Educational Articles

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    Member Spotlight: Matthew Ketcham, Treasurer, Madison-Champaign ESC

    By: Matthew Ketcham 13 days ago
    Posted in: All Member Forum

    How many years have you been in the school business profession? Twenty-five years - four as assistant treasurer and 21 as treasurer. How did you first learn about and then become involved in the school business profession? Fresh out of college, I was interviewing for jobs in the banking industry. My future sister-in-law worked for the Hardin County ESC, and an assistant treasurer position opened up. What is your proudest career accomplishment? I'm not sure I have a single proudest career ...

    1 person likes this.
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    A Summer TAN: Understanding Ohio’s Tax Anticipation Notes and Current Tax Revenue Notes

    By: Ryan Callender 14 days ago
    Posted in: All Member Forum

    by Ryan Callender, with contributions from Mike Sharb, partners at Squire Patton Boggs. July brings thoughts of vacations, beaches, and perhaps working on a summer tan. For Ohio school district treasurers, however, “TAN” means something quite different. In fact, it may mean several different things. Tax Anticipation Notes (TANs) for current revenue expenses, TANs for permanent improvements, and Current Tax Revenue Notes (CTRNs) are frequently discussed together, and sometimes interchangeably, ...

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    HB 479: Correcting Inside Millage Calculations

    By: Meghan Homsher 21 days ago
    Posted in: All Member Forum

    by Meghan Homsher, Senior Advisor, Frontline Analytics, and Sheila Horseman, Treasurer/CFO, Swanton Local Schools Ohio recently enacted the most significant property tax reforms in decades. Among the changes is House Bill (HB) 335, which requires county budget commissions to reset inside millage rates following property updates and reappraisals. Previously, inside millage rates remained unchanged as property values increased, allowing revenue to grow with rising valuations. Under HB 335, however, ...

    1 person likes this.
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    Member Spotlight: Randy Drewyor, Treasurer/CFO, Perrysburg Ex. Village Schools

    By: Randy Drewyor one month ago
    Posted in: All Member Forum

    How many years have you been in the school business profession? Eleven years How did you first learn about and then become involved in the school business profession? My first exposure to SBO's was as a member of a community levy committee. After passing a levy, I became a board member and had the opportunity to hire two treasurers. The coup de grace was a friend of mine who was a career tech treasurer, who convinced me that this was the job for me. What is your proudest career accomplishment? ...

    2 people like this.
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    Is Your Board’s New Absenteeism Policy Ready?

    By: Dan Lautar one month ago
    Posted in: All Member Forum

    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 effect on student learning; Identify strategies to prevent students from becoming chronically absent; Include procedures for notifying a student’s ...

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    Member Spotlight: Mark Ingles, Treasurer/CFO, Jonathan Alder Local Schools

    By: Mark Ingles one month ago
    Posted in: All Member Forum

    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 each district faces. I decided to further my career by taking OASBO courses and eventually get my treasurer's license so I can relate to my clients. I ...

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    Practical considerations for a School District Income Tax

    By: Jeremy Buskirk one month ago
    Posted in: All Member Forum

    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 option for many years. Currently, approximately one-third of Ohio school districts have an SDIT in place to support local funding needs. For many districts, ...

    1 person likes this.
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    Student Loan Changes July 1: What You Need to Know

    By: Jen Sotlar one month ago
    Posted in: All Member Forum

    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 IDR plans for new federal student loans and newly consolidated loans. Borrowers considering consolidation should understand how the new rules may affect ...

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    Member Spotlight: Angel Adamski, Treasurer, Northwood Local Schools

    By: Angel Adamski one month ago
    Posted in: All Member Forum

    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 in accounting. At the time, I did not fully understand the breadth of the school business field. Once I began working in education finance, I quickly ...

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    Is Ohio’s State-Local Partnership Still Balanced for Our District?

    By: Ernie Strawser one month ago
    Posted in: All Member Forum

    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 from 46.5% to 35.2%. The formula-assumed local share moved the other direction, from 53.5% to 64.8%. That does not automatically mean every ...

    2 people like this.
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    Member Spotlight: Liz Dunn, Treasurer, Brown County ESC

    By: Liz Dunn 2 months ago
    Posted in: All Member Forum

    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. For me, this role seemed like the perfect blend of what I enjoyed doing and what I knew growing up. What is your proudest career accomplishment? ...

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    Are You Ready for Ohio’s July 1 Cybersecurity Governance Deadline?

    By: Andrew Thornton 2 months ago
    Posted in: All Member Forum

    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 legislative authority shall adopt a cybersecurity program that safeguards the entity’s data, information technology, and information technology resources ...

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    Community Eligibility Provision: A Win-Win for Students, Families & Schools

    By: Rick Oxley 2 months ago
    Posted in: All Member Forum

    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 in the USDA breakfast and lunch programs is a critical need for Ohio school districts. About 1 in 5 children in Ohio live in food-insecure ...

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    Your Treasurer’s Webpage Builds Transparency and Trust

    By: Dolores Cramer 2 months ago
    Posted in: All Member Forum

    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 to visit your district’s website and try to find the treasurer’s information. How many clicks did it take? If it took more than a couple of clicks, ...

    1 person likes this.
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    Who’s To Blame for The Property Tax Crisis?

    By: Christopher Mohr 2 months ago
    Posted in: All Member Forum

    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 of essential services to individual homeowners. The scale of this "Historical Burden Shift" over the last half-century is significant. In ...

    4 people like this.
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    Member Spotlight: Matthew Cordes, Treasurer/CFO, Elgin Local Schools

    By: Matthew Cordes 2 months ago
    Posted in: All Member Forum

    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 a great fit. I had honestly never thought of it before, but I couldn't be happier with how it has worked out. What is your proudest career accomplishment? ...

    1 person likes this.
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    Should You Consider a Roth Contribution Strategy?

    By: Linda Blinn 2 months ago
    Posted in: All Member Forum

    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 means that Ohio K-12 school district employees have the choice of contributing to their school district’s 403(b) and 457(b) plans on a pre-tax and/or ...

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    Member Spotlight: Brittany Treolo, Treasurer/CFO, Granville Ex. Village Schools

    By: Brittany Treolo 3 months ago
    Posted in: All Member Forum

    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 license. What is your proudest career accomplishment? Surviving ESSER reporting! What do you feel is the most important part of your job? ...

    1 person likes this.
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    Leveraging Your MCO to Improve Claim Outcomes and Reduce Costs

    By: Brent Isler 3 months ago
    Posted in: All Member Forum

    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 organization better leverage its MCO and achieve more favorable long‑term outcomes. Why Your MCO Matters The most effective way ...

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    Member Spotlight: Amy Rau-Lawhorn, Treasurer, Continental Local Schools

    By: Amy Rau-Lawhorn 3 months ago
    Posted in: All Member Forum

    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 career accomplishment? I would say helping to migrate multiple districts from the old E-term/Classic state software to the new USPS and USAS systems. ...

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    Investing Through Uncertainty: Managing Cash Flows in a Changing Funding Environment

    By: Ryan Nelson 3 months ago
    Posted in: All Member Forum

    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 the exact outcome of legislative proposals remains uncertain, one thing is clear: districts may need to prepare for greater variability in revenues ...

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    10 Questions Every Treasurer Should Ask Before Starting a Facility Plan

    By: Jennifer Fuller 4 months ago
    Posted in: All Member Forum

    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 capital strategy. The districts that navigate this well do not start with drawings or cost estimates. They start by asking the right questions. ...

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    What Is Collaboration, Really?

    By: Dan Schall 4 months ago
    Posted in: All Member Forum

    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 than that. Recently, I was discussing my background with colleagues, and I realized I have been fortunate to work with truly collaborative teams. ...

    2 people like this.
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    Member Spotlight: Terry Addison, Executive Director of Finance, Columbus City Schools

    By: Terry Addison 4 months ago
    Posted in: All Member Forum

    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 Services department within the Auditor of State's Office. This experience provided me with valuable insights into the operations and responsibilities ...

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    Summer Food Program Benefits Rural Schools

    By: Shannon Amos 4 months ago
    Posted in: All Member Forum

    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 insecurity during what should be a carefree time for kids. Before 2020, summer meals were exclusively served on-site in congregate locations with ...

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