Educational Articles

Amy Rau-Lawhorn, Treasurer, Continental Local Schools

By Amy Rau-Lawhorn posted 5 days ago
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 10 days ago
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 19 days ago
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 19 days ago
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 23 days ago
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 23 days ago
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 Betram

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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Capital Assets & GASB 34: A Refresher

By Kim Falco posted 02-17-2026
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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