Audit Advisory for Tuesday, June 24, 2025

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, June 24, 2025.

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

County	Audit Entity and Period	Report Type
Adams	Adams County Public Library 1/1/2023 TO 12/31/2024	Agreed Upon Procedures
Allen	Allen County Land Reutilization Corporation 1/1/2024 TO 12/31/2024	Financial Audit
Ashtabula	Ashtabula County Schools Council of Governments 7/1/2022 TO 6/30/2023	Financial Audit	IPA
	Sheffield Township 1/1/2023 TO 12/31/2024	Financial Audit
	Rock Creek Public Library 1/1/2023 TO 12/31/2024	Agreed Upon Procedures
Clark	Bethel Township 1/1/2022 TO 12/31/2023	Financial Audit	IPA FFR
	Mental Health Recovery Board of Clark, Greene & Madison Counties 7/1/2023 TO 6/30/2024	Financial Audit
Clermont	Clermont County Educational Service Center 7/1/2022 TO 6/30/2024	Financial Audit	IPA
	City of Milford 1/1/2022 TO 12/31/2023	Financial Audit
	Union Township 1/1/2024 TO 12/31/2024	Financial Audit
	Union Township, Clermont County Community Improvement Corporation, Inc. 1/1/2024 TO 12/31/2024	Financial Audit
Clinton	Clinton Massie Local School District 7/1/2023 TO 6/30/2024	Financial Audit	IPA
Coshocton	New Castle Township 1/1/2023 TO 12/31/2024	Basic Audit
Crawford	Life First Ambulance District 1/1/2023 TO 12/31/2024	Agreed Upon Procedures
Cuyahoga	Alternative Education Academy 7/1/2023 TO 6/30/2024	Financial Audit	IPA
	Global Ambassadors Language Academy 7/1/2023 TO 6/30/2024	Financial Audit	IPA
	Cuyahoga County Board of Health 1/1/2023 TO 12/31/2023	Financial Audit
	Albert Einstein Academy for Letters, Arts and Sciences 7/1/2023 TO 6/30/2024	Financial Audit	IPA
	North Shore High School 7/1/2023 TO 6/30/2024	Financial Audit	IPA
Delaware	Big Walnut Local School District 7/1/2023 TO 6/30/2024	Financial Audit	IPA FFR
Franklin	Mid-Ohio Regional Planning Commission 1/1/2024 TO 12/31/2024	Financial Audit
	Mid-Ohio Regional Planning Commission NATIONAL TRANSIT DATABASE (NTD) FINANCIAL DATA 10 YEAR AGREED-UPON PROCEDURES 1/1/2024 TO 12/31/2024	Agreed Upon Procedures
	The Renaissance Academy - A School for the Multimedia Arts DBA The Bessie Sherrod Price Preparatory Academy 7/1/2023 TO 6/30/2024	Financial Audit	IPA
	Dublin Community Improvement Corporation 1/1/2023 TO 12/31/2024	Basic Audit
	Kids Care Elementary 7/1/2023 TO 6/30/2024	Financial Audit	IPA
Fulton	Community Improvement Corporation of Fulton County 1/1/2023 TO 12/31/2024	Basic Audit
	Fulton County Transportation Improvement District 1/1/2023 TO 12/31/2024	Basic Audit
Greene	Summit Academy Community School for Alternative Learners - Xenia 7/1/2023 TO 6/30/2024	Financial Audit	IPA
Hancock	Village of Van Buren 1/1/2023 TO 12/31/2024	Agreed Upon Procedures
	Allen Township 1/1/2023 TO 12/31/2024	Agreed Upon Procedures
Henry	Woodlawn Cemetery 1/1/2023 TO 12/31/2024	Basic Audit
	Bartlow Township 1/1/2023 TO 12/31/2024	Basic Audit
Hocking	Hocking County Agricultural Society 12/1/2020 TO 11/30/2022	Financial Audit
	Green Township 1/1/2022 TO 12/31/2023	Financial Audit	IPA
Jefferson	Jefferson County Land Reutilization Corporation 1/1/2024 TO 12/31/2024	Financial Audit
Lawrence	Ironton Metropolitan Housing Authority Real Estate Assessment Center (REAC) Financial Assessment Submission Agreed-Upon Procedures 10/1/2022 TO 9/30/2023	Agreed Upon Procedures
Logan	Bellefontaine City School District 7/1/2023 TO 6/30/2024	Financial Audit	IPA
Lorain	Wellington Township 1/1/2022 TO 12/31/2023	Financial Audit	IPA
	Firelands Local School District 7/1/2023 TO 6/30/2024	Financial Audit	IPA
Lucas	Ohio Digital Learning School 7/1/2023 TO 6/30/2024	Financial Audit	IPA
	Washington Local School District 7/1/2023 TO 6/30/2024	Financial Audit
	Summit Academy - Toledo 7/1/2023 TO 6/30/2024	Financial Audit	IPA
	Sunshine Inc. Residential & Support Services dba Sunshine/Kit Family Care Home 1/1/2023 TO 12/31/2023	Agreed Upon Procedures	MED
Madison	Jefferson Local School District 7/1/2023 TO 6/30/2024	Financial Audit	IPA
	Tolles Career & Technical Center 7/1/2023 TO 6/30/2024	Financial Audit	IPA
Mahoning	Mahoning County District Board of Health 1/1/2024 TO 12/31/2024	Financial Audit
	Southside Academy 7/1/2023 TO 6/30/2024	Financial Audit	IPA
	Ellsworth Township 1/1/2022 TO 12/31/2023	Financial Audit	IPA
	The City of Canfield Community Improvement Corporation 1/1/2023 TO 12/31/2024	Basic Audit
Montgomery	Summit Academy Transition High School - Dayton 7/1/2023 TO 6/30/2024	Financial Audit	IPA
	Miami Valley Academies 7/1/2023 TO 6/30/2024	Financial Audit	IPA
	Dayton Business Technology High School 7/1/2023 TO 6/30/2024	Financial Audit	IPA
	Miami Valley Regional Planning Commission 7/1/2023 TO 6/30/2024	Financial Audit	IPA
Muskingum	Zanesville-Washington Township Joint Economic Development District 1/1/2023 TO 12/31/2024	Agreed Upon Procedures
Noble	Caldwell Exempted Village School District 7/1/2023 TO 6/30/2024	Financial Audit	IPA
	Elk Township 1/1/2023 TO 12/31/2024	Basic Audit
Pike	Jackson Township 1/1/2021 TO 12/31/2022	Financial Audit	IPA
Richland	Lexington-Troy Township Union Cemetery 1/1/2023 TO 12/31/2024	Basic Audit
Scioto	Northwest Local School District 7/1/2023 TO 6/30/2024	Financial Audit	IPA
Stark	Village of Navarre 1/1/2021 TO 12/31/2022	Financial Audit	IPA
	Northwest Local School District 7/1/2023 TO 6/30/2024	Financial Audit
	Summit Academy Community School for Alternative Learners - Canton 7/1/2023 TO 6/30/2024	Financial Audit	IPA
	Summit Academy Secondary School - Canton 7/1/2023 TO 6/30/2024	Financial Audit	IPA
Summit	Summit Academy Secondary School - Akron 7/1/2023 TO 6/30/2024	Financial Audit	IPA
	Akro Tech High School 7/1/2023 TO 6/30/2024	Financial Audit	IPA
Trumbull	Weathersfield Local School District 7/1/2023 TO 6/30/2024	Financial Audit	IPA
	Summit Academy School for Alternative Learners-Warren Middle & Secondary 7/1/2023 TO 6/30/2024	Financial Audit	IPA
	Summit Academy Community School - Warren 7/1/2023 TO 6/30/2024	Financial Audit	IPA
	Brookfield Local School District 7/1/2023 TO 6/30/2024	Financial Audit	IPA
Wood	Wood Lane Residential Services, Inc. dba Werner Home 1/1/2023 TO 12/31/2023	Agreed Upon Procedures	MED
	Lake Local School District 7/1/2023 TO 6/30/2024	Financial Audit