Press Release • Ohio Auditor of State
Audit Advisory for Tuesday, December 23, 2025
For Immediate Release
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 Tuesday, December 23, 2025.
FFR = FINDINGS FOR RECOVERY IPA = INDEPENDENT PUBLIC ACCOUNTANT MED = MEDICAID PROGRAM INTEGRITY
| County | Audit Entity and Period | Report Type | |
|---|---|---|---|
| Allen | North Central Ohio Solid Waste District 1/1/2023 TO 12/31/2024 | Financial Audit | |
| Ashtabula | Hartsgrove Township 1/1/2023 TO 12/31/2024 | Agreed Upon Procedures | IPA |
| Athens | Athens Community Improvement Corporation 1/1/2024 TO 12/31/2024 | Audited as Part of Primary Government | IPA |
| City of Athens 1/1/2024 TO 12/31/2024 | Financial Audit | IPA | |
| Brown | Pleasant Township 1/1/2023 TO 12/31/2024 | Financial Audit | IPA |
| Clark | Northeastern Local School District 7/1/2023 TO 6/30/2024 | Financial Audit | IPA |
| Village of Donnelsville 1/1/2023 TO 12/31/2024 | Agreed Upon Procedures | IPA | |
| Coshocton | Village of Warsaw 1/1/2023 TO 12/31/2024 | Agreed Upon Procedures | IPA |
| Delaware | Delaware County Board of Developmental Disabilities 1/1/2023 TO 12/31/2023 | Agreed Upon Procedures | MED |
| Fairfield | Pickerington Local School District 3/18/2025 TO 12/23/2025 | Performance Audit | |
| Fairfield Metropolitan Housing Authority 1/1/2024 TO 12/31/2024 | Financial Audit | IPA | |
| Franklin | Grandview Heights City School District 7/1/2024 TO 6/30/2025 | Financial Audit | |
| State Board of Deposit Chapter 135 Compliance 7/1/2024 TO 6/30/2025 | Agreed Upon Procedures | ||
| Ohio Expositions Commission Agreed-Upon Procedures Report 7/1/2024 TO 6/30/2025 | Agreed Upon Procedures | ||
| Greene | Spring Valley Township 1/1/2023 TO 12/31/2024 | Agreed Upon Procedures | IPA |
| Hamilton | Cincinnati and Hamilton County Public Library 1/1/2024 TO 12/31/2024 | Financial Audit | IPA |
| Hardin | Cessna Township 1/1/2023 TO 12/31/2024 | Agreed Upon Procedures | IPA |
| Harrison | Harrison County 1/1/2024 TO 12/31/2024 | Financial Audit | |
| Village of Harrisville 1/1/2023 TO 12/31/2024 | Basic Audit | ||
| Hocking | Salt Creek Township 1/1/2023 TO 12/31/2024 | Agreed Upon Procedures | IPA |
| Knox | Monroe Township 1/1/2023 TO 12/31/2024 | Agreed Upon Procedures | IPA |
| Lawrence | Fayette Township 1/1/2023 TO 12/31/2024 | Financial Audit | |
| Lorain | Village of South Amherst 1/1/2023 TO 12/31/2024 | Agreed Upon Procedures | |
| Madison | Tri-County Joint Fire District 1/1/2023 TO 12/31/2024 | Agreed Upon Procedures | IPA |
| Sandusky | Ballville Township 1/1/2023 TO 12/31/2024 | Financial Audit | IPA |
| Seneca | Seneca Metropolitan Housing Authority Real Estate Assessment Center (REAC) Financial Assessment Submission Agreed-Upon Procedures 4/1/2024 TO 3/31/2025 | Agreed Upon Procedures | |
| Shelby | City of Sidney 1/1/2024 TO 12/31/2024 | Financial Audit | IPA |
| Summit | Old Aerosol Factory Financial Assurance Certification 1/1/2024 TO 12/31/2024 | Agreed Upon Procedures | |
| City of Macedonia 1/1/2024 TO 12/31/2024 | Financial Audit | IPA | |
| University of Akron 10/2/2024 TO 12/23/2025 | Performance Audit | ||
| Trumbull | Greene Township 1/1/2022 TO 12/31/2023 | Financial Audit | |
| Warren | Warren County Career Center 7/1/2024 TO 6/30/2025 | Financial Audit | |
| Washington | Washington County 1/1/2024 TO 12/31/2024 | Financial Audit | |
| Southeastern Ohio Port Authority 1/1/2024 TO 12/31/2024 | Audited as Part of Primary Government | ||
| Washington State College of Ohio 7/1/2024 TO 6/30/2025 | Financial Audit | IPA | |
| Williams | Williams County Family and Children First Council 1/1/2023 TO 12/31/2024 | Financial Audit | |
| Wood | Troy Township-City of Toledo Joint Economic Development District 1/1/2023 TO 12/31/2024 | Financial Audit |
| The full reports will be available Tuesday, December 23, 2025 on the AOS Audit Search website. |
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| 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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