Educational Articles

Member Spotlight: Lana Fairchild, Treasurer/CFO Amanda-Clearcreek LSD

By Lana Fairchild posted 6 days ago
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 17 days ago
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 21 days ago
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 Betram

By Randall Bertram posted 24 days ago
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 27 days ago
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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Capital Assets & GASB 34: A Refresher

By Kim Falco posted 27 days ago
Capital assets and GASB reporting are vital to responsible financial management, enabling long-term planning, fostering public trust, and supporting informed decisions. However, capital asset management remains one of the most challenging areas of governmental accounting. This article reframes GASB 34 in a practical context to provide clarity and best ...
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Why Did My Taxes Go Up?

By Meghan Homsher posted 02-10-2026
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 ...
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Member Spotlight: Rhiannon Davis, Deputy Treasurer, Tri-County Career Center

By Rhiannon Davis posted 02-09-2026
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 ...
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CLEAR Residency Verification

By Alex Thonet posted 01-29-2026
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 ...
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What Employers Need to Know About the New Overtime Tax Deduction

By Emily Dilloway posted 01-27-2026
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 ...
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Ohio's Local Share – Formula Vs. Actual

By Ernie Strawser posted 01-26-2026
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 ...
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Member Spotlight: Joe Shumar, Treasurer, Orrville City Schools

By Joseph Shumar posted 01-21-2026
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 ...
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When should an insurance liability claim be settled?

By Thomas Strup posted 01-21-2026
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 ...
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Member Spotlight: Rachel Tansey, Treasurer/CFO, Green Local School District

By Rachel Tansey posted 01-13-2026
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 ...
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CAPITAL ASSETS VS. INSURANCE ASSETS

By Kim Falco posted 01-07-2026
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. ...
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PERPP Recordkeeping: A Review of the Process

By Andy Sawan posted 01-06-2026
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. ...
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Member Spotlight: Bradley Luthman, Treasurer, Versailles Exempted Village School District

By Bradley Luthman posted 12-16-2025
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 ...
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Rover Pipeline Update

By Rebecca Princehorn posted 12-11-2025
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 ...
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Member Spotlight: Joyce Kinsman, Treasurer/CFO, Archbold-Area Local Schools

By Joyce Kinsman posted 12-03-2025
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? ...
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Delivering on Promises: The Case for Design-Build in Ohio Schools

By Michael Shoaf posted 12-02-2025
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 ...
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