Educational Articles

Is Your Board’s New Absenteeism Policy Ready?

By Dan Lautar posted 2 days ago
Not later than August 1, 2026, the board of education of each school district must adopt a policy to address student absences. Pursuant to R.C. 3321.191, that board policy must do all of the following: Acknowledge that student absences from school for any reason, whether excused or unexcused, take away from instructional time and have an adverse ...
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Member Spotlight: Mark Ingles, Treasurer/CFO, Jonathan Alder Local Schools

By Mark Ingles posted 7 days ago
How many years have you been in the school business profession? Six How did you first learn about and then become involved in the school business profession? Most of my clients with the Auditor of State's performance audit division were school districts. I got to meet treasurer/CFOs from across the state and learn about the unique challenges ...
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Practical considerations for a School District Income Tax

By Jeremy Buskirk posted 10 days ago
by Jeremy Buskirk, Senior Manager, and Marvin Founds, Managing Director, Baker Tilly Municipal Advisors, LLC Ohio school districts continue to manage increasing costs related to instruction, staffing, facilities, and services while revenue sources may not grow at the same rate. The School District Income Tax (SDIT) has been a viable revenue ...
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Student Loan Changes July 1: What You Need to Know

By Jen Sotlar posted 10 days ago
Federal student loan repayment rules are changing, and those changes could affect your monthly payments and eligibility for loan forgiveness programs. One of the biggest changes takes effect on July 1, 2026 , when a new Income-Driven Repayment (IDR) option called the Repayment Assistance Program (RAP) becomes available. RAP will replace current ...
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Member Spotlight: Angel Adamski, Treasurer, Northwood Local Schools

By Angel Adamski posted 14 days ago
How many years have you been in the school business profession? 24 years How did you first learn about and then become involved in the school business profession? I first learned about the school business profession when I accepted a position that was advertised as a payroll and accounts payable role because I was interested in pursuing a career ...
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Is Ohio’s State-Local Partnership Still Balanced for Our District?

By Ernie Strawser posted 15 days ago
The short answer: for many Ohio school districts, the state-local partnership is becoming less balanced. State education spending can increase statewide while the formula still assigns a larger share of base-cost responsibility to local taxpayers. Between FY 2022 and FY 2027, the average state-share percentage in the statewide district data declined ...
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Member Spotlight: Liz Dunn, Treasurer, Brown County ESC

By Liz Dunn posted 23 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 23 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 28 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 28 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 05-05-2026
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 04-30-2026
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 04-28-2026
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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