12/31/2023	Basic Audit
West Ohio Rail Authority 1/1/2022 TO 12/31/2023	Basic Audit
Belmont	Pease-Colerain Fire District #1 1/1/2022 TO 12/31/2023	Basic Audit
Bellaire Park District 1/1/2022 TO 12/31/2023	Basic Audit
Belmont County District Library 1/1/2022 TO 12/31/2023	Agreed Upon Procedures
Butler	Butler County 1/1/2023 TO 12/31/2023	Financial Audit	IPA
Butler County Convention and Visitors Bureau 1/1/2023 TO 12/31/2023	Audited as Part of Primary Government	IPA
Butler County Soil and Water Conservation District 1/1/2022 TO 12/31/2023	Agreed Upon Procedures
Butler County Land Reutilization Corporation 1/1/2023 TO 12/31/2023	Financial Audit	IPA
Clark	Greater Springfield Convention and Visitors Bureau 1/1/2023 TO 12/31/2023	Agreed Upon Procedures
Clermont	Moscow Community Improvement Corporation 1/1/2022 TO 12/31/2023	Basic Audit
Clinton	Clinton Metropolitan Housing Authority 1/1/2023 TO 12/31/2023	Financial Audit
Columbiana	City of East Liverpool Community Improvement Corporation 1/1/2023 TO 12/31/2023	Basic Audit
St. Clair Township 1/1/2022 TO 12/31/2023	Financial Audit	IPA
Crawford	Texas Township 1/1/2022 TO 12/31/2023	Basic Audit
Central Joint Ambulance District 1/1/2020 TO 10/31/2021	Basic Audit
Crawford County Land Reutilization Corporation 1/1/2022 TO 12/31/2023	Financial Audit	IPA
Cuyahoga	Lakewood Public Library 1/1/2022 TO 12/31/2023	Agreed Upon Procedures
Northeast Ohio Regional Sewer District 1/1/2023 TO 12/31/2023	Financial Audit	IPA
Darke	Osgood Area Joint Ambulance District 1/1/2022 TO 12/31/2023	Basic Audit
Darke County 1/1/2023 TO 12/31/2023	Financial Audit	IPA
Delaware	City of Powell 1/1/2023 TO 12/31/2023	Financial Audit	IPA
Fairfield	Village of West Rushville 1/1/2022 TO 12/31/2023	Basic Audit
Fairfield County Transportation Improvement District 1/1/2022 TO 12/31/2023	Basic Audit
Franklin	Franklin Soil and Water Conservation District 1/1/2022 TO 12/31/2023	Agreed Upon Procedures
Marble Cliff Quarry Community Authority 1/1/2022 TO 12/31/2023	Agreed Upon Procedures
Columbus Metropolitan Housing Authority 1/1/2023 TO 12/31/2023	Financial Audit	IPA
Village of Riverlea 1/1/2022 TO 12/31/2023	Agreed Upon Procedures
Hamilton Local School District School Employees Retirement System Census Data Examination 7/1/2023 TO 6/30/2024	SERS Examination
Hamilton Local School District State Teachers Retirement System Census Data Examination 7/1/2023 TO 6/30/2024	STRS Examination
State Board of Deposit Chapter 135 Compliance 7/1/2023 TO 6/30/2024	Agreed Upon Procedures
Nobel Dental, Jagan Sharma, DDS, LLC 1/1/2020 TO 12/31/2022	Compliance Examination	MED
Fulton	Fulton County 1/1/2023 TO 12/31/2023	Financial Audit
Gallia	Village of Rio Grande 1/1/2021 TO 12/31/2022	Financial Audit	IPA
Geauga	Geauga Park District 1/1/2021 TO 12/31/2022	Financial Audit
Burton Township 1/1/2022 TO 12/31/2023	Financial Audit	IPA
Guernsey	Cambridge-Guernsey County Health Department 1/1/2022 TO 12/31/2023	Financial Audit	IPA
Hancock	Madison Township 1/1/2022 TO 12/31/2023	Basic Audit
Henry	Corn City Regional Fire District 1/1/2022 TO 12/31/2023	Agreed Upon Procedures
Huron	Huron County Public Health 1/1/2023 TO 12/31/2023	Financial Audit	IPA
Jackson	Oak Hill Union Local School District 7/1/2022 TO 6/30/2023	Financial Audit
Jefferson	Jefferson County General Health District 1/1/2023 TO 12/31/2023	Financial Audit
Knox	Delaware, Knox, Marion, Morrow (DKMM) Solid Waste District 1/1/2022 TO 12/31/2023	Agreed Upon Procedures
Licking	Licking Regional Educational Service Center School Employees Retirement System Census Data Examination 7/1/2023 TO 6/30/2024	SERS Examination
Licking Regional Educational Service Center State Teachers Retirement System Census Data Examination 7/1/2023 TO 6/30/2024	STRS Examination
Licking County Regional Airport Authority 1/1/2023 TO 12/31/2023	Audited as Part of Primary Government
Licking County 1/1/2023 TO 12/31/2023	Financial Audit
Lorain	City of Avon Lake Alternative Compliance Examination 1/1/2023 TO 12/31/2023	Compliance Examination
City of Avon 1/1/2023 TO 12/31/2023	Financial Audit
Lucas	Toledo Lucas County Public Library 1/1/2023 TO 12/31/2023	Financial Audit	IPA
Richfield Township 1/1/2022 TO 12/31/2023	Agreed Upon Procedures	FFR
Madison	Jonathan Alder Local School District School Employees Retirement System Census Data Examination 7/1/2023 TO 6/30/2024	SERS Examination
Mahoning	Mahoning County Board of Developmental Disabilities 1/1/2022 TO 12/31/2022	Agreed Upon Procedures	MED
Miami	Village of West Milton 1/1/2022 TO 12/31/2023	Financial Audit	IPA
Morgan	Penn Township 1/1/2022 TO 12/31/2023	Basic Audit
Muskingum	Blue Rock Township 1/1/2022 TO 12/31/2023	Agreed Upon Procedures
Ottawa	Park District of Ottawa County 1/1/2022 TO 12/31/2023	Agreed Upon Procedures
Pickaway	Circleville Township 1/1/2021 TO 12/31/2022	Financial Audit	IPA FFR
Ross	Jefferson Township 1/1/2022 TO 12/31/2023	Financial Audit	IPA
Scioto	Village of New Boston 1/1/2022 TO 12/31/2023	Financial Audit
Seneca	Bliss Memorial Public Library 1/1/2022 TO 12/31/2023	Basic Audit
Community Improvement Corporation of Fostoria, Ohio 1/1/2022 TO 12/31/2023	Basic Audit
Shelby	Shelby County Regional Planning Commission 1/1/2022 TO 12/31/2023	Basic Audit
Shelby County 1/1/2023 TO 12/31/2023	Financial Audit
Shelby County Land Reutilization Corporation 1/1/2022 TO 12/31/2023	Basic Audit
City of Sidney 1/1/2023 TO 12/31/2023	Financial Audit	IPA
Summit	Summit County Board of Developmental Disabilities 1/1/2022 TO 12/31/2022	Agreed Upon Procedures	MED
Tuscarawas	Newcomerstown Public Library 1/1/2022 TO 12/31/2023	Financial Audit	IPA
Williams	Florence Township 1/1/2022 TO 12/31/2023	Financial Audit
Wood	Village of Weston 1/1/2022 TO 12/31/2023	Financial Audit	IPA
Grand Rapids Township 1/1/2022 TO 12/31/2023	Agreed Upon Procedures

The full reports will be available Tuesday, September 17, 2024 on the AOS Audit Search website. Search Published Reports

?

###

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.