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by Meghan Homsher and Ernie Stawser, Senior Analytics Advisors, Frontline School district superintendents, treasurers, board members, and even county auditors and legislators may hear this question frequently over the next several months. This graphic illustrates how a single Tax Year change can affect tax bills across multiple years because property taxes are calculated in one year and billed later . The Tax Year portion shows when property values change and the annual tax amount ...

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How many years have you been in the school business profession? Although I have experience working in the public sector, this is my first year working in the school business profession. How did you first learn about and then become involved in the school business profession? I have previous experience working with the Ohio Auditor of State. School districts were always my favorite clients to work with, and I always enjoyed working with other school treasurers. When there was a job opening for ...

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Ohio’s Rapid Momentum and What It Means for School Districts Residency verification has become a growing priority for Ohio school districts as mobility increases, enrollment boundaries are tested, and funding accuracy becomes more important than ever. In the last 18 months, the state has experienced a surge in CLEAR adoption , with more than 30 Ohio school districts integrating the platform into their enrollment, truancy, compliance, and student‑support workflows. This marks the first time CLEAR ...

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by Emily J. Dilloway, Susan L. Oppenheimer, Attorneys, Bricker Graydon Wyatt LLP The federal One Big Beautiful Bill Act (OBBBA) recently introduced a new tax benefit for employees who earn overtime. Although the public conversation has often framed this change as “no tax on overtime,” that is not an accurate description. The law does not eliminate taxes on overtime wages at the time they are paid. Instead, it creates a new above‑the‑line federal tax deduction for certain types of overtime ...

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by Ernie Strawser, Senior Advisor, Analytics Frontline Education The Ohio K12 calculated formula assumes local revenue districts cannot legally bill or collect. This mathematically inflates the local share while reducing state revenue to schools. The result can be increased pressure on local taxpayers to levy additional taxes, and/or for district leaders to cut students’ educational programs. The formula is based upon a partnership between state funding and local funding. ...

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How many years have you been in the school business profession? 1 year How did you first learn about and then become involved in the school business profession? I was catching up with Patrick McGinty, the treasurer of Dalton Local Schools. He was talking about the different aspects of his job and what it entailed. The different facets of the role were all things I was interested in having in my profession. That led to me going through the OASBO Pathway for licensure. What is ...

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by Thomas Strup, SORSA Executive Director Insurance liability claims arise when one party is alleged to be legally responsible for causing injury, property damage, or financial loss to another. Deciding when to settle such claims is one of the most important strategic choices for insurers and policyholders alike. Settling too early may result in overpayment, while waiting too long can increase costs and risks. Understanding the key factors that influence settlement timing helps all parties make ...

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How many years have you been in the school business profession? 2.5 years How did you first learn about and then become involved in the school business profession? I spent 19 years managing federal programs and grants, which required close collaboration with the Finance Office. Through this work, I discovered an aptitude for school finance, and my colleagues often joked ...

I am asked this question often in my consultations and presentations: What is the difference between Capital Assets and Insurance Assets? One of the most common areas of confusion is asset valuation — particularly when capital asset values are compared to insurance values. Capital assets are recorded at historical cost and depreciated over time. Historical cost is what you paid to acquire or construct the asset, including certain ancillary costs. Insurance values, on the other hand, ...

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As 2025 concludes and we begin a new year, please be reminded that your PERRP Recordkeeping logs, summaries, and online reports are due by February 1st, if applicable. While the recordkeeping process can be complex, the following information can help provide clarity. All school districts are required to maintain a PERRP log for each facility. Facilities include high schools, middle schools, elementary schools, transportation buildings, and administrative offices. Download the recordkeeping ...

How many years have you been in the school business profession? This is my rookie year after 14 years in the high school math classroom. How did you first learn about and then become involved in the school business profession? I had been a high school math teacher (Algebra II and Statistics) for 14 years, with 2 years at Marion Local and 12 years at St. Henry. In that timeframe, I developed a love for personal finance. My alma mater, Versailles, had a treasurer's opening, and ...

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Rover Pipeline LLC (“Rover”) has pipeline property in Ohio in 18 counties and approximately 70 school districts. Over several years, Rover contested the assessed valuation of this property and only paid taxes on the undisputed value. The Ohio Board of Tax Appeals denied Rover’s petition, and that denial was unanimously upheld by the Ohio Supreme Court on August 13, 2025 for Tax Year 2019. The case was confined to that year since that was the base year for determining cost to construct, the basis ...

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How many years have you been in the school business profession? 25 years! I started as a fiscal services liaison at Northern Buckeye Education Council, then was the treasurer at Pike-Delta-York Local and Swanton Local before being hired at Archbold Area Local. How did you first learn about and then become involved in the school business profession? When I was young and working at a local bank, a neighboring district’s school treasurer left so I called to ask about the position. The nice ...

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School districts across Ohio are under pressure to deliver modern, safe, and functional learning environments while being fiscally responsible. Too often, traditional construction methods expose boards to the “owner’s liability gap,” where costly change orders and disputes fall back on the district. A growing number of districts across the nation are finding that the design-build method with one accountable team closes that gap. An Indiana school district, Avon Community School Corporation’s story, ...

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How many years have you been in the school business profession? Ten years! How did you first learn about and then become involved in the school business profession? I first learned of the school business profession when I was working in higher education. I recall my manager at that time informing me he was leaving to become the Assistant Treasurer for a local district. Shortly after, I left the college to accept a position at CMSD. What is your proudest career accomplishment? ...

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by Charlie Wise, Senior Vice President, and David Tiggett, Managing Director, Keybanc Public Finance Economic development agreements—such as Tax Increment Financing (TIF), tax abatements, and Community Reinvestment Areas (CRA)—are designed to attract investment and stimulate growth. However, these incentives often come with positive and negative consequences for Ohio’s school districts. The Pros of Tax Incentives 1. Economic Growth and Development One of the primary ...

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Welcoming new employees and ensuring smooth departures are essential components of school district operations. Detailed onboarding and offboarding checklists are one of the most effective tools to ensure consistency, support positive employee experience and provide for transitions in the business office. At a recent EMIS seminar, it was emphasized that developing a checklist includes both HR and EMIS requirements helps to ensure every step is handled consistently and accurately. Consistency ...

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How many years have you been in the school business profession? 23 years How did you first learn about and then become involved in the school business profession? I began my career at the district I graduated from, working as a library aide and assistant treasurer. During that time, Pat Williard from ODEW visited to assist our newly hired treasurer. After observing my work, Pat encouraged me to pursue my treasurer's license - a recommendation that brought me to where I am now. What ...

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As a treasurer/CFO, one of the most important responsibilities during an election year is helping onboard new board members. This process provides a valuable opportunity to share essential information and to build relationships, clarify roles, and set the stage for effective collaboration. While the superintendent also plays a critical role in onboarding, this article focuses on the treasurer/CFO’s perspective and responsibilities. Laying the Groundwork Before Taking Office Before new board ...

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I am honored to share that my fellow OASBO Past President Scott Gooding received the 2025 Distinguished Eagle Award at the Association of School Business Officials (ASBO) Annual Conference & Expo in Fort Worth, Texas. It was great to see Scott stand before nearly 1,000 conference attendees to receive this prestigious national award. All OASBO members should take inspiration from the way Scott has distinguished himself professionally. The Eagle Award is the highest honor in school business, ...

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How many years have you been in the school business profession? Ten years! How did you first learn about and then become involved in the school business profession? I was at a career fair at Youngstown State University and took an internship with the Ohio Auditor of State. After 5 years with AOS, I joined Akron Public Schools as the accountant. What is your proudest career accomplishment? My proudest accomplishment is building a shared services model that supports multiple ...

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Lease purchases and Certificates of Participation (COPs) have gained popularity as financing methods for school districts to address capital needs. COPs are a form of lease financing where a district makes payments that ultimately result in district ownership of the asset or improvements. These financing tools can help districts manage cash flow, fund critical improvements, and move quickly without requiring new taxes or ballot issues. They're fast, flexible, and don’t count against debt limitations—making ...

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The Certificate of Transition: Your Fiscal Operations Playbook The Certificate of Transition is more than a formality—it’s the backbone of continuity in your district’s fiscal operations. It is an official record and inventory of the treasurer’s office responsibilities, accounts, and access points. It is intended to facilitate a smooth and efficient change from one treasurer to another – including the transition from an interim treasurer to a new one. Implemented in 2021 by Ohio Revised Code ...

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Stress is a growing concern across many industries, as it can impact not only workers’ well-being but also their safety and productivity in the workplace. It affects employees in several ways, including their mental and physical health, staying focused on the job at hand, and maintaining awareness of their surroundings. Whether stress comes from our personal life or from work, we need to be able to understand what causes stress and how to minimize or eliminate it. Below are some causes of workplace ...

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How many years have you been in the school business profession? Eight years! How did you first learn about and then become involved in the school business profession? While working for the Ohio Auditor of State’s Office, I found that I most enjoyed auditing public schools. My conversations with treasurer clients during that time sparked my interest in our profession. What is your proudest career accomplishment? It was a difficult 2.5 years when I first started at Nordonia Hills ...