Educational Articles

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    Member Spotlight: Bill Wade, CFO, Mentor Exempted Village School District

    By: Bill Wade 3 days ago
    Posted in: All Member Forum

    How many years have you been in the school business profession? 23 How did you first learn about and then become involved in the school business profession? I have always been aware of the business side of schools since I began my career. However, it wasn't until I was a superintendent that I really understood and appreciated the role of a school treasurer. It opened my eyes to a new side of schools that brought together my passion for students and finance. What is your ...

    1 person likes this.
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    Right Sizing the Ship: Lakewood City Schools Approach to Staff Distribution

    By: Kent Zeman 5 days ago
    Posted in: All Member Forum

    Achieving the "right size" with appropriately distributed staff involves multiple factors including enrollment trends and facility use as well as academic needs and student diversity. A strategic, long-term plan for right-sizing benefits the school community, district employees, and the overall budget. Lakewood City Schools (LCS) is currently navigating this process as we strategically assess the utilization of our elementary school buildings. Understanding Staffing Needs Like much of ...

    2 people like this.
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    Grumbling About Property Taxation

    By: Todd Puster 8 days ago
    Posted in: All Member Forum

    The past century has seen two roughly 10-year periods of loud taxpayer grumbling about property tax law. During the first wave of grumbling, from 1925-1935, an initiative petition to the Ohio Constitution established a one percent limit to unvoted property taxes based on true value. Today, that is referred to as the 10-mill limitation. That wave of property tax law changes spanned the Roaring Twenties through the early years of the Great Depression. Reforms included establishment of the six-year ...

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    This Summer, Protect Your School’s Roofs — and Your Budget

    By: Kevin Butler 10 days ago
    Posted in: All Member Forum

    Summer heat is tough on school facilities, and your roof is no exception. Built-up (BUR) and single-ply roofs take a beating from extreme heat, UV radiation, and heavy storms — and small problems now can turn into expensive emergencies by fall. Here’s what your roofs are up against in the summer — and how to stay ahead: 1. Expansion and Contraction Stress Your Roof During the day, high temperatures cause roofing materials and flashings to expand; cooler nights or sudden weather events like ...

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    Member Spotlight: Jordan Hayes, Data Verification Supervisor, Columbus City Schools

    By: Jordan Hayes 18 days ago
    Posted in: All Member Forum

    How many years have you been in the school business profession? 4 How did you first learn about and then become involved in the school business profession? I worked for the Ohio Auditor of State for 5 years and as a result worked with many districts in the central region of Ohio. What is your proudest career accomplishment? I am proud to have earned my CPA license. It was challenging but well worth it. What do you feel is the most important part of your job? Lately, ...

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    Tackling Rising Healthcare Costs

    By: Kathryn Williams 20 days ago
    Posted in: All Member Forum

    Healthcare costs continue to rise, making it a challenge for public school districts to maintain quality employee benefits while remaining fiscally responsible. Learn more about the latest trends in health insurance and practical strategies for navigating this evolving landscape. The Current Landscape Medical and pharmacy trends are outpacing inflation, with median medical trend increases at around 8% for both Preferred Provider Organizations (PPOs) and high-deductible health plans (HDHPs). ...

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    Registration is Open for the Essentials!

    By: Lauryn Richardson 23 days ago
    Posted in: Licensure Pathway Candidates

    Good afternoon candidates! As a reminder, registration for the summer offerings of the OASBO Essentials is now open: Essentials of Financial Management & Administration ​ - June 04-05, 2025 Essentials of School Funding & Finance ​ - June 17-18, 2025 Essentials of Budgeting & Forecasting ​ - July 09-10, 2025 Essentials of Human Resources ​ - July 23-24, 2025 Essentials of Business Operations ​ ...

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    Member Spotlight: Tia Kearney, Treasurer/CFO, Lorain City Schools

    By: Tia Kearney one month ago
    Posted in: All Member Forum

    How many years have you been in the school business profession? I started my career in the school business profession in payroll, in 2015. Since then, I’ve had the opportunity to work in various roles within Human Resources and Finance. In March of 2020, I stepped into the role of Treasurer/CFO. How did you first learn about and then become involved in the school business profession? By chance or maybe divine intervention, my mother came across a school payroll posting and encouraged ...

    1 person likes this.
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    Member Spotlight: Katie Hoffmeister, Treasurer/CFO- Crestwood Local Schools

    By: Katie Hoffmeister one month ago
    Posted in: All Member Forum

    How many years have you been in the school business profession? 8 How did you first learn about and then become involved in the school business profession? A longtime high school friend played a big role in how I ended up where I am today. When I started college, I originally focused on marketing, but eventually switched to accounting. After graduation, I was juggling 2 and 3 jobs, just trying to figure things out. Around that time, my high school friend Crystal King-Morrison and another ...

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    USAS Manual Special Cost Center Implementation Extended until FY 27

    By: Marnie Fredrickson one month ago
    Posted in: All Member Forum

    To alleviate concerns about the implementation date for the predefined special cost centers being overly burdensome, the Ohio Auditor of State (AOS) and Department of Education and Workforce (DEW) are extending the required implementation date for schools to use the new “9XXX” Special Cost Centers (SCC) to account for restricted components of Foundation formula in the General Fund from July 1, 2025 (FY26) to July 1, 2026 (FY 27) . All other USAS Manual changes will be effective as originally ...

    2 people like this.
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    May Forecasting in A Chaotic State Budget Cycle

    By: Christopher Mohr 2 months ago
    Posted in: All Member Forum

    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 ...

    2 people like this.
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    Capping Local Property Taxes: Understanding H.B. 186 & the Taxpayer Credit

    By: Ernie Strawser 2 months ago
    Posted in: All Member Forum

    By Ernie Strawser and Meghan 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. ...

    1 person likes this.
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    Member Spotlight: Doug Beeman, Treasurer/CFO, Wadsworth City Schools

    By: Douglas Beeman 2 months ago
    Posted in: All Member Forum

    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 ...

    1 person likes this.
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    Avoiding Public Records Litigation – Changes to Ohio Public Records Act

    By: Aaron Ross 2 months ago
    Posted in: All Member Forum

    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 ...

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

    By: Phillip Oko 3 months ago
    Posted in: All Member Forum

    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 ...

    2 people like this.
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    Ohio Expands Enrollment Options for Military Families

    By: Shannon Richards 3 months ago
    Posted in: All Member Forum

    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 ...

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    Member Spotlight: Rhonda Feasel, Treasurer, Mohawk Local Schools

    By: Rhonda Feasel 3 months ago
    Posted in: All Member Forum

    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. ...

    5 people like this.
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    School Safety Grants – Apply for the Current Academic Year

    By: Cass Freeland 3 months ago
    Posted in: All Member Forum

    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. ...

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    Employer Contributions to a 403(b) Plan

    By: Justin Rollins 4 months ago
    Posted in: All Member Forum

    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 ...

    1 person likes this.
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    Social Security Fairness Act Restores Social Security Benefits to Eligible Public School Employees

    By: Beverly Meyer 4 months ago
    Posted in: All Member Forum

    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), ...

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

    By: Kevin Butler 4 months ago
    Posted in: All Member Forum

    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 ...

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    Ohio K-12 State Funding: Analyzing Hold Harmless Guarantees

    By: Meghan Homsher 5 months ago
    Posted in: All Member Forum

    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 ...

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

    By: David Hirt 5 months ago
    Posted in: All Member Forum

    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 ...

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