Auditor of State — district and service center audit reports
auditor-district-audits · cited by 5 nodes
Source. Auditor of State of Ohio. Annual financial audits of school districts and educational
service centers.
Type. Primary source, of an unusual kind — a state officer reciting a local body’s act.
Every other primary source this repository holds is the acting body’s own document.
Location. ohioauditor.gov/auditsearch/Reports/<year>/<Entity>_<yy>_<County>.pdf.
What is held. Five reports, chosen for one paragraph each. They are not read as financial
statements; the fixture is crates/dispersion/fixtures/territory-transfers.tsv, and the column
that matters is recital — the sentence in which the auditor states that a resolution transferred
one district’s territory to another.
| report | recites |
|---|---|
| Bettsville Local FY2014 (final) | its own dissolution into Old Fort Local |
| Old Fort Local FY2015 | the same transfer, from the receiving side |
| Berkshire Local FY2016 | Ledgemont Local merged into it, “due to financial difficulties” |
| West Geauga Local FY2020 | Newbury Local transferred to it, under O.R.C. 3311.22 |
| Geauga County ESC FY2019 (final) | its own dissolution into the ESC of the Western Reserve |
Also read for an organization date Contents
A district’s audit opens with a note describing the reporting entity, and some of those notes recite when it was organized. Five more reports were read for that one sentence each; they are not held, and are fetched from the direct paths below.
| report | recites |
|---|---|
| Upper Arlington City, year ended June 30, 2011 | “was organized in 1918” |
| Northern Local (Perry), year ended June 30, 2024 | “was established on June 10, 1968 by the State of Ohio” |
| Electronic Classroom of Tomorrow, year ended June 30, 2007 | “Date of Incorporation: February 11, 2000” |
| Electronic Classroom of Tomorrow, year ended June 30, 2018 (final) | operations suspended “effective January 19, 2018” |
| Cleveland Municipal, year ended June 30, 2022 | the mayor’s appointment authority, “in November 1998” |
Most notes recite no date. Toledo City’s, Perrysburg’s and Eastland-Fairfield’s name the constitutional article or Revised Code section the district is organized under and stop there; Perrysburg’s adds that “there is no authority for a school district to have a charter”. The absence is the note’s form, not a gap in the reading.
Why a recital and not the order Contents
R.C. 3311.22 puts the order in an educational service center governing board’s minute book. Those are not published: Geauga County ESC’s sit in a vendor system that refuses every non-browser client, and North Central Ohio ESC’s public archive begins in January 2022 — eight years after the Bettsville resolution. Reaching the instruments is a records request under R.C. 149.43, not a fetch.
The auditor’s report is what is published, and it quotes the resolution by date and issuing body. That is one hop from a corpus node. It is also all there is.
The trap: the proposing body’s own audit says nothing Contents
Geauga County ESC’s final report spans both Newbury resolutions and never says “Newbury”. Its FY2015 report spans the Ledgemont resolution and never says “Ledgemont”. North Central Ohio ESC’s FY2014 report names Bettsville only as a member of an insurance pool.
The act surfaces in the receiving district’s audit and nowhere in the proposing body’s. Anyone who looks for a transfer where the order was made finds nothing and concludes, wrongly, that nothing happened.
One transfer is recited twice, and that is the check Contents
Bettsville’s own final audit and Old Fort’s the following year carry the same resolution, the same date and the same effect — two audited entities, two reports, one transaction. The sentences differ only in where they put the definite article. Nothing else here has that kind of corroboration, and it is why the recital is usable as evidence rather than as a lead.
Retrieval Contents
The reports have stable direct URLs and serve to this project’s user agent without complaint. The search interface in front of them does not, and nothing here needs it:
ohioauditor.govreturns HTTP 200 with a 34,330-byte HTML body for any nonexistent path under/auditsearch/Reports/. That byte count is a 404. This is the third distinct soft-404 signature this repository has had to fingerprint, after LSC’s 10,835-byte body and the State Board’s 3,548-byte one.- AuditSearch itself is only machine-drivable with session state —
__VIEWSTATE,__VIEWSTATEGENERATORand__EVENTVALIDATIONcarried with the sixddl*fields at their literal “All …” defaults, then a GET ofresults.aspxon the same cookie jar. Emptyddl*values return 500 and following the 302 with-Lreturns 411. Recorded so nobody works it out twice; the direct paths make it unnecessary.
What this does not settle Contents
Which section Bettsville and Ledgemont ran under. Only West Geauga’s report names one. Berkshire’s
cites R.C. 3311.241 for cancellation of solvency-fund debt on dissolution, which is a neighboring
provision and may or may not indicate a different route. The section column is empty for both
rather than filled from the statute’s shape.
The instruments. Three resolutions, in two minute books, neither published.
Also read by Contents
crates/dispersion/src/lea_directory.rs—transfers()andexplained(), beside the directory whose 689 departures they explain five of.- “The order was never the states”, which established that the State Board never held these and pointed here.