Educational Articles

Member Spotlight: Liz Dunn, Treasurer, Brown County ESC

By Liz Dunn posted 3 days ago
How many years have you been in the school business profession? Eighteen How did you first learn about and then become involved in the school business profession? I grew up in a family of educators, so I was always aware of school treasurers and what role they played. I always enjoyed accounting and business and I knew I wasn't cut out to teach. ...
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Are You Ready for Ohio’s July 1 Cybersecurity Governance Deadline?

By Andrew Thornton posted 3 days ago
Ohio school districts are approaching an important July 1, 2026 deadline tied to the cybersecurity requirements established in the state budget. Districts should begin preparing now to ensure that required cybersecurity governance measures are in place, including any necessary board action. According to the requirements, “each political subdivision’s ...
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Community Eligibility Provision: A Win-Win for Students, Families & Schools

By Rick Oxley posted 7 days ago
All school districts prioritize student needs in decision-making. The challenge is balancing student needs with community expectations while practicing fiscal responsibility. On a good day, the process of school district decision-making is complex with competing priorities and demands. Addressing students’ food insecurity by maximizing participation ...
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Your Treasurer’s Webpage Builds Transparency and Trust

By Dolores Cramer posted 8 days ago
In today's fiscal climate, characterized by property tax adjustments and heightened financial oversight, transparency and trust are more important than ever. One of the most effective ways to foster this trust is through the treasurer's page on your district's website. Start with a Simple Question: Can They Find You? Ask a family member or friend ...
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Who’s To Blame for The Property Tax Crisis?

By Christopher Mohr posted 18 days ago
Ohio is currently grappling with a property tax crisis that threatens local governance and public school stability. Despite the political rhetoric claiming that taxes are increasing due to local spending, the real cause is a systemic, top-down issue. Put simply, it is the direct consequence of intentional policies that have shifted the state share ...
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Member Spotlight: Matthew Cordes, Treasurer/CFO, Elgin Local Schools

By Matthew Cordes posted 22 days ago
How many years have you been in the school business profession? Five How did you first learn about and then become involved in the school business profession? My mother-in-law is currently the Treasurer/CFO at Tri-River's Career Center. After having some engaging conversations with her about my background and about the profession, it felt like ...
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Should You Consider a Roth Contribution Strategy?

By Linda Blinn posted 25 days ago
The SECURE 2.0 Act of 2022 includes a provision that would limit employees with prior year FICA wages above an IRS dollar threshold to making only Roth contributions under the Age 50+ catch-up to 403(b) and governmental 457(b) plans. But wages paid to educators in Ohio K-12 public school districts generally are not subject to FICA. That ...
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Member Spotlight: Brittany Treolo, Treasurer/CFO, Granville Ex. Village Schools

By Brittany Treolo posted 04-17-2026
How many years have you been in the school business profession? 14 years How did you first learn about and then become involved in the school business profession? My aunt was a treasurer and encouraged me to look into the field. My first job was at Mt. Healthy doing payroll where I was able to get the hours needed to get my treasurer’s ...
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Leveraging Your MCO to Improve Claim Outcomes and Reduce Costs

By Brent Isler posted 04-17-2026
For every state‑funded employer in Ohio, the managed care organization (MCO) plays a central role in managing the medical side of workers’ compensation claims. Yet many employers are unsure what their MCO actually does day-to-day—or how those activities directly influence claim costs and future premiums. Understanding this relationship can help your ...
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Member Spotlight: Amy Rau-Lawhorn, Treasurer, Continental Local Schools

By Amy Rau-Lawhorn posted 04-06-2026
How many years have you been in the school business profession? Eight years, including 6 years at an ITC and 2 years as treasurer How did you first learn about and then become involved in the school business profession? I applied for a job opening at NOACSC, the ITC, and I had many years of payroll and accounting experience. What is your proudest ...
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Investing Through Uncertainty: Managing Cash Flows in a Changing Funding Environment

By Ryan Nelson posted 04-01-2026
School district treasurers across Ohio are entering a period where financial planning requires greater flexibility and awareness than in recent years. Changes to property tax policies, ongoing debates around school funding reform, and broader economic shifts have introduced new uncertainty around the timing and magnitude of district cash flows. While ...
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10 Questions Every Treasurer Should Ask Before Starting a Facility Plan

By Jennifer Fuller posted 03-23-2026
Facility planning is one of the most important decisions a district will make. It shapes how students learn, how staff work, and how resources are used for decades. It also carries real financial responsibility and requires strong community trust. In Ohio, those decisions can often be tied to OFCC funding cycles, local levy timing, and long-term ...
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What Is Collaboration, Really?

By Dan Schall posted 03-23-2026
The word collaboration is used every day in public institutions and corporations alike. Strategic plans promise it, leaders demand it, and teams are evaluated on their ability to achieve it. Unfortunately, collaboration too often translates into simple consensus-building and routine cooperation. To be transformative, collaboration must be much more ...
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Member Spotlight: Terry Addison, Executive Director of Finance, Columbus City Schools

By Terry Addison posted 03-20-2026
How many years have you been in the school business profession? 26 Years How did you first learn about and then become involved in the school business profession? My introduction to the school business profession came during my tenure as a staff accountant. At that time, I was part of the Local Government ...
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Summer Food Program Benefits Rural Schools

By Shannon Amos posted 03-19-2026
The Summer Food Service Program (SFSP) is a USDA Child Nutrition program designed to ensure that children have access to meals when they are on summer break. Less than 20 percent of students who qualify for free- or reduced-price meals participate in summer meal programs. This leaves a significant food gap that families must fill, and it increases food ...
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Member Spotlight: Lana Fairchild, Treasurer/CFO Amanda-Clearcreek LSD

By Lana Fairchild posted 03-10-2026
How many years have you been in the school business profession? 13 years How did you first learn about and then become involved in the school business profession? A superintendent recruited me from the private sector to manage HR and operations for the school district. He then encouraged and helped me obtain a school business manager license ...
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Understanding the New Role of County Budget Commissions and School Districts’ Ability to Challenge Their Actions

By Christian Williams posted 02-27-2026
By Christian M. Williams, Esq. and Bradley A. Novak, Esq. The Ohio General Assembly has made clear their intent to reform the real property tax system throughout the State. Notably, the General Assembly has increased county budget commissions’ statutory authority with regard to reviewing budgets, distributing property taxes, and reallocating millage. ...
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The Cost Squeeze: How Energy Efficiency Can Help Ohio School Districts Weather Utility and Tax Changes

By Doug Trimbach posted 02-23-2026
Across Ohio, school districts are being squeezed from two sides: rising utility costs and uncertainty around future property tax funding. Together, these pressures make it harder to balance budgets without cutting programs or delaying needed improvements. The good news? Smart energy efficiency investments can help schools absorb these impacts—often ...
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Member Spotlight: Randy Bertram

By Randall Bertram posted 02-20-2026
How many years have you been in the school business profession? 25 How did you first learn about and then become involved in the school business profession? I was first introduced to the school business profession in 1991 through my wife, Sandy, who was working as a payroll professional for Centerville City Schools at the time. Her supervisor, ...
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Key Construction Law Updates

By Brock Miskimen posted 02-17-2026
by Brock Miskimen, Of Counsel, and Tarik Kershah, Partner, Bricker Graydon Wyatt The Ohio General Assembly made several changes to Ohio law in the state operating budget (House Bill 96) that impact public construction projects. The changes range from streamlined construction manager at risk (“CMR”) and design-build procurements for projects under ...
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