Articles

May Forecasting in A Chaotic State Budget Cycle

By Christopher Mohr posted 4 days ago
By Christopher S. Mohr, President, K-12 Business Consulting Since the Governor proposed the executive budget on February 4, including $487 M for private school vouchers and -$103.5 M for public schools, we could see that the FY26-FY27 state budget would not be favorable for public schools. Then, when you thought it couldn’t get worse, it did when Sub. HB96 was released on April 1. It may feel like chasing your tail to explain and react to all these proposals. They may be part of a bigger strategy to damage public education, but that’s a subject for another article. Amid a chaotic state budget cycle with a substantial number of proposed legislative ...

Capping Local Property Taxes: Understanding H.B. 186 & the Taxpayer Credit

By Ernie Strawser posted 16 days ago
By Ernie Strawser and Meg eLearning han Homsher, Frontline, Senior Advisors, Ohio Analytics Key Learning from H.B. 186: · Continues current law in the calculation of taxpayer property tax bills. · Uses a growth cap, approximately 13% currently, to reduce the taxpayer’s taxes owed. · Reduces/caps 20-Mill Floor district revenue growth. · Does not provide reimbursement to the district for the taxpayer credit. Capping ...

Member Spotlight: Doug Beeman, Treasurer/CFO, Wadsworth City Schools

By Douglas Beeman posted 03-26-2025
How many years have you been in the school business profession? 29 years! How did you first learn about and then become involved in the school business profession? I started my career working for an independent CPA firm that specialized in audit and financial reporting for public entities. What is your proudest career accomplishment? The financing and construction of three new elementary buildings and a new high school with an attached community center consisting of a YMCA, senior center, community television station, and Summa outpatient offices. Through collaboration with the OFCC and the City of Wadsworth, along with maximizing proceeds ...

Avoiding Public Records Litigation – Changes to Ohio Public Records Act

By Aaron Ross posted 03-24-2025
Ohio’s Public Records law is designed to provide for the transparency of government operations by requiring public entities, such as school districts, to provide access to records “promptly” when a request for the inspection of records is made to the entity, and if copies are requested, to provide those “within a reasonable period of time.” As the public records law has developed, so to have the exceptions. As of April 2025, there will be fifty exceptions identified in the definition of “public record.” Keeping up with the public record definition, alone, can be just as challenging as reviewing, organizing, collecting and responding to a request. This ...

Member Spotlight: Phillip Oko, Treasurer/CFO of Garfield Heights City School District

By Phillip Oko posted 03-12-2025
How many years have you been in the school business profession? Five years! How did you first learn about and then become involved in the school business profession? Back when I was learning about the profession and licensure, I met Jeff Dornbusch, Cajon Keeton, and Ryan Pendleton. As I was working for my hours and experience, Jeff would continually invite me out to Port Clinton and work with me to gain an understanding of the profession and the industry. As I was applying for the Garfield job, those guys would take time out of their day to help with interview prep, and analysis of the district I would go on to take. To this day on my white board in ...

Ohio Expands Enrollment Options for Military Families

By Shannon Richards posted 03-12-2025
Ohio law will soon require open enrollment for military families. Senate Bill 208 (SB 208), which was signed on January 8, 2025 and will go into effect on April 25, 2025, requires Ohio school districts to permit enrollment of students in military families who are stationed in the state. It does this by changing the language of R.C. 3313.98(I). Under SB 208, whether or not a district has an open enrollment policy, the district must provide an exception to enroll children whose parents are active-duty members of the armed forces stationed in Ohio. SB 208 also changes the meaning and impact of “other district student” in R.C. 3313.981. It dictates that ...

Member Spotlight: Rhonda Feasel, Treasurer, Mohawk Local Schools

By Rhonda Feasel posted 02-26-2025
How many years have you been in the school business profession? 20 as a treasurer and nearly 31 with government finance. How did you first learn about and then become involved in the school business profession? I first became familiar with the school business profession while working at the State Auditor's Office in the Local Government Services division. In that role, I assisted many schools with GAAP conversions and had the opportunity to work closely with numerous school treasurers. Several of them recognized my skills and thought I would be a great fit for the profession, encouraging me to pursue licensure. Their support and guidance played ...

School Safety Grants – Apply for the Current Academic Year

By Cass Freeland posted 02-25-2025
The Ohio Attorney General’s Office (AG) will award nearly $11 million in school safety grants for the current academic year from state funds appropriated in the last budget bill (HB 33 of the 135 th General Assembly). The AG will disburse funds on a first-come, first-served basis and advises schools to apply promptly. No applications will be considered after May 30, 2025 . Eligible uses of funding include the following: Certification training for school resource officers. Active-shooter response training or equipment. Educational resources for all grade levels. Training to identify and assist students with mental health issues. ...

Employer Contributions to a 403(b) Plan

By Justin Rollins posted 02-21-2025
by Justin Rollins, Senior Plan Consultant, U.S. OMNI & TSACG Compliance Services Offering employer contributions to a 403(b) plan provides school districts with a strategic tool to attract and retain talent, offer tax-advantaged benefits, and enhance employee satisfaction while ensuring compliance with IRS regulations and plan requirements. In-Service Employer Contributions There are several reasons why employers should consider making Employer (ER) contributions on behalf of their staff to a 403(b) plan: Attracting and Retaining Talent: Offering a 403(b) plan with ER contributions can make the school district more attractive to potential ...

Social Security Fairness Act Restores Social Security Benefits to Eligible Public School Employees

By Beverly Meyer posted 02-06-2025
by Beverly Meyer and Benjamin Reeb, Bricker Graydon LLP On January 5, 2025, Former President Biden signed the Social Security Fairness Act (SSFA), H.R. 82, into law. The SSFA, which garnered bipartisan support in Congress, repeals certain provisions of the Social Security Act that reduced Social Security benefits for school employees and other public service employees. Specifically, the SSFA repeals the Government Pension Offset (GPO) and the Windfall Elimination Provision (WEP), two separate provisions that reduced Social Security benefits for public sector employees and their eligible family members if the employee received or was entitled ...

The Significant Payback of Roofing and Building Envelope Asset Management for Ohio School Facilities

By Kevin Butler posted 01-28-2025
Managing school buildings in Ohio comes with its fair share of challenges, and keeping roofs and building envelopes in good shape is definitely one of them. The good news? Taking a proactive approach to managing these assets can save time, money, and headaches down the line. Why Wait for Problems? Picture this: a roof starts leaking, and by the time you figure out what’s wrong, the warranty has expired, and your only option is a full (and expensive) replacement. Sound familiar? Letting roofs "run to failure" is costly and disruptive—but avoidable. A better approach is to actively manage your assets, starting with a simple evaluation process: Green ...

Ohio K-12 State Funding: Analyzing Hold Harmless Guarantees

By Meghan Homsher posted 01-14-2025
by Meghan Homsher and Ernie Strawser, Senior Analytics Advisors, Frontline Education Key Learnings • Local Per Pupil Capacity Increased: Ohio's K-12 state funding for fiscal year 2025 shows that, on average, local calculated capacity per pupil increased 10% over FY 2024. • Property Value and Taxpayer Income Increased: Local changes in district property values and taxpayer incomes serves to shift funding burden from the state to local districts. • More Districts are ‘Guaranteed’: FY 2025 reveals that approximately 184 districts are now on the FY 2020/21 funding guarantee. What's Behind the Numbers? Ohio's FY 2025 funding report (SFPR Dec#2) reflects ...

HB 8, Ohio’s new “Parents’ Bill of Rights”

By David Hirt posted 01-14-2025
by David Hirt & Susan Keating Anderson, Roetzel & Andress Co., LPA The governor signed House Bill 8 (HB 8), the so-called “Parents’ Bill of Rights,” into law on January 8, 2025. Although initially proposed in HB 445, release time for religious instruction is also made mandatory through HB 8, provided certain conditions are met. The new law is effective April 8, 2025. HB 8 creates new Ohio Revised Code Section 3313.473, which states “[t]he general assembly maintains that a parent has a fundamental right to make decisions concerning the upbringing, education, and care of the parent’s child” and requires each local board of education to adopt ...

Federal Court Strikes Down Overtime Rule: What It Means for School Districts

By Immy Singh posted 12-04-2024
By Immy Singh, Esq. and Emily J. Paisley, Esq., Associate Attorneys with Pepple & Waggoner A federal court has vacated the Department of Labor’s (“DOL”) recent rule change to the Fair Labor Standards Act (“FLSA”), which will have a significant impact on school districts. The Court vacated a rule change that expanded overtime eligibility by raising the salary threshold on July 1, 2024, and was set to further raise the salary threshold on January 1, 2025. As a result, the salary thresholds for exempt employees are now back to the previous levels. So, what does this mean for districts moving forward? Background Under the FLSA, employees in bona fide ...

The Perrysburg Story

By Randy Drewyor posted 12-03-2024
WHAT IS YOUR STORY? The battle for adequate public-school funding has been ongoing for many years. The challenge has escalated in recent years as the state budget is stressed by school choice vouchers and the influx of ESSER funding has increased the general fund cash balances in many districts. The result has been increasing demands on school business officials to advocate for funding at the state level and then to justify collection of existing levies at the local level. It has been a near-constant refrain from our professional organizations that we need to communicate our story early and often with our elected officials. These stories may have multiple ...

136th General Assembly State Budget Talking Points

By Katie Johnson posted 12-02-2024
To: School board members, superintendents, treasurers, and other school business officials From: Jennifer Hogue, OSBA — (614) 540-4000 Paul Imhoff, BASA — (614) 846-4080 Katie Johnson, OASBO — (614) 431-9116 Re: Biennial budget conversations and materials The process for the next biennial budget is already underway. State agencies have made their budget requests to Gov. Mike DeWine, and he is slated to unveil his budget proposal on Feb. 3, 2025. It is essential to have conversations with all returning and newly elected state legislators about the next biennial budget. This will allow you to share information before budget deliberations ...

OASBO Impact Study: Insights for Strategic Growth and Member Engagement

By Katie Johnson posted 11-19-2024
OASBO recently completed an extensive impact study to assess how well our programs, resources, and services align with member needs and our strategic goals. Thank you for your participation and consideration. The study provided valuable insights into areas of success and opportunities for improvement. Understanding Our Focus OASBO’s mission revolves around four main areas: Membership Engagement, School Business Profession Recruitment, Career Development, and Advocacy. The impact study's findings will help us evaluate these focus areas and identify ways to enhance the value we provide to our members. Key Takeaways from the ...

Signed, Sealed, and Delivered: Ensuring Proper Diploma Requirements are Met

By Gary Stedronsky posted 11-18-2024
By Gary T. Stedronsky, Attorney, Ennis Britton It may only be November, but it is never too early to start planning for graduation. As we begin looking ahead to the big day, let us revisit one of the key regulations that impacts our obligation to our students as they reach this major milestone in their academic journey. O.R.C. 3313.61 lays out the graduation requirements for high school students and guidance for districts when issuing diplomas. Under the statute, the board of education of any city, exempted village, or local school district that operates a high school shall grant a diploma to any student who successfully meets the minimum academic ...

Why Ohio School Districts are Moving Towards Automated Payments

By Taylor Forthofer posted 11-13-2024
Most school districts in Ohio still rely on traditional check payments, with approximately 80-90% of payments made by check. While some districts have started to branch out to ACH (Automated Clearing House) and virtual credit card (VC) programs, each has its own challenges. ACH, while a step toward modernization, still leaves districts vulnerable to fraud, as storing bank information in accounting systems can expose them to cyber threats. Districts that have tried VC card programs often find themselves overwhelmed by the amount of time and effort required to set up and manage these systems. By contrast, solutions that offer a fully managed approach by leveraging ...

How to Ready Your Roofs and Building Envelopes for Winter

By Kevin Butler posted 10-16-2024
Here in Ohio, the freeze-thaw cycle can wreak havoc on facility structures. To make sure your facilities are winter-ready, here are ten essential strategies to protect roofs and building envelopes from harsh winter conditions. 1. Start by Understanding Roof and Building Envelope Vulnerabilities in Winter. A roof is not engineered to be a static entity; changes in temperature, wind force, the weight of rain and snow, and other factors require it to expand and contract. When unwanted moisture infiltrates building components, freezes, expands, and thaws, it can cause significant damage, such as cracking and spalling of roofing membranes and underlying structural ...