Audit Advisory for Tuesday, December 30, 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, December 30, 2025.
FFR = FINDINGS FOR RECOVERY
IPA = INDEPENDENT PUBLIC ACCOUNTANT
MED = MEDICAID PROGRAM INTEGRITY
| County | Audit Entity and Period | Report Type | |
|---|---|---|---|
| Allen | Perry Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | IPA |
| Ashtabula | Pymatuning Valley Local School District 7/1/2024 TO 6/30/2025 |
Financial Audit | |
| Ashtabula County Technical and Career Center 7/1/2024 TO 6/30/2025 |
Financial Audit | ||
| Athens | Athens City School District 7/1/2024 TO 6/30/2025 |
Financial Audit | |
| Belmont | Belmont Metropolitan Housing Authority Real Estate Assessment Center (REAC) Financial Assessment Submission Agreed-Upon Procedures 4/1/2024 TO 3/31/2025 |
Agreed Upon Procedures | |
| City of St. Clairsville 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
|
| Butler | Butler Technology and Career Development Schools 7/1/2024 TO 6/30/2025 |
Financial Audit | |
| Middletown Convention and Visitors Bureau 1/1/2020 TO 12/31/2021 |
Financial Audit | ||
| Clermont | Jackson Township 1/1/2023 TO 12/31/2024 |
Financial Audit | IPA |
| Clermont County Public Library 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
|
| Columbiana | Columbiana County Agricultural Society 12/1/2021 TO 11/30/2023 |
Agreed Upon Procedures | IPA |
| Cuyahoga | Maple Heights City School District 7/1/2023 TO 6/30/2024 |
Financial Audit | |
| Village of Valley View 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
|
| Northeast Ohio Regional Sewer District 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
|
| City of Fairview Park 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
|
| Delaware | City of Delaware 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
| Berlin Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | IPA |
|
| Fairfield | City of Lancaster 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
| Berne Union Local School District 7/1/2022 TO 6/30/2024 |
Financial Audit | ||
| Lancaster City School District 7/1/2024 TO 6/30/2025 |
Financial Audit | ||
| Franklin | Ultimate Home Healthcare Services, Inc. 1/1/2021 TO 12/31/2023 |
Compliance Examination | MED |
| Best Nursing Care Inc. 1/1/2021 TO 12/31/2023 |
Compliance Examination | MED |
|
| Harrison Market Community Authority 1/1/2023 TO 12/31/2024 |
Financial Audit | IPA |
|
| Worthington City School District 7/1/2024 TO 6/30/2025 |
Financial Audit | ||
| Franklin Township 1/1/2017 TO 12/31/2019 |
Financial Audit | FFR |
|
| Jefferson Township 1/1/2023 TO 12/31/2024 |
Financial Audit | IPA |
|
| Fulton | Village of Swanton 1/1/2024 TO 12/31/2024 |
Financial Audit | FFR |
| Greene | Silvercreek Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | IPA |
| Caesarscreek Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | IPA |
|
| Community STE(A)M Academy - Xenia 7/1/2023 TO 6/30/2024 |
Financial Audit | ||
| City of Bellbrook 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
|
| Guernsey | Village of Cumberland 1/1/2023 TO 12/31/2024 |
Basic Audit | |
| Hamilton | Hamilton County Board of Developmental Disabilities 1/1/2023 TO 12/31/2023 |
Agreed Upon Procedures | MED |
| Madeira Indian Hill Joint Fire District 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | ||
| Great Parks of Hamilton County 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
|
| City of Forest Park 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
|
| Delhi Township 1/1/2023 TO 12/31/2024 |
Financial Audit | ||
| Winton Woods City School District 7/1/2024 TO 6/30/2025 |
Financial Audit | ||
| Highland | Paint Creek Joint Emergency Medical Services/Fire District 1/1/2023 TO 12/31/2024 |
Financial Audit | FFR |
| Hocking | Hocking County District Board of Health 1/1/2023 TO 12/31/2024 |
Financial Audit | IPA |
| Jackson | Jackson County Combined General Health District 1/1/2021 TO 12/31/2022 |
Financial Audit | IPA |
| Jefferson | Jefferson County Regional Airport Authority 1/1/2023 TO 12/31/2024 |
Basic Audit | |
| Knox | Clinton Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | IPA |
| Knox County Family and Children First Council 7/1/2022 TO 6/30/2024 |
Financial Audit | ||
| Fredericktown Local School District 7/1/2024 TO 6/30/2025 |
Financial Audit | ||
| Lake | Auburn Vocational School District 7/1/2024 TO 6/30/2025 |
Financial Audit | |
| Lake Metropolitan Housing Authority Real Estate Assessment Center (REAC) Financial Assessment Submission Agreed-Upon Procedures 7/1/2023 TO 6/30/2024 |
Agreed Upon Procedures | ||
| Lawrence | Village of South Point 1/1/2024 TO 12/31/2024 |
Financial Audit | FFR |
| Licking | Heath-Newark-Licking County Port Authority 1/1/2023 TO 12/31/2024 |
Financial Audit | IPA |
| Newark Orthodontic Center – Jiafeng Gu, DDS, MS, LLC 1/1/2021 TO 12/31/2023 |
Compliance Examination | MED |
|
| Gateway Community Improvement Corporation 9/9/2022 TO 12/31/2024 |
Basic Audit | ||
| Fallsbury Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | IPA |
|
| Hopewell Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | IPA |
|
| Village of St. Louisville 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | IPA |
|
| Lucas | Washington Township 1/1/2023 TO 12/31/2024 |
Financial Audit | |
| Lucas County Agricultural Society 12/1/2022 TO 11/30/2024 |
Financial Audit | ||
| Madison | Madison County Family and Children First Council 1/1/2023 TO 12/31/2024 |
Financial Audit | IPA |
| Mahoning | City of Youngstown 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
| Youngstown City Health Department 1/1/2024 TO 12/31/2024 |
Audited as Part of Primary Government | IPA |
|
| Mercer | City of Celina 1/1/2024 TO 12/31/2024 |
Financial Audit | |
| Miami | City of Tipp City 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
| City of Troy 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
|
| Montgomery | Miami Conservancy District 1/1/2024 TO 12/31/2024 |
Financial Audit | |
| Dayton Regional STEM School 7/1/2024 TO 6/30/2025 |
Financial Audit | ||
| City of Miamisburg 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
|
| Montgomery County Board of Developmental Disabilities 1/1/2023 TO 12/31/2023 |
Agreed Upon Procedures | MED |
|
| Miami Valley Fire District 1/1/2024 TO 12/31/2024 |
Financial Audit | ||
| Morrow | Perry Congress Joint Fire District 1/1/2023 TO 12/31/2024 |
Financial Audit | IPA |
| Noble | Jefferson Township 1/1/2023 TO 12/31/2024 |
Financial Audit | IPA |
| Ottawa | Clearwater Council of Governments 1/1/2023 TO 12/31/2023 |
Agreed Upon Procedures | MED |
| Village of Put-in-Bay 1/1/2024 TO 12/31/2024 |
Financial Audit | ||
| Paulding | Washington Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | IPA |
| Blue Creek Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | IPA |
|
| Paulding Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | IPA |
|
| Village of Antwerp 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | IPA |
|
| Pickaway | Northern Pickaway County Joint Economic Development District 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | IPA |
| Pike | Pike County Joint Vocational School District 7/1/2024 TO 6/30/2025 |
Financial Audit | |
| Portage | Atwater Township 1/1/2023 TO 12/31/2024 |
Financial Audit | IPA |
| Portage County Metropolitan Housing Authority 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
|
| Shalersville Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | ||
| Portage County Solid Waste Management District Transfer Station Financial Assurance Certification 1/1/2024 TO 12/31/2024 |
Agreed Upon Procedures | ||
| Putnam | Village of Glandorf 1/1/2023 TO 12/31/2024 |
Financial Audit | |
| Ross | Huntington Local School District 7/1/2023 TO 6/30/2024 |
Financial Audit | IPA |
| Sandusky | Sandusky Township 1/1/2023 TO 12/31/2024 |
Financial Audit | IPA |
| Scioto | Portsmouth City Health Department 1/1/2024 TO 12/31/2024 |
Audited as Part of Primary Government | IPA |
| City of Portsmouth 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
|
| Seneca | Village of Attica 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | IPA |
| Shelby | Green Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | IPA |
| Loramie Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | IPA |
|
| Orange Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | IPA |
|
| Stark | Stark County Regional Planning Commission 1/1/2024 TO 12/31/2024 |
Financial Audit | |
| City of Alliance 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
|
| Alliance City Health Department 1/1/2024 TO 12/31/2024 |
Audited as Part of Primary Government | IPA |
|
| Summit | Summit County Combined General Health District 1/1/2024 TO 12/31/2024 |
Financial Audit | |
| Community Improvement Corporation of Fairlawn, Ohio 1/1/2024 TO 12/31/2024 |
Audited as Part of Primary Government | ||
| City of Fairlawn 1/1/2024 TO 12/31/2024 |
Financial Audit | ||
| Trumbull | Trumbull County Soil and Water Conservation District 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | |
| Tuscarawas | Economic Development and Finance Alliance of Tuscarawas County 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | IPA |
| Tuscarawas County Family and Children First Council 1/1/2023 TO 12/31/2024 |
Financial Audit | IPA |
|
| Union | Taylor Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | IPA |
| Dover Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | IPA |
|
| Van Wert | Liberty Township 1/1/2023 TO 12/31/2024 |
Financial Audit | |
| Washington | Waterford Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | |
| Washington County Career Center 7/1/2024 TO 6/30/2025 |
Financial Audit | ||
| Wayne | Village of Mount Eaton 1/1/2023 TO 12/31/2024 |
Financial Audit | IPA |
| Village of Creston 1/1/2023 TO 12/31/2024 |
Financial Audit |
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