Educational Articles

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    Member Spotlight: Liz Dunn, Treasurer, Brown County ESC

    By: Liz Dunn 3 days 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 3 days 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 7 days 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 8 days 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 18 days 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 22 days 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 25 days 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 one month 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 one month 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 one month 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 one month 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 2 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 2 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 2 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 2 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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    Member Spotlight: Lana Fairchild, Treasurer/CFO Amanda-Clearcreek LSD

    By: Lana Fairchild 2 months ago
    Posted in: All Member Forum

    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 and later a school treasurer license. What is your proudest career accomplishment? My proudest career accomplishment is the construction project ...

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    Understanding the New Role of County Budget Commissions and School Districts’ Ability to Challenge Their Actions

    By: Christian Williams 2 months ago
    Posted in: All Member Forum

    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. This increased authority has the potential to result in millions of dollars in property tax revenue lost by public school districts across the state. ...

    1 person likes this.
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    The Cost Squeeze: How Energy Efficiency Can Help Ohio School Districts Weather Utility and Tax Changes

    By: Doug Trimbach 2 months ago
    Posted in: All Member Forum

    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 without raising taxes. Rising Utility Costs Electric and natural gas rates have increased sharply in recent years, with many public facilities seeing ...

    1 person likes this.
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    Member Spotlight: Randy Bertram

    By: Randall Bertram 3 months ago
    Posted in: All Member Forum

    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, Treasurer Mike Dugan, regularly hosted informal gatherings for his team that included spouses, which provided an opportunity for me to learn more about ...

    3 people like this.
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    Key Construction Law Updates

    By: Brock Miskimen 3 months ago
    Posted in: All Member Forum

    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 $4 million to updated retainage requirements. Below are highlights of some of the key changes. Streamlined CMR and Design-Build Selection for Projects ...

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    Capital Assets & GASB 34: A Refresher

    By: Kim Falco 3 months ago
    Posted in: All Member Forum

    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 practices. GASB 34: A Shift in Reporting GASB 34 shifted governmental reporting by bringing in long‑term investments. Financial statements ...

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    Why Did My Taxes Go Up?

    By: Meghan Homsher 3 months ago
    Posted in: All Member Forum

    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 property taxes are calculated in one year and billed later . The Tax Year portion shows when property values change and the annual tax amount ...

    2 people like this.
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    Member Spotlight: Rhiannon Davis, Deputy Treasurer, Tri-County Career Center

    By: Rhiannon Davis 3 months ago
    Posted in: All Member Forum

    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 districts were always my favorite clients to work with, and I always enjoyed working with other school treasurers. When there was a job opening for ...

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    CLEAR Residency Verification

    By: Alex Thonet 3 months ago
    Posted in: All Member Forum

    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 school districts integrating the platform into their enrollment, truancy, compliance, and student‑support workflows. This marks the first time CLEAR ...

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    What Employers Need to Know About the New Overtime Tax Deduction

    By: Emily Dilloway 3 months ago
    Posted in: All Member Forum

    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 taxes on overtime wages at the time they are paid. Instead, it creates a new above‑the‑line federal tax deduction for certain types of overtime ...

    1 person likes this.

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