Audit Advisory for Tuesday, March 21, 2023

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, March 21, 2023.

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

County	Audit Entity and Period	Report Type
Allen	Delphos City School District 7/1/2021 TO 6/30/2022	Financial Audit
Ashland	Hillsdale Local School District 7/1/2021 TO 6/30/2022	Financial Audit
Ashtabula	Geneva Park Commission 1/1/2021 TO 12/31/2022	Agreed Upon Procedures
Clark	Tecumseh Local School District 7/1/2021 TO 6/30/2022	Financial Audit	IPA
	Clark County Educational Service Center 7/1/2020 TO 6/30/2022	Financial Audit	IPA
Clermont	Clermont Metropolitan Housing Authority 10/1/2020 TO 9/30/2021	Financial Audit
Cuyahoga	Community Improvement Corporation of Lakewood, Ohio 1/1/2021 TO 12/31/2022	Basic Audit
	Cuyahoga Heights Local School District 7/1/2019 TO 6/30/2020	Financial Audit
	North Olmsted City School District 7/1/2021 TO 6/30/2022	Financial Audit
	Cleveland Arts and Social Sciences Academy 7/1/2021 TO 6/30/2022	Financial Audit	IPA
	Richmond Heights Local School District 7/1/2021 TO 6/30/2022	Financial Audit	IPA
Erie	Erie County Metropolitan Housing Authority Real Estate Assessment Center (REAC) Financial Assessment Submission Agreed-Upon Procedures 7/1/2021 TO 6/30/2022	Agreed Upon Procedures
Fairfield	Bloom-Carroll Local School District 7/1/2021 TO 6/30/2022	Financial Audit
Franklin	Columbus Humanities Arts and Technology Academy 7/1/2021 TO 6/30/2022	Financial Audit	IPA
	State Teachers Retirement System of Ohio GASB 68 Pension Schedules and GASB 75 OPEB Schedules 7/1/2021 TO 6/30/2022	Retirement System Schedules
	Cornerstone Academy 7/1/2021 TO 6/30/2022	Financial Audit	IPA
	Performance Academy Eastland 7/1/2021 TO 6/30/2022	Financial Audit	IPA
	Focus Learning Academy of Northern Columbus 7/1/2021 TO 6/30/2022	Financial Audit	IPA
Guernsey	East Guernsey Local School District 7/1/2021 TO 6/30/2022	Financial Audit	IPA
Hamilton	Hamilton County Educational Service Center 7/1/2021 TO 6/30/2022	Financial Audit	IPA FFR
Hancock	Cory-Rawson Local School District 7/1/2020 TO 6/30/2022	Financial Audit	IPA
Henry	Consortium of Northwest Ohio 7/1/2021 TO 6/30/2022	Financial Audit	IPA
Jefferson	Steubenville City School District 7/1/2021 TO 6/30/2022	Financial Audit
	Village of Mingo Junction Ohio Police and Fire Pension Fund Census Data Examination 1/1/2021 TO 12/31/2021	OP&F Examination
	Jefferson County Educational Service Center 7/1/2020 TO 6/30/2022	Financial Audit	IPA
Lawrence	Dawson-Bryant Local School District 7/1/2021 TO 6/30/2022	Financial Audit
Lorain	Oberlin City School District 7/1/2021 TO 6/30/2022	Financial Audit	IPA
	Sheffield-Sheffield Lake City School District 7/1/2021 TO 6/30/2022	Financial Audit
	City of Oberlin Ohio Police and Fire Pension Fund Census Data Examination 1/1/2021 TO 12/31/2021	OP&F Examination
Lucas	City of Sylvania Ohio Police and Fire Pension Fund Census Data Examination 1/1/2021 TO 12/31/2021	OP&F Examination
Mahoning	Youngstown State University - National Collegiate Athletics Association Agreed upon procedures 7/1/2021 TO 6/30/2022	Agreed Upon Procedures
Marion	Marion Metropolitan Housing Authority 7/1/2021 TO 6/30/2022	Financial Audit	IPA
Meigs	Meigs County 1/1/2021 TO 12/31/2021	Financial Audit
Monroe	Franklin Township 1/1/2020 TO 12/31/2021	Agreed Upon Procedures	FFR
	Switzerland of Ohio Local School District 7/1/2021 TO 6/30/2022	Financial Audit	IPA
Montgomery	City of Clayton Ohio Public Employees Retirement System Census Data Examination 1/1/2022 TO 12/31/2022	OPERS Examination
	Trotwood Preparatory and Fitness Academy 7/1/2021 TO 6/30/2022	Financial Audit	IPA
Muskingum	Mid-East Career and Technology Centers 7/1/2021 TO 6/30/2022	Financial Audit
Paulding	Paulding Exempted Village School District 7/1/2021 TO 6/30/2022	Financial Audit
	Antwerp Local School District 7/1/2021 TO 6/30/2022	Financial Audit
Preble	Tri-County North Local School District 7/1/2021 TO 6/30/2022	Financial Audit
Ross	City of Chillicothe Ohio Police and Fire Pension Fund Census Data Examination 1/1/2021 TO 12/31/2021	OP&F Examination
Scioto	Portsmouth Metropolitan Housing Authority Real Estate Assessment Center (REAC) Financial Assessment Submission Agreed-Upon Procedures 7/1/2021 TO 6/30/2022	Agreed Upon Procedures
Stark	North Canton City School District 7/1/2021 TO 6/30/2022	Financial Audit
	Canton Local School District 7/1/2021 TO 6/30/2022	Financial Audit
	Stark State College 7/1/2021 TO 6/30/2022	Financial Audit	IPA
Summit	City of Stow Ohio Police and Fire Pension Fund Census Data Examination 1/1/2021 TO 12/31/2021	OP&F Examination
Trumbull	Niles Preparatory Academy 7/1/2021 TO 6/30/2022	Financial Audit
	Brookfield Local School District 7/1/2021 TO 6/30/2022	Financial Audit	IPA
Tuscarawas	Village of Sugarcreek 1/1/2020 TO 12/31/2021	Agreed Upon Procedures
Union	North Union Local School District 7/1/2021 TO 6/30/2022	Financial Audit
Van Wert	Van Wert County Regional Airport Authority 1/1/2020 TO 12/31/2021	Agreed Upon Procedures	FFR
Warren	Kings Local School District 7/1/2021 TO 6/30/2022	Financial Audit	IPA
Wayne	Dalton Local School District 7/1/2021 TO 6/30/2022	Financial Audit
Wood	Village of Risingsun Special Audit 11/1/2017 TO 6/30/2019	Special Audit	FFR
	Wood County Educational Service Center 7/1/2021 TO 6/30/2022	Financial Audit

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Audit Advisory for Tuesday, March 21, 2023

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