Educational Articles

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    Member Spotlight: Doug Beeman, Treasurer/CFO, Wadsworth City Schools

    By: Douglas Beeman yesterday
    Posted in: All Member Forum

    How many years have you been in the school business profession? 29 years! How did you first learn about and then become involved in the school business profession? I started my career working for an independent CPA firm that specialized in audit and financial reporting for public entities. What is your proudest career accomplishment? The financing and construction of three new elementary buildings and a new high school with an attached community center consisting of a YMCA, senior ...

    1 person likes this.
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    Avoiding Public Records Litigation – Changes to Ohio Public Records Act

    By: Aaron Ross 3 days ago
    Posted in: All Member Forum

    Ohio’s Public Records law is designed to provide for the transparency of government operations by requiring public entities, such as school districts, to provide access to records “promptly” when a request for the inspection of records is made to the entity, and if copies are requested, to provide those “within a reasonable period of time.” As the public records law has developed, so to have the exceptions. As of April 2025, there will be fifty exceptions identified in the definition of “public ...

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    Member Spotlight: Phillip Oko, Treasurer/CFO of Garfield Heights City School District

    By: Phillip Oko 15 days ago
    Posted in: All Member Forum

    How many years have you been in the school business profession? Five years! How did you first learn about and then become involved in the school business profession? Back when I was learning about the profession and licensure, I met Jeff Dornbusch, Cajon Keeton, and Ryan Pendleton. As I was working for my hours and experience, Jeff would continually invite me out to Port Clinton and work with me to gain an understanding of the profession and the industry. As I was applying for the Garfield ...

    2 people like this.
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    Ohio Expands Enrollment Options for Military Families

    By: Shannon Richards 15 days ago
    Posted in: All Member Forum

    Ohio law will soon require open enrollment for military families. Senate Bill 208 (SB 208), which was signed on January 8, 2025 and will go into effect on April 25, 2025, requires Ohio school districts to permit enrollment of students in military families who are stationed in the state. It does this by changing the language of R.C. 3313.98(I). Under SB 208, whether or not a district has an open enrollment policy, the district must provide an exception to enroll children whose parents are active-duty ...

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    Member Spotlight: Rhonda Feasel, Treasurer, Mohawk Local Schools

    By: Rhonda Feasel 29 days ago
    Posted in: All Member Forum

    How many years have you been in the school business profession? 20 as a treasurer and nearly 31 with government finance. How did you first learn about and then become involved in the school business profession? I first became familiar with the school business profession while working at the State Auditor's Office in the Local Government Services division. In that role, I assisted many schools with GAAP conversions and had the opportunity to work closely with numerous school treasurers. ...

    5 people like this.
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    School Safety Grants – Apply for the Current Academic Year

    By: Cass Freeland one month ago
    Posted in: All Member Forum

    The Ohio Attorney General’s Office (AG) will award nearly $11 million in school safety grants for the current academic year from state funds appropriated in the last budget bill (HB 33 of the 135 th General Assembly). The AG will disburse funds on a first-come, first-served basis and advises schools to apply promptly. No applications will be considered after May 30, 2025 . Eligible uses of funding include the following: Certification training for school resource officers. ...

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    Employer Contributions to a 403(b) Plan

    By: Justin Rollins one month ago
    Posted in: All Member Forum

    by Justin Rollins, Senior Plan Consultant, U.S. OMNI & TSACG Compliance Services Offering employer contributions to a 403(b) plan provides school districts with a strategic tool to attract and retain talent, offer tax-advantaged benefits, and enhance employee satisfaction while ensuring compliance with IRS regulations and plan requirements. In-Service Employer Contributions There are several reasons why employers should consider making Employer (ER) contributions on behalf of their ...

    1 person likes this.
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    Social Security Fairness Act Restores Social Security Benefits to Eligible Public School Employees

    By: Beverly Meyer one month ago
    Posted in: All Member Forum

    by Beverly Meyer and Benjamin Reeb, Bricker Graydon LLP On January 5, 2025, Former President Biden signed the Social Security Fairness Act (SSFA), H.R. 82, into law. The SSFA, which garnered bipartisan support in Congress, repeals certain provisions of the Social Security Act that reduced Social Security benefits for school employees and other public service employees. Specifically, the SSFA repeals the Government Pension Offset (GPO) and the Windfall Elimination Provision (WEP), ...

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    The Significant Payback of Roofing and Building Envelope Asset Management for Ohio School Facilities

    By: Kevin Butler one month ago
    Posted in: All Member Forum

    Managing school buildings in Ohio comes with its fair share of challenges, and keeping roofs and building envelopes in good shape is definitely one of them. The good news? Taking a proactive approach to managing these assets can save time, money, and headaches down the line. Why Wait for Problems? Picture this: a roof starts leaking, and by the time you figure out what’s wrong, the warranty has expired, and your only option is a full (and expensive) replacement. Sound familiar? Letting roofs ...

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    Ohio K-12 State Funding: Analyzing Hold Harmless Guarantees

    By: Meghan Homsher 2 months ago
    Posted in: All Member Forum

    by Meghan Homsher and Ernie Strawser, Senior Analytics Advisors, Frontline Education Key Learnings • Local Per Pupil Capacity Increased: Ohio's K-12 state funding for fiscal year 2025 shows that, on average, local calculated capacity per pupil increased 10% over FY 2024. • Property Value and Taxpayer Income Increased: Local changes in district property values and taxpayer incomes serves to shift funding burden from the state to local districts. • More Districts are ‘Guaranteed’: FY ...

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    HB 8, Ohio’s new “Parents’ Bill of Rights”

    By: David Hirt 2 months ago
    Posted in: All Member Forum

    by David Hirt & Susan Keating Anderson, Roetzel & Andress Co., LPA The governor signed House Bill 8 (HB 8), the so-called “Parents’ Bill of Rights,” into law on January 8, 2025. Although initially proposed in HB 445, release time for religious instruction is also made mandatory through HB 8, provided certain conditions are met. The new law is effective April 8, 2025. HB 8 creates new Ohio Revised Code Section 3313.473, which states “[t]he general assembly maintains that a parent ...

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    Federal Court Strikes Down Overtime Rule: What It Means for School Districts

    By: Immy Singh 3 months ago
    Posted in: All Member Forum

    By Immy Singh, Esq. and Emily J. Paisley, Esq., Associate Attorneys with Pepple & Waggoner A federal court has vacated the Department of Labor’s (“DOL”) recent rule change to the Fair Labor Standards Act (“FLSA”), which will have a significant impact on school districts. The Court vacated a rule change that expanded overtime eligibility by raising the salary threshold on July 1, 2024, and was set to further raise the salary threshold on January 1, 2025. As a result, the salary thresholds ...

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    The Perrysburg Story

    By: Randy Drewyor 3 months ago
    Posted in: All Member Forum

    WHAT IS YOUR STORY? The battle for adequate public-school funding has been ongoing for many years. The challenge has escalated in recent years as the state budget is stressed by school choice vouchers and the influx of ESSER funding has increased the general fund cash balances in many districts. The result has been increasing demands on school business officials to advocate for funding at the state level and then to justify collection of existing levies at the local level. It has been a ...

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    136th General Assembly State Budget Talking Points

    By: Katie Johnson 3 months ago
    Posted in: All Member Forum

    To: School board members, superintendents, treasurers, and other school business officials From: Jennifer Hogue, OSBA — (614) 540-4000 Paul Imhoff, BASA — (614) 846-4080 Katie Johnson, OASBO — (614) 431-9116 Re: Biennial budget conversations and materials The process for the next biennial budget is already underway. State agencies have made their budget requests to Gov. Mike DeWine, and he is slated to unveil his budget proposal on Feb. 3, 2025. It is essential to have conversations ...

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    OASBO Impact Study: Insights for Strategic Growth and Member Engagement

    By: Katie Johnson 4 months ago
    Posted in: All Member Forum

    OASBO recently completed an extensive impact study to assess how well our programs, resources, and services align with member needs and our strategic goals. Thank you for your participation and consideration. The study provided valuable insights into areas of success and opportunities for improvement. Understanding Our Focus OASBO’s mission revolves around four main areas: Membership Engagement, School Business Profession Recruitment, Career Development, and Advocacy. The impact ...

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    Signed, Sealed, and Delivered: Ensuring Proper Diploma Requirements are Met

    By: Gary Stedronsky 4 months ago
    Posted in: All Member Forum

    By Gary T. Stedronsky, Attorney, Ennis Britton It may only be November, but it is never too early to start planning for graduation. As we begin looking ahead to the big day, let us revisit one of the key regulations that impacts our obligation to our students as they reach this major milestone in their academic journey. O.R.C. 3313.61 lays out the graduation requirements for high school students and guidance for districts when issuing diplomas. Under the statute, the board of education ...

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    Why Ohio School Districts are Moving Towards Automated Payments

    By: Taylor Forthofer 4 months ago
    Posted in: All Member Forum

    Most school districts in Ohio still rely on traditional check payments, with approximately 80-90% of payments made by check. While some districts have started to branch out to ACH (Automated Clearing House) and virtual credit card (VC) programs, each has its own challenges. ACH, while a step toward modernization, still leaves districts vulnerable to fraud, as storing bank information in accounting systems can expose them to cyber threats. Districts that have tried VC card programs often find themselves ...

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    How to Ready Your Roofs and Building Envelopes for Winter

    By: Kevin Butler 5 months ago
    Posted in: All Member Forum

    Here in Ohio, the freeze-thaw cycle can wreak havoc on facility structures. To make sure your facilities are winter-ready, here are ten essential strategies to protect roofs and building envelopes from harsh winter conditions. 1. Start by Understanding Roof and Building Envelope Vulnerabilities in Winter. A roof is not engineered to be a static entity; changes in temperature, wind force, the weight of rain and snow, and other factors require it to expand and contract. When unwanted moisture ...

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    Developing a School Laboratory Safety Plan

    By: Andy Sawan 5 months ago
    Posted in: All Member Forum

    Laboratory safety in schools is essential to ensure the well-being of students, teachers and staff while conducting experiments and handling chemicals or equipment. Developing and following proper safety practices helps prevent accidents, injuries and exposure to hazardous substances. Creating a safety manual for the lab is a good way to start. Mission Statement Before addressing the parts of the safety manual, consider developing a mission statement. Mission Statements are a great ...

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    The Impact of a 25% Community Eligibility Provision (CEP) Threshold and Disadvantaged Pupil Impact Aid (DPIA) Funding in Ohio

    By: Jared Bunting 5 months ago
    Posted in: All Member Forum

    Recent changes by the USDA to the Community Eligibility Provision (CEP) have significantly affected Ohio school districts. The change in eligibility requirements from 40% to 25% led to an additional 90 districts joining the program, which provides free breakfast and lunch to all students. These changes have also impacted Disadvantaged Pupil Impact Aid (DPIA) funding for districts that were part of the CEP before FY2025. While new CEP districts have received more funds, non-CEP districts have seen ...

    1 person likes this.

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