Audit Advisory for Tuesday, October 21, 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, October 21, 2025.
FFR = FINDINGS FOR RECOVERY
IPA = INDEPENDENT PUBLIC ACCOUNTANT
MED = MEDICAID PROGRAM INTEGRITY
| County | Audit Entity and Period | Report Type | |
|---|---|---|---|
| Allen | Allen County Transportation Improvement District 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | |
| Port Authority of Allen County 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | ||
| Apollo Career Center State Teachers Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
STRS Examination | ||
| Apollo Career Center School Employees Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
SERS Examination | ||
| Spencerville Local School District State Teachers Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
STRS Examination | ||
| Bath Local School District State Teachers Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
STRS Examination | ||
| Bath Local School District School Employees Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
SERS Examination | ||
| Ashland | Village of Mifflin 1/1/2023 TO 12/31/2024 |
Basic Audit | |
| Loudonville Public Library 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | ||
| Ashtabula | Conneaut Area City School District State Teachers Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
STRS Examination | |
| Conneaut Area City School District School Employees Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
SERS Examination | ||
| Ashtabula County Educational Service Center School Employees Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
SERS Examination | ||
| Ashtabula County Educational Service Center State Teachers Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
STRS Examination | ||
| Athens | Athens Hocking Vinton Board of Alcohol, Drug Addiction and Mental Health Services 1/1/2024 TO 12/31/2024 |
Financial Audit | |
| Auglaize | Auglaize County Educational Service Center School Employees Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
SERS Examination | |
| Auglaize County Educational Service Center State Teachers Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
STRS Examination | ||
| St. Marys City School District School Employees Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
SERS Examination | ||
| St. Marys City School District State Teachers Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
STRS Examination | ||
| Butler | Middletown Preparatory and Fitness Academy State Teachers Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
STRS Examination | |
| Middletown Preparatory and Fitness Academy School Employees Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
SERS Examination | ||
| Southwest Ohio Computer Association Council of Governments School Employees Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
SERS Examination | ||
| Champaign | City of Urbana 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
| Clermont | Bethel-Tate Local School District 10/21/2025 TO 10/21/2025 |
Performance Audit | |
| Clinton | Clark Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | IPA |
| Columbiana | Columbiana County Career and Technology Center State Teachers Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
STRS Examination | |
| Columbiana County Career and Technology Center School Employees Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
SERS Examination | ||
| Crawford | Chatfield Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | IPA |
| Cuyahoga | City of Mayfield Heights 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
| Village Preparatory School - Willard State Teachers Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
STRS Examination | ||
| Village Preparatory School - Willard School Employees Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
SERS Examination | ||
| City of Warrensville Heights 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
|
| Franklin | The RiverSouth Authority 1/1/2024 TO 12/31/2024 |
Financial Audit | |
| Grandview Crossing Community Authority 1/1/2022 TO 12/31/2023 |
Financial Audit | ||
| Blendon Township Community Improvement Corporation 1/1/2023 TO 12/31/2024 |
Basic Audit | ||
| Fulton | Pike Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | |
| Geauga | City of Chardon 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
| Burton Village/Burton Township Joint Economic Development District 1/1/2023 TO 12/31/2024 |
Basic Audit | ||
| Greene | Greene County Park District 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | |
| Miami Valley Educational Computer Association School Employees Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
SERS Examination | ||
| Hamilton | Cincinnati Classical Academy 7/1/2023 TO 6/30/2024 |
Financial Audit | |
| Village of Greenhills 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | ||
| Western Joint Ambulance District 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | ||
| Hancock | Arcadia Local School District School Employees Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
SERS Examination | |
| Arcadia Local School District State Teachers Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
STRS Examination | ||
| Holmes | Village of Millersburg 1/1/2023 TO 12/31/2024 |
Financial Audit | IPA |
| Mechanic Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | IPA |
|
| Jackson | Southeast Regional Library System 7/1/2023 TO 6/30/2025 |
Basic Audit | |
| Knox | Jackson Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | IPA |
| Lake | City of Mentor-on-the-Lake 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
| Lawrence | Collins Career Center State Teachers Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
STRS Examination | |
| Collins Career Center School Employees Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
SERS Examination | ||
| Lorain | North Ridgeville City School District 7/1/2023 TO 6/30/2024 |
Financial Audit | |
| Madison | Village of Plain City 1/1/2023 TO 12/31/2024 |
Financial Audit | IPA |
| Mahoning | Struthers City School District State Teachers Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
STRS Examination | |
| Struthers City School District School Employees Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
SERS Examination | ||
| Marion | Prospect Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | IPA |
| Grand Township 1/1/2023 TO 12/31/2024 |
Basic Audit | ||
| Montgomery | Jefferson Regional Water Authority 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | |
| Butler Township Miller Lane Business District Joint Economic Development Zone 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | ||
| Morgan | Morgan County District Board of Health 1/1/2022 TO 12/31/2023 |
Financial Audit | |
| Muskingum | Zanesville Muskingum County General Health District 1/1/2024 TO 12/31/2024 |
Financial Audit | |
| Pike | Evergreen Union Cemetery 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | |
| Putnam | Putnam County Soil and Water Conservation District 1/1/2023 TO 12/31/2024 |
Financial Audit | |
| Richland | Richland County Transportation Improvement District 1/1/2023 TO 12/31/2024 |
Basic Audit | |
| Scioto | Minford Local School District State Teachers Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
STRS Examination | |
| Seneca | Seneca County District Board of Health 1/1/2024 TO 12/31/2024 |
Financial Audit | |
| City of Fostoria 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
|
| Stark | Washington Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | |
| Carroll, Columbiana & Stark Regional Transportation Improvement Project 1/1/2023 TO 12/31/2024 |
Basic Audit | ||
| Trumbull | City of Hubbard 1/1/2024 TO 12/31/2024 |
Financial Audit | |
| City of Girard 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
|
| Tuscarawas | Tuscarawas County Convention and Visitors Bureau 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
| Warren | Hamilton Township 1/1/2024 TO 12/31/2024 |
Financial Audit | |
| Washington Township 1/1/2023 TO 12/31/2024 |
Financial Audit | ||
| Warren County Park District 1/1/2023 TO 12/31/2024 |
Financial Audit | ||
| Washington | Washington County Career Center State Teachers Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
STRS Examination | |
| Williams | Jefferson Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | |
| Wood | Wood County Landfill Financial Assurance Certification 1/1/2024 TO 12/31/2024 |
Agreed Upon Procedures | |
| Penta Career Center School Employees Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
SERS Examination | ||
| Penta Career Center State Teachers Retirement System Census Data Examination 7/1/2024 TO 6/30/2025 |
STRS Examination | ||
| Wyandot | Wyandot County 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
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