Ohio Auditor of State

11/05/2025 | Press release | Distributed by Public on 11/04/2025 23:16

Audit Advisory for Thursday, November 06, 2025

Press Release Ohio Auditor of State

Audit Advisory for Thursday, November 06, 2025

For Immediate Release

Wednesday, November 5, 2025

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 Thursday, November 06, 2025.

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

County Audit Entity and Period Report Type
Allen Allen County Regional Airport Authority
1/1/2023 TO 12/31/2024
Agreed Upon Procedures IPA
Spencer Township Park District
1/1/2023 TO 12/31/2024
Basic Audit
Allen County Educational Service Center
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Allen County Educational Service Center
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
American Township (Allen County), Ohio Energy Special Improvement District, Inc.
1/1/2023 TO 12/31/2024
Basic Audit
Ashland Green Perrysville Joint Fire District
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Green Township
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Milton Township
1/1/2023 TO 12/31/2024
Agreed Upon Procedures IPA
Ruggles Township
1/1/2023 TO 12/31/2024
Agreed Upon Procedures IPA
Belmont Wayne Township
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Barnesville Exempted Village School District
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Barnesville Exempted Village School District
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Smith Township
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
St. Clairsville-Richland City School District
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
St. Clairsville-Richland City School District
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Brown Brown County Agricultural Society
12/1/2022 TO 11/30/2024
Agreed Upon Procedures
Brown County Educational Service Center
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Brown County Educational Service Center
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Butler Liberty Township Joint Economic Development District
1/1/2023 TO 12/31/2024
Financial Audit
Champaign Adams Township
1/1/2023 TO 12/31/2024
Financial Audit
Clark Harmony Township
1/1/2023 TO 12/31/2024
Financial Audit
Springfield Metropolitan Housing Authority
10/1/2023 TO 9/30/2024
Financial Audit IPA
Clark County
1/1/2024 TO 12/31/2024
Financial Audit
Clermont Milford Exempted Village School District
11/6/2025 TO 11/6/2025
Performance Audit
Clermont County Land Reutilization Corporation
1/1/2024 TO 12/31/2024
Audited as Part of Primary Government IPA
FFR
Clermont County Port Authority
1/1/2024 TO 12/31/2024
Audited as Part of Primary Government IPA
FFR
Clermont County Community Improvement Corporation
1/1/2024 TO 12/31/2024
Audited as Part of Primary Government IPA
FFR
Clermont County
1/1/2024 TO 12/31/2024
Financial Audit IPA
FFR
Clinton Clinton Metropolitan Housing Authority
1/1/2024 TO 12/31/2024
Financial Audit
Columbiana Columbiana County Educational Service Center
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Columbiana County Educational Service Center
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Beaver Local School District
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Beaver Local School District
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Coshocton Coshocton County Career Center
7/1/2022 TO 6/30/2024
Financial Audit
Village of Plainfield
1/1/2021 TO 12/31/2022
Financial Audit
Cuyahoga Green Inspiration Academy
7/1/2022 TO 6/30/2023
Financial Audit
Cuyahoga County Community Improvement Corporation
1/1/2023 TO 12/31/2024
Basic Audit
East Preparatory Academy
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
East Preparatory Academy
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
City of Broadview Heights
1/1/2024 TO 12/31/2024
Financial Audit IPA
Cuyahoga County Agricultural Society
12/1/2022 TO 11/30/2024
Agreed Upon Procedures
City of Brook Park
1/1/2024 TO 12/31/2024
Financial Audit IPA
Cleveland Municipal School District
11/6/2025 TO 11/6/2025
Performance Audit
Cuyahoga Community College
11/6/2025 TO 11/6/2025
Performance Audit
Erie Vermilion City Port Authority
1/1/2024 TO 12/31/2024
Audited as Part of Primary Government IPA
City of Vermilion
1/1/2024 TO 12/31/2024
Financial Audit IPA
Vermilion Township
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Erie Huron Ottawa Vocational Education (EHOVE) Career Center
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Erie Huron Ottawa Vocational Education (EHOVE) Career Center
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Fairfield Violet Township
Alternative Compliance Examination
1/1/2023 TO 12/31/2023
Compliance Examination
Franklin Walnut Grove and Flint Union Cemeteries
1/1/2023 TO 12/31/2024
Agreed Upon Procedures IPA
Oakstone Community School
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Oakstone Community School
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Focus Learning Academy of Northern Columbus
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Focus Learning Academy of Northern Columbus
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Cambridge Education Group
7/1/2012 TO 6/30/2018
Special Audit FFR
Golden Rule Home Health Care LLC
1/1/2021 TO 12/31/2023
Compliance Examination MED
Columbus City School District
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Columbus City School District
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Columbus-Franklin County Finance Authority
1/1/2024 TO 12/31/2024
Financial Audit IPA
Dependable Home Healthcare LLC
1/1/2021 TO 12/31/2023
Compliance Examination MED
Buckeye Health Agency, LLC
1/1/2022 TO 12/31/2022
Compliance Examination MED
Franklin Park Conservatory Joint Recreation District
1/1/2024 TO 12/31/2024
Financial Audit
Imagine Columbus Primary Academy
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Imagine Columbus Primary Academy
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Fulton Archbold Community Library
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Gallia Gallia-Jackson-Meigs Board of Alcohol, Drug Addiction and Mental Health Services
1/1/2024 TO 12/31/2024
Financial Audit IPA
Greene City of Beavercreek (Greene County), Ohio Energy Special Improvement District, Inc.
1/1/2023 TO 12/31/2024
Basic Audit
Village of Cedarville Landfill
Financial Assurance Certification
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Greene County
1/1/2024 TO 12/31/2024
Financial Audit IPA
Greene County Regional Airport Authority
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Guernsey Guernsey County Port Authority
1/1/2023 TO 12/31/2024
Agreed Upon Procedures IPA
Cambridge Township
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Village of Lore City
1/1/2021 TO 12/31/2022
Financial Audit
Hamilton Green Township - City of Cheviot Joint Economic Development District III - Mercy West
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Anderson Township
Alternative Compliance Examination
1/1/2023 TO 12/31/2023
Compliance Examination
Hamilton County Educational Service Center
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Hamilton County Educational Service Center
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Springdale Community Improvement Corporation
1/1/2023 TO 12/31/2024
Basic Audit
Hardin Hardin County Agricultural Society
12/1/2022 TO 11/30/2024
Agreed Upon Procedures IPA
Kenton Ohio Port Authority
1/9/2023 TO 12/31/2024
Basic Audit
Henry Henry County Landfill
Financial Assurance Certification
1/1/2024 TO 12/31/2024
Agreed Upon Procedures
Henry County Family and Children First Council
1/1/2023 TO 12/31/2024
Financial Audit
Hocking Laurel Township
1/1/2023 TO 12/31/2024
Agreed Upon Procedures IPA
Huron Southern 5 Sewer District
2/24/2023 TO 12/31/2024
Agreed Upon Procedures
Jackson Jefferson Township
1/1/2023 TO 12/31/2024
Agreed Upon Procedures IPA
Jefferson Edison Local School District
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Edison Local School District
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Village of Stratton
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Jefferson County Educational Service Center
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Jefferson County Educational Service Center
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Lake Laketran
1/1/2024 TO 12/31/2024
Financial Audit IPA
FFR
Licking Refugee-Canyon Joint Fire District
1/1/2020 TO 12/31/2022
Financial Audit FFR
Career and Technology Education Centers of Licking County
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Career and Technology Education Centers of Licking County
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Mary Ann Township
1/1/2023 TO 12/31/2024
Agreed Upon Procedures IPA
Lorain Rochester Township
1/1/2022 TO 12/31/2023
Financial Audit IPA
City of Oberlin
1/1/2024 TO 12/31/2024
Financial Audit IPA
Lucas Educational Service Center of Lake Erie West
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Educational Service Center of Lake Erie West
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Springfield Township
1/1/2023 TO 12/31/2024
Financial Audit
ABC Health Care, Inc.
1/1/2021 TO 12/31/2022
Compliance Examination MED
Toledo City School District
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Toledo City School District
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Autism Academy of Learning
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Autism Academy of Learning
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Toledo Area Regional Transit Authority
1/1/2024 TO 12/31/2024
Financial Audit IPA
Ottawa Hills Local School District
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Ottawa Hills Local School District
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Northwest Ohio Advanced Energy Improvement District
1/1/2024 TO 12/31/2024
Financial Audit IPA
Outdoor Sylvania Community Parks
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Horizon Science Academy of Toledo
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Horizon Science Academy of Toledo
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Madison Pleasant Township
1/1/2023 TO 12/31/2024
Basic Audit
Madison County Transportation Improvement District
1/1/2023 TO 12/31/2024
Basic Audit
Mahoning Campbell City School District
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Mahoning County Educational Service Center DBA Educational Service Center of Eastern Ohio
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Mahoning County Educational Service Center DBA Educational Service Center of Eastern Ohio
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Campbell City School District
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Summit Academy - Youngstown
7/1/2023 TO 6/30/2024
Financial Audit IPA
Summit Academy Secondary School - Youngstown
7/1/2023 TO 6/30/2024
Financial Audit IPA
Jackson Township
1/1/2023 TO 12/31/2024
Financial Audit
Marion Marion Port Authority
1/1/2023 TO 12/31/2024
Basic Audit
Grandview Estates Park District
1/1/2023 TO 12/31/2024
Basic Audit
Scott Township
1/1/2023 TO 12/31/2024
Basic Audit
Medina Westfield Township
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Meigs Meigs County Family and Children First Council
1/1/2023 TO 12/31/2024
Financial Audit
Mercer Mercer County
1/1/2024 TO 12/31/2024
Financial Audit IPA
Mercer County Fairgrounds, Inc.
12/1/2022 TO 11/30/2024
Agreed Upon Procedures IPA
Miami Tri-County Board of Recovery and Mental Health Services
1/1/2024 TO 12/31/2024
Financial Audit IPA
Miami East Local School District
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Miami East Local School District
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Monroe Village of Antioch
1/1/2023 TO 12/31/2024
Basic Audit
Monroe Water Systems
1/1/2022 TO 12/31/2023
Financial Audit
Montgomery Englewood Community Improvement Corporation
1/1/2023 TO 12/31/2024
Basic Audit
DECA PREP, Inc.
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Horizon Science Academy Dayton High School
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Horizon Science Academy Dayton High School
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Montgomery County Landfill
Financial Assurance Certification
1/1/2024 TO 12/31/2024
Agreed Upon Procedures
Emerson Academy
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Emerson Academy
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
City of Englewood
1/1/2024 TO 12/31/2024
Financial Audit IPA
Germantown Public Library
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Community Improvement Corporation of Huber Heights
1/1/2023 TO 12/31/2024
Basic Audit
Vance Darroch New Community Authority
1/1/2024 TO 12/31/2024
Audited as Part of Primary Government IPA
City of Moraine
1/1/2024 TO 12/31/2024
Financial Audit IPA
Morgan Chesterhill Marion Union Cemetery
1/1/2023 TO 12/31/2024
Basic Audit
Malta-McConnelsville Joint Recreation Board
1/1/2023 TO 12/31/2024
Basic Audit
Morrow Mount Gilead Exempted Village School District
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Village of Sparta
1/1/2023 TO 12/31/2024
Basic Audit
Muskingum Clay Township
1/1/2023 TO 12/31/2024
Basic Audit
Ottawa Bay Township
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Paulding Paulding County District Board of Health
1/1/2023 TO 12/31/2024
Financial Audit
Latty Township
1/1/2023 TO 12/31/2024
Basic Audit
Perry Perry County Family and Children First Council
1/1/2023 TO 12/31/2024
Financial Audit
Pickaway Scioto Township Joint Economic Development District
1/1/2023 TO 12/31/2024
Agreed Upon Procedures IPA
Village of New Holland
1/1/2023 TO 12/31/2024
Financial Audit IPA
Pike Benton Township
1/1/2023 TO 12/31/2024
Agreed Upon Procedures IPA
Garnet A. Wilson Public Library
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Portage Mantua-Shalersville Fire District
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Preble National Trail Local School District
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Jackson Township
1/1/2023 TO 12/31/2024
Financial Audit
Richland Village of Plymouth
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Ross Pleasant Valley Regional Sewer District
1/1/2023 TO 12/31/2024
Financial Audit
Seneca Seneca County
Ohio Revised Code § 117.116 Report
1/1/2023 TO 12/31/2023
Public Interest Report
Seneca Metropolitan Housing Authority
4/1/2024 TO 3/31/2025
Financial Audit
Shelby Shelby Metropolitan Housing Authority
1/1/2024 TO 12/31/2024
Financial Audit IPA
Stark Stark County Park District
1/1/2024 TO 12/31/2024
Financial Audit
Osnaburg Township
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Sugar Creek Township
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Stark County Educational Service Center
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Stark County Educational Service Center
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Stark Council of Governments
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Perry-Navarre Joint Economic Development District
1/1/2021 TO 12/31/2022
Basic Audit
Stark County Area Vocational School District
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Stark County Area Vocational School District
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Summit Green Local School District
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Boston Township - City of Cuyahoga Falls Joint Economic Development District
1/1/2023 TO 12/31/2024
Basic Audit
City of Macedonia
Alternative Compliance Examination
1/1/2024 TO 12/31/2024
Compliance Examination
Summit/Akron Solid Waste Management Authority
1/1/2024 TO 12/31/2024
Financial Audit IPA
Trumbull Mesopotamia Township
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Hubbard Township Park District
1/1/2023 TO 12/31/2024
Basic Audit
Village of McDonald
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Hubbard Township - City of Hubbard Joint Economic Development District
1/1/2023 TO 12/31/2024
Basic Audit
Van Wert Van Wert County Soil and Water Conservation District
1/1/2023 TO 12/31/2024
Agreed Upon Procedures IPA
Vinton Village of McArthur
1/1/2021 TO 12/31/2022
Financial Audit
Vinton County
1/1/2024 TO 12/31/2024
Financial Audit IPA
Vinton County Soil and Water Conservation District
1/1/2023 TO 12/31/2024
Financial Audit
Warren Warren County Career Center
School Employees Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
SERS Examination
Warren County Career Center
State Teachers Retirement System Census Data Examination
7/1/2024 TO 6/30/2025
STRS Examination
Southwestern Ohio Council of Governments
1/1/2023 TO 12/31/2023
Agreed Upon Procedures MED
Community Improvement Corporation of Springboro
1/1/2024 TO 12/31/2024
Audited as Part of Primary Government IPA
City of Springboro
1/1/2024 TO 12/31/2024
Financial Audit IPA
Washington Fearing Township
1/1/2022 TO 12/31/2023
Agreed Upon Procedures FFR
Lowell-Adams Joint Fire District
1/1/2023 TO 12/31/2024
Basic Audit
Belpre Township
1/1/2022 TO 12/31/2023
Financial Audit
Wayne Marshallville Community Improvement Corporation
1/1/2023 TO 12/31/2024
Basic Audit
Williams City of Bryan
1/1/2024 TO 12/31/2024
Financial Audit
Wood Perrysburg Township
1/1/2023 TO 12/31/2024
Financial Audit
Freedom Township
1/1/2023 TO 12/31/2024
Agreed Upon Procedures
Village of Bradner
1/1/2023 TO 12/31/2024
Financial Audit

The full reports will be available Thursday, November 06, 2025 on the AOS Audit Search website.

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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.

Ohio Auditor of State published this content on November 05, 2025, and is solely responsible for the information contained herein. Distributed via Public Technologies (PUBT), unedited and unaltered, on November 05, 2025 at 05:16 UTC. If you believe the information included in the content is inaccurate or outdated and requires editing or removal, please contact us at [email protected]