Educational Articles

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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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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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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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 ...
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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 ...
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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 ...
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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 ...
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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, ...
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Honoring Scott Gooding

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 ...
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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. ...
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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 ...
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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 ...
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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 ...
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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 ...
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Yellow bus transportation is one of the most visible and vital services that school districts provide. It is also one of the most complex, requiring strict adherence to state and federal regulations, efficient route planning, precise scheduling, accurate reporting, and careful fleet maintenance while keeping student safety at the forefront. Every ...
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Staying organized is the key to managing the many responsibilities of a school district treasurer. Checklists are practical, easy-to-follow reminders to help treasurers stay on top of daily, monthly, and year-end tasks. Staying on Track: Checklists for Every Season The role of a school district treasurer requires juggling daily responsibilities ...
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Developing a safety inspection checklist for your school is a great way to reduce or eliminate hazards and help ensure the safety of students and employees. The first step in developing a checklist is to perform a hazard assessment. A hazard assessment will help identify the dangers associated with a specific department or functional area. You can perform ...
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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 come from a family of educators and school employees with a grandfather who was a school board member for over 20 years. What is your proudest career accomplishment? ...
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What began as a casual conversation at the Shared Services Alliance “Newish Treasurers” meeting quickly became a coordinated advocacy effort I was privileged to lead alongside the brave treasurers of Portage County. We knew this budget season wasn’t one to sit out! More importantly, we needed to make our voices heard. During the OASBO Annual Conference, ...
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As students head back to school this year, many are finding school breakfast and lunch available to them at no cost. While some schools have offered free meals for students for a number of years, the popularity of the federal Community Eligibility Provision (CEP) has significantly increased the number of schools offering no-cost meals. CEP is available ...
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