Audit Advisory for Tuesday, April 15, 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, April 15, 2025.

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

County	Audit Entity and Period	Report Type
Belmont	Res-Care Ohio Inc. dba Lloyd Group Home 1/1/2023 TO 12/31/2023	Agreed Upon Procedures	MED
	Martins Ferry City School District 7/1/2023 TO 6/30/2024	Financial Audit	IPA
Butler	Community Improvement Corporation of Fairfield, Ohio 1/1/2023 TO 12/31/2023	Basic Audit
	City of Trenton Ohio Police and Fire Pension Fund Census Data Examination 1/1/2023 TO 12/31/2023	OP&F Examination
Clermont	Goshen Township Ohio Police and Fire Pension Fund Census Data Examination 1/1/2023 TO 12/31/2023	OP&F Examination
	Village of Batavia 1/1/2022 TO 12/31/2023	Financial Audit	IPA
Clinton	Wilson Township 1/1/2023 TO 12/31/2024	Basic Audit
Cuyahoga	Noble Academy Cleveland 7/1/2023 TO 6/30/2024	Financial Audit	IPA
	Horizon Science Academy of Cleveland 7/1/2023 TO 6/30/2024	Financial Audit	IPA
	Horizon Science Academy-Denison Middle School 7/1/2023 TO 6/30/2024	Financial Audit	IPA
	Horizon Science Academy Cleveland Middle School 7/1/2023 TO 6/30/2024	Financial Audit	IPA
	North Olmsted City School District 7/1/2023 TO 6/30/2024	Financial Audit	IPA
	Parma City School District 7/1/2023 TO 6/30/2024	Financial Audit	IPA
Defiance	Ayersville Local School District 7/1/2023 TO 6/30/2024	Financial Audit	IPA
Fayette	City of Washington Court House Ohio Public Employees Retirement System Census Data Examination 1/1/2024 TO 12/31/2024	OPERS Examination
Franklin	Jackson Township 1/1/2022 TO 12/31/2023	Financial Audit
	Ohio Achievement Charter Schools, Inc. (dba The Millennium Community School) 7/1/2023 TO 6/30/2024	Financial Audit	IPA
	United Schools Columbus 7/1/2023 TO 6/30/2024	Financial Audit	IPA
Fulton	Wauseon Exempted Village School District 7/1/2023 TO 6/30/2024	Financial Audit
Gallia	Walnut Township 1/1/2022 TO 12/31/2023	Financial Audit
Hamilton	City of Sharonville Ohio Police and Fire Pension Fund Census Data Examination 1/1/2023 TO 12/31/2023	OP&F Examination
Hocking	Hocking Valley Community Hospital Ohio Public Employees Retirement System Census Data Examination 1/1/2024 TO 12/31/2024	OPERS Examination
Jackson	Washington Township 1/1/2023 TO 12/31/2024	Basic Audit
Jefferson	Edison Local School District 7/1/2023 TO 6/30/2024	Financial Audit
Licking	Licking Regional Educational Service Center 7/1/2022 TO 6/30/2024	Financial Audit
Mahoning	Reuben McMillan Free Library Association 1/1/2022 TO 12/31/2023	Financial Audit
Montgomery	Montgomery Preparatory Academy 7/1/2023 TO 6/30/2024	Financial Audit	IPA
Muskingum	Hopewell Township 1/1/2021 TO 12/31/2022	Financial Audit
	East Muskingum Local School District 7/1/2023 TO 6/30/2024	Financial Audit	IPA
Perry	Perry County Ohio Public Employees Retirement System Census Data Examination 1/1/2024 TO 12/31/2024	OPERS Examination
Pike	Scioto Valley Local School District 7/1/2023 TO 6/30/2024	Financial Audit
Putnam	Jennings Township 1/1/2023 TO 12/31/2024	Agreed Upon Procedures
Scioto	Valley Local School District 7/1/2023 TO 6/30/2024	Financial Audit	IPA
Stark	Canton City School District Special Audit 4/1/2019 TO 4/11/2023	Special Audit	FFR
Summit	DIRECTION HOME AKRON CANTON AREA AGENCY ON AGING DBA DIRECTION HOME AKRON CANTON AREA AGENCY ON AGING & DISABILITIES 7/1/2022 TO 6/30/2023	Agreed Upon Procedures	MED
Union	Jerome Township Ohio Police and Fire Pension Fund Census Data Examination 1/1/2023 TO 12/31/2023	OP&F Examination
Van Wert	Vantage Career Center 7/1/2023 TO 6/30/2024	Financial Audit	IPA
Williams	Williams County Agricultural Society 12/1/2022 TO 11/30/2024	Agreed Upon Procedures
	Edgerton Local School District 7/1/2023 TO 6/30/2024	Financial Audit
Wood	City of Bowling Green Ohio Police and Fire Pension Fund Census Data Examination 1/1/2023 TO 12/31/2023	OP&F Examination