Articles

HB 479: Correcting Inside Millage Calculations

By Meghan Homsher posted 2 days ago

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, county budget commissions must reduce inside millage rates so that revenue growth does not exceed the rate of inflation. Before HB 335, the OhioTax Commissioner ...

Member Spotlight: Randy Drewyor, Treasurer/CFO, Perrysburg Ex. Village Schools

By Randy Drewyor posted 15 days ago

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? Five straight years of "clean" audits What do you feel is the most important part of your job? Making school finance understandable to the board and to the ...

Is Your Board’s New Absenteeism Policy Ready?

By Dan Lautar posted 21 days ago

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 parent, guardian, or custodian when the student has been absent from school for a number of hours chosen by the board, but not exceeding five percent of the minimum ...

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

By Mark Ingles posted 27 days ago

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 ended up becoming a treasurer within a month of getting my license, and I am glad to be able to make a difference every day. What is your proudest career accomplishment? ...

Practical considerations for a School District Income Tax

By Jeremy Buskirk posted 30 days ago

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, the SDIT is worth a fresh look because it can diversify local funding and align a portion of revenue with resident income growth. It is not a universal solution, ...

Student Loan Changes July 1: What You Need to Know

By Jen Sotlar posted 30 days ago

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 their repayment strategy. For borrowers working toward loan forgiveness, the good news is that Public Service Loan Forgiveness (PSLF) and Teacher Loan Forgiveness ...

Member Spotlight: Angel Adamski, Treasurer, Northwood Local Schools

By Angel Adamski posted 05-29-2026

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 realized that my skillset could make a meaningful impact on students and schools, even outside of the classroom. I discovered that strong financial management and ...

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

By Ernie Strawser posted 05-28-2026

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 district needs more taxes. It does mean taxpayers should ask whether the funding formula is assuming more local capacity than the community can practically convert ...

Member Spotlight: Liz Dunn, Treasurer, Brown County ESC

By Liz Dunn posted 05-20-2026

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? Becoming the treasurer at the Brown County ESC is easily my proudest career accomplishment. This has always been my "destination district". I think everyone has ...

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

By Andrew Thornton posted 05-20-2026

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 to ensure availability, confidentiality, and integrity.” Why Districts Should Address This Now With limited board meetings remaining before summer begins, ...

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

By Rick Oxley posted 05-15-2026

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 households, and the rising costs of basic needs like food continue to strain family budgets (Feeding America). School meals provide about half of students’ daily recommended ...

Your Treasurer’s Webpage Builds Transparency and Trust

By Dolores Cramer posted 05-15-2026

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, your community may be struggling to find it, too. Whether your page lives under “Administration,” “Departments,” or a dedicated “Treasurer” section, the goal is to ...

Who’s To Blame for The Property Tax Crisis?

By Christopher Mohr posted 05-05-2026

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 1975, the property tax burden was more equitably distributed, with businesses contributing 53.9% of the total and residential or agricultural owners contributing 46.1%. ...

Member Spotlight: Matthew Cordes, Treasurer/CFO, Elgin Local Schools

By Matthew Cordes posted 04-30-2026

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? My progression in my career in general, going from a data analyst in Columbus City Schools, to the treasurer of a 600-student school (Ridgedale Local Schools), ...

Should You Consider a Roth Contribution Strategy?

By Linda Blinn posted 04-28-2026

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 Roth basis or a combination of the two. Why would an educator consider making Roth contributions to these plans? Earnings on Roth contributions may not ...

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

By Brittany Treolo posted 04-17-2026

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? Coordinating and overseeing all of the daily functions of the department - making sure people get paid accurately and that they can purchase the things that they ...

Leveraging Your MCO to Improve Claim Outcomes and Reduce Costs

By Brent Isler posted 04-17-2026

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 to limit the long‑term cost of any claim is to ensure the injured employee returns to work as quickly and safely as possible. Because no return-to-work happens without ...

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

By Amy Rau-Lawhorn posted 04-06-2026

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. It was so exciting for many to move onto something more visually friendly. After receiving a few years of training about school accounting, I am now back at my ...

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

By Ryan Nelson posted 04-01-2026

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 and balances over the coming years. For school districts, property taxes remain the primary source of operating revenue. When changes to tax structures are proposed—whether ...

10 Questions Every Treasurer Should Ask Before Starting a Facility Plan

By Jennifer Fuller posted 03-23-2026

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. 1. What problem are we trying to solve? Every district feels pressure to act, but not every challenge requires the same response. Growth, aging buildings, ...