Audit Advisory for Tuesday, October 22, 2024

Press Release •Ohio Auditor of State

Monday, October 21, 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, October 22, 2024.

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

County	Audit Entity and Period	Report Type
Adams	Monroe Township 1/1/2022 TO 12/31/2023	Agreed Upon Procedures	IPA
Butler	Talawanda School District School Employees Retirement System Census Data Examination 7/1/2023 TO 6/30/2024	SERS Examination
Talawanda School District State Teachers Retirement System Census Data Examination 7/1/2023 TO 6/30/2024	STRS Examination
Carroll	Great Trail Joint Fire District 1/1/2022 TO 12/31/2023	Basic Audit
Champaign	Salem Township 1/1/2022 TO 12/31/2023	Agreed Upon Procedures
Clark	Tecumseh Local School District State Teachers Retirement System Census Data Examination 7/1/2023 TO 6/30/2024	STRS Examination
Tecumseh Local School District School Employees Retirement System Census Data Examination 7/1/2023 TO 6/30/2024	SERS Examination
Clinton	Clinton County Convention and Visitors Bureau 1/1/2022 TO 12/31/2023	Agreed Upon Procedures
Cuyahoga	Downtown Cleveland Improvement Corporation 1/1/2023 TO 12/31/2023	Financial Audit
Darke	Village of Gordon 1/1/2022 TO 12/31/2023	Basic Audit
Jackson Township 1/1/2022 TO 12/31/2023	Agreed Upon Procedures
Erie	City of Huron 1/1/2023 TO 12/31/2023	Financial Audit	IPA
Perkins Local School District State Teachers Retirement System Census Data Examination 7/1/2023 TO 6/30/2024	STRS Examination
Perkins Local School District School Employees Retirement System Census Data Examination 7/1/2023 TO 6/30/2024	SERS Examination
Scotts Union Cemetery 1/1/2022 TO 12/31/2023	Basic Audit
Franklin	State of Ohio 7/1/2022 TO 6/30/2023	Financial Audit	FFR
Ohio Police and Fire Pension Fund GASB 68 Pension Schedules and GASB 75 OPEB Schedules 1/1/2023 TO 12/31/2023	Retirement System Schedules
Educational Service Center of Central Ohio School Employees Retirement System Census Data Examination 7/1/2023 TO 6/30/2024	SERS Examination
Educational Service Center of Central Ohio State Teachers Retirement System Census Data Examination 7/1/2023 TO 6/30/2024	STRS Examination
Geauga	Geauga County 1/1/2022 TO 12/31/2022	Financial Audit
Hamilton	Omni Transport, LLC 7/1/2020 TO 6/30/2022	Compliance Examination	MED
Great Oaks Career Campuses State Teachers Retirement System Census Data Examination 7/1/2023 TO 6/30/2024	STRS Examination
Joyce Kerobo, LPN 1/1/2020 TO 12/31/2022	Compliance Examination	MED
Hancock	Hancock Regional Planning Commission 1/1/2022 TO 12/31/2023	Agreed Upon Procedures
Hardin	Liberty Township 1/1/2022 TO 12/31/2023	Financial Audit	IPA
Harrison	Greenmont Union Cemetery 1/1/2022 TO 12/31/2023	Basic Audit
Holmes	Holmes County Board of Developmental Disabilities 1/1/2022 TO 12/31/2022	Agreed Upon Procedures	MED
Jackson	City of Wellston 1/1/2023 TO 12/31/2023	Financial Audit	IPA
Knox	Berlin Township 1/1/2022 TO 12/31/2023	Financial Audit	IPA
Lake	Lake County Visitors Bureau 1/1/2022 TO 12/31/2023	Agreed Upon Procedures
Lawrence	Decatur Township 1/1/2020 TO 12/31/2023	Financial Audit
Logan	B.M.R.T. Ambulance District 1/1/2022 TO 12/31/2023	Agreed Upon Procedures
Tri-Valley Fire District 1/1/2022 TO 12/31/2023	Agreed Upon Procedures
Village of West Mansfield 1/1/2022 TO 12/31/2023	Agreed Upon Procedures
Lucas	Northwest Ohio Classical Academy State Teachers Retirement System Census Data Examination 7/1/2023 TO 6/30/2024	STRS Examination
Northwest Ohio Classical Academy School Employees Retirement System Census Data Examination 7/1/2023 TO 6/30/2024	SERS Examination
Anthony Wayne Local School District State Teachers Retirement System Census Data Examination 7/1/2023 TO 6/30/2024	STRS Examination
Anthony Wayne Local School District School Employees Retirement System Census Data Examination 7/1/2023 TO 6/30/2024	SERS Examination
Toledo Area Sanitary District 1/1/2023 TO 12/31/2023	Financial Audit
Mahoning	Boardman Township 1/1/2023 TO 12/31/2023	Financial Audit	IPA
Miami	Monroe Township Water and Sewer District 1/1/2022 TO 12/31/2023	Agreed Upon Procedures
Portage	Ravenna Township 1/1/2022 TO 12/31/2023	Agreed Upon Procedures	IPA
Portage County Port Authority 1/1/2022 TO 12/31/2023	Basic Audit
Putnam	Village of Ottawa 1/1/2023 TO 12/31/2023	Financial Audit
Richland	Richland County 1/1/2023 TO 12/31/2023	Financial Audit
Stark	Stark County Park District 1/1/2023 TO 12/31/2023	Financial Audit
Navarre-Bethlehem Joint Fire District 1/1/2022 TO 12/31/2023	Agreed Upon Procedures	IPA
Perry Local School District State Teachers Retirement System Census Data Examination 7/1/2023 TO 6/30/2024	STRS Examination
Perry Local School District School Employees Retirement System Census Data Examination 7/1/2023 TO 6/30/2024	SERS Examination
Summit	Union Cemetery Association of Boston Township 1/1/2022 TO 12/31/2023	Basic Audit
Tuscarawas	Tuscarawas County University Branch District 1/1/2022 TO 12/31/2023	Basic Audit
Warren	Warren County Airport Authority 1/1/2022 TO 12/31/2023	Basic Audit
Carlisle Local School District School Employees Retirement System Census Data Examination 7/1/2023 TO 6/30/2024	SERS Examination
Carlisle Local School District State Teachers Retirement System Census Data Examination 7/1/2023 TO 6/30/2024	STRS Examination
Warren County Soil and Water Conservation District 1/1/2022 TO 12/31/2023	Agreed Upon Procedures
Warren County Fire Response and Life Safety Council of Governments 1/1/2022 TO 12/31/2023	Basic Audit
Washington	Washington County District Board of Health 1/1/2023 TO 12/31/2023	Financial Audit	IPA
Wayne	City of Orrville 1/1/2023 TO 12/31/2023	Financial Audit	IPA

The full reports will be available Tuesday, October 22, 2024 on the AOS Audit Search website. Search Published Reports

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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.