Audit Advisory for Tuesday, March 28, 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 28, 2023.

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

County	Audit Entity and Period	Report Type
Ashland	Loudonville-Perrysville Exempted Village School District 7/1/2021 TO 6/30/2022	Financial Audit
Ashtabula	Richwood Residential Centers, Inc. 1/1/2021 TO 12/31/2021	Agreed Upon Procedures	MED
Athens	Federal-Hocking Local School District 7/1/2021 TO 6/30/2022	Financial Audit
Butler	Edgewood City School District 7/1/2021 TO 6/30/2022	Financial Audit
	Butler County Ohio Public Employees Retirement System Census Data Examination 1/1/2022 TO 12/31/2022	OPERS Examination
	Butler County Metropolitan Housing Authority 7/1/2021 TO 6/30/2022	Financial Audit
Clermont	Felicity-Franklin Local School District 7/1/2021 TO 6/30/2022	Financial Audit
	Community Concepts, Inc. DBA Community Concepts, Inc. - Home 6 1/1/2021 TO 12/31/2021	Agreed Upon Procedures	MED
Clinton	Clinton Massie Local School District 7/1/2021 TO 6/30/2022	Financial Audit
Columbiana	Lisbon Exempted Village School District 7/1/2021 TO 6/30/2022	Financial Audit
	Columbiana Exempted Village School District 7/1/2021 TO 6/30/2022	Financial Audit
Coshocton	Coshocton 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
	River View Local School District 7/1/2021 TO 6/30/2022	Financial Audit	IPA
Crawford	Bucyrus Community Improvement Corporation 1/1/2020 TO 12/31/2021	Basic Audit
Cuyahoga	Hope Academy for Autism 7/1/2019 TO 6/30/2020	Financial Audit	FFR
Defiance	City of Defiance Ohio Public Employees Retirement System Census Data Examination 1/1/2022 TO 12/31/2022	OPERS Examination
Fairfield	Fairfield Union Local School District 7/1/2021 TO 6/30/2022	Financial Audit	IPA
Franklin	Focus Learning Academy of Central Columbus 7/1/2021 TO 6/30/2022	Financial Audit	IPA
	Norwich Township Ohio Police and Fire Pension Fund Census Data Examination 1/1/2021 TO 12/31/2021	OP&F Examination
	Reynoldsburg City School District 7/1/2021 TO 6/30/2022	Financial Audit
	Educational Service Center of Central Ohio 7/1/2021 TO 6/30/2022	Financial Audit
	Franklin County Family and Children First Council 7/1/2021 TO 6/30/2022	Financial Audit
	Educational Service Center Council of Governments 7/1/2021 TO 6/30/2022	Financial Audit
Gallia	Gallia/Vinton Educational Service Center 7/1/2021 TO 6/30/2022	Financial Audit
Geauga	Northeast Ohio Consortium Council of Governments 7/1/2021 TO 6/30/2022	Financial Audit
Greene	Greeneview Local School District 7/1/2021 TO 6/30/2022	Financial Audit	IPA
	Bellbrook-Sugarcreek Local School District 7/1/2021 TO 6/30/2022	Financial Audit
Hamilton	DAMPE Community School 7/1/2020 TO 6/30/2021	Financial Audit
	Indian Hill Exempted Village School District 7/1/2021 TO 6/30/2022	Financial Audit
	Center for Collaborative Solutions 7/1/2021 TO 6/30/2022	Financial Audit	IPA FFR
	Madeira City School District 7/1/2021 TO 6/30/2022	Financial Audit
Highland	Fairfield Local School District 7/1/2021 TO 6/30/2022	Financial Audit
Huron	Western Reserve Local School District 7/1/2021 TO 6/30/2022	Financial Audit
Jackson	City of Wellston Ohio Police and Fire Pension Fund Census Data Examination 1/1/2021 TO 12/31/2021	OP&F Examination
Jefferson	City of Steubenville Ohio Police and Fire Pension Fund Census Data Examination 1/1/2021 TO 12/31/2021	OP&F Examination
Knox	Knox County Career Center 7/1/2021 TO 6/30/2022	Financial Audit	IPA
Lake	Riverside Local School District 7/1/2021 TO 6/30/2022	Financial Audit
	Fairport Harbor Exempted Village School District 7/1/2021 TO 6/30/2022	Financial Audit
Lawrence	Chesapeake Union Exempted Village School District 7/1/2021 TO 6/30/2022	Financial Audit
	Ironton City School District 7/1/2021 TO 6/30/2022	Financial Audit
Lorain	RES-CARE OHIO, INC. DBA ST CHARLES PLACE/ST JAMES PLACE 1/1/2021 TO 12/31/2021	Agreed Upon Procedures	MED
	Wellington Exempted Village School District 7/1/2021 TO 6/30/2022	Financial Audit
Lucas	Eagle Learning Center, Inc. 7/1/2021 TO 6/30/2022	Financial Audit
Madison	London City School District 7/1/2021 TO 6/30/2022	Financial Audit	IPA
	VOCA CORPORATION OF OHIO DBA RESCARE OHIO-LONDON 1/1/2021 TO 12/31/2021	Agreed Upon Procedures	MED
Mahoning	Reuben McMillan Free Library Association 1/1/2020 TO 12/31/2021	Financial Audit
	Mahoning County Career and Technical Center 7/1/2021 TO 6/30/2022	Financial Audit
	West Branch Local School District 7/1/2021 TO 6/30/2022	Financial Audit
	Southside Academy 7/1/2021 TO 6/30/2022	Financial Audit	IPA
	Sebring Local School District 7/1/2021 TO 6/30/2022	Financial Audit
Mercer	Coldwater Exempted Village School District 7/1/2021 TO 6/30/2022	Financial Audit
Montgomery	Havens of Ohio, LLC DBA Woodhaven 1/1/2019 TO 12/31/2020	Compliance Examination	MED
Muskingum	Muskingum Valley Educational Service Center 7/1/2021 TO 6/30/2022	Financial Audit
Portage	Field Local School District 7/1/2021 TO 6/30/2022	Financial Audit
	Aurora City School District 7/1/2021 TO 6/30/2022	Financial Audit
	Crestwood Local School District 7/1/2021 TO 6/30/2022	Financial Audit
Putnam	Ottawa Glandorf Local School District 7/1/2021 TO 6/30/2022	Financial Audit
Richland	Ontario Local School District 7/1/2021 TO 6/30/2022	Financial Audit
	Mid-Ohio Educational Service Center 7/1/2021 TO 6/30/2022	Financial Audit
Ross	Adena Local School District 7/1/2021 TO 6/30/2022	Financial Audit
	Ross-Pike Educational Service District 7/1/2021 TO 6/30/2022	Financial Audit	FFR
Sandusky	Gibsonburg Exempted Village School District 7/1/2021 TO 6/30/2022	Financial Audit
	Sandusky Metropolitan Housing Authority Real Estate Assessment Center (REAC) Financial Assessment Submission Agreed-Upon Procedures 7/1/2021 TO 6/30/2022	Agreed Upon Procedures
	City of Clyde Ohio Public Employees Retirement System Census Data Examination 1/1/2022 TO 12/31/2022	OPERS Examination
	City of Fremont Ohio Public Employees Retirement System Census Data Examination 1/1/2022 TO 12/31/2022	OPERS Examination
Scioto	Scioto County Career Technical Center 7/1/2021 TO 6/30/2022	Financial Audit
	Wheelersburg Local School District 7/1/2021 TO 6/30/2022	Financial Audit	FFR
	Northwest Local School District 7/1/2021 TO 6/30/2022	Financial Audit
Stark	Lake Local School District 7/1/2021 TO 6/30/2022	Financial Audit
	Marlington Local School District 7/1/2021 TO 6/30/2022	Financial Audit
	VOCA CORPORATION OF OHIO DBA MARKET AVENUE GROUP HOME 1/1/2021 TO 12/31/2021	Agreed Upon Procedures	MED
	Tuslaw Local School District 7/1/2021 TO 6/30/2022	Financial Audit
	Beacon Academy 7/1/2021 TO 6/30/2022	Financial Audit	IPA
	Canton City School District 7/1/2021 TO 6/30/2022	Financial Audit	IPA
Summit	Northeast Ohio Four County Regional Planning and Development Organization 7/1/2020 TO 6/30/2022	Financial Audit
	Oriana House, Inc. 1/1/2019 TO 12/31/2020	Compliance Examination	MED
	Portage Lakes Career Center 7/1/2021 TO 6/30/2022	Financial Audit
	Norton City School District 7/1/2021 TO 6/30/2022	Financial Audit
Trumbull	Mathews Local School District 7/1/2021 TO 6/30/2022	Financial Audit
Tuscarawas	Tuscarawas County Agricultural Society 12/1/2018 TO 11/30/2020	Financial Audit	FFR
	Indian Valley Local School District 7/1/2021 TO 6/30/2022	Financial Audit
Van Wert	City of Van Wert Ohio Police and Fire Pension Fund Census Data Examination 1/1/2021 TO 12/31/2021	OP&F Examination
Warren	Wayne Local School District 7/1/2021 TO 6/30/2022	Financial Audit	IPA
	Carlisle Local School District 7/1/2021 TO 6/30/2022	Financial Audit
Williams	Williams County District Board of Health 1/1/2021 TO 12/31/2021	Financial Audit

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Audit Advisory for Tuesday, March 28, 2023

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