Audit Advisory for Thursday, September 18, 2025
Public Affairs
Contact: Marc Kovac
press@ohioauditor.gov
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, September 18, 2025.
FFR = FINDINGS FOR RECOVERY
IPA = INDEPENDENT PUBLIC ACCOUNTANT
MED = MEDICAID PROGRAM INTEGRITY
| County | Audit Entity and Period | Report Type | |
|---|---|---|---|
| Allen | Community Improvement Corporation of Delphos 1/1/2023 TO 12/31/2024 |
Basic Audit | |
| Greater Lima, Ohio Energy Special Improvement District, Inc. 1/1/2023 TO 12/31/2024 |
Basic Audit | ||
| Brown | Brown County Land Reutilization Corporation 1/1/2023 TO 12/31/2024 |
Financial Audit | |
| Butler | West Chester Township 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
| Clark | Clark County Board of Developmental Disabilities 1/1/2023 TO 12/31/2023 |
Agreed Upon Procedures | MED |
| Cuyahoga | Southwest Council of Governments 1/1/2022 TO 12/31/2023 |
Agreed Upon Procedures | |
| Darke | Greenmound Union Cemetery District 1/1/2023 TO 12/31/2024 |
Basic Audit | |
| Delaware | The Terra Alta New Community Authority 1/1/2023 TO 12/31/2024 |
Basic Audit | |
| Fairfield | Fairfield County General Health District 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
| Franklin | Special Improvement District (SID) Public Service Association 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
| Capital Crossroads Special Improvement District of Columbus, Inc. 1/1/2024 TO 12/31/2024 |
Audited as Part of Primary Government | IPA |
|
| Discovery Special Improvement District of Columbus, Inc. 1/1/2024 TO 12/31/2024 |
Audited as Part of Primary Government | IPA |
|
| County Employee Benefits Consortium of Ohio 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
|
| Ohio UST Community Improvement Corporation 1/1/2023 TO 12/31/2024 |
Basic Audit | ||
| Guernsey | Adams Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | |
| Hancock | Hancock Metropolitan Housing Authority Real Estate Assessment Center (REAC) Financial Assessment Submission Agreed-Upon Procedures 1/1/2024 TO 12/31/2024 |
Agreed Upon Procedures | |
| Village of Benton Ridge 1/1/2023 TO 12/31/2024 |
Basic Audit | ||
| Hardin | Village of Ridgeway 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | IPA |
| Harrison | Harrison County District Board of Health 1/1/2023 TO 12/31/2024 |
Financial Audit | IPA |
| Highland | Highland County 1/1/2023 TO 12/31/2023 |
Financial Audit | FFR |
| Highland County Airport Authority 1/1/2023 TO 12/31/2023 |
Audited as Part of Primary Government | FFR |
|
| Licking | Etna Corporate Park Joint Economic Development Zone 1 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | |
| Montgomery | Community Improvement Corporation of Miamisburg 1/1/2023 TO 12/31/2024 |
Basic Audit | |
| West Carrollton Community Improvement Corporation 1/1/2023 TO 12/31/2024 |
Basic Audit | ||
| Morrow | Canaan Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | IPA |
| Paulding | Auglaize Township 1/1/2023 TO 12/31/2024 |
Agreed Upon Procedures | IPA |
| Portage | City of Ravenna Alternative Compliance Examination 1/1/2024 TO 12/31/2024 |
Compliance Examination | |
| Union | Jackson Township 1/1/2023 TO 12/31/2024 |
Basic Audit | |
| Union County Land Reutilization Corporation 1/1/2023 TO 12/31/2024 |
Basic Audit | ||
| Warren | Deerfield Township 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
| Wood | Wood County District Board of Health 1/1/2024 TO 12/31/2024 |
Financial Audit | IPA |
| The full reports will be available Thursday, September 18, 2025 on the AOS Audit Search website. |
| 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.
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