Articles

Rover Pipeline Update

By Rebecca Princehorn posted yesterday
Rover Pipeline LLC (“Rover”) has pipeline property in Ohio in 18 counties and approximately 70 school districts. Over several years, Rover contested the assessed valuation of this property and only paid taxes on the undisputed value. The Ohio Board of Tax Appeals denied Rover’s petition, and that denial was unanimously upheld by the Ohio Supreme Court on August 13, 2025 for Tax Year 2019. The case was confined to that year since that was the base year for determining cost to construct, the basis upon which Ohio pipeline property is valued for tax purposes. On November 10, 2025, Rover filed a new case contesting its assessed valuation for post-2019 tax years ...

Member Spotlight: Joyce Kinsman, Treasurer/CFO, Archbold-Area Local Schools

By Joyce Kinsman posted 9 days ago
How many years have you been in the school business profession? 25 years! I started as a fiscal services liaison at Northern Buckeye Education Council, then was the treasurer at Pike-Delta-York Local and Swanton Local before being hired at Archbold Area Local. How did you first learn about and then become involved in the school business profession? When I was young and working at a local bank, a neighboring district’s school treasurer left so I called to ask about the position. The nice lady said, “Oh, I didn’t know you had your school treasurer’s license.” Then I saw an employment ad for a fiscal services liaison at the local A-site with the words ...

Delivering on Promises: The Case for Design-Build in Ohio Schools

By Michael Shoaf posted 10 days ago
School districts across Ohio are under pressure to deliver modern, safe, and functional learning environments while being fiscally responsible. Too often, traditional construction methods expose boards to the “owner’s liability gap,” where costly change orders and disputes fall back on the district. A growing number of districts across the nation are finding that the design-build method with one accountable team closes that gap. An Indiana school district, Avon Community School Corporation’s story, is proof: six ribbon cuttings, completed on time and on budget, with no change orders. The Accountability Challenge When boards and superintendents prepare ...

Member Spotlight: Angéle Latham, Treasurer/CFO, Cleveland Heights-University Heights City Schools

By Angéle Latham posted 23 days ago
How many years have you been in the school business profession? Ten years! How did you first learn about and then become involved in the school business profession? I first learned of the school business profession when I was working in higher education. I recall my manager at that time informing me he was leaving to become the Assistant Treasurer for a local district. Shortly after, I left the college to accept a position at CMSD. What is your proudest career accomplishment? My proudest career accomplishment is difficult to name. I feel incredibly blessed to serve in the capacity I do. I learned a lot from Dr. Marguerite Roza as ...

Economic Development Agreements: A Strategic Approach for School Districts

By Charles Wise posted 24 days ago
by Charlie Wise, Senior Vice President, and David Tiggett, Managing Director, Keybanc Public Finance Economic development agreements—such as Tax Increment Financing (TIF), tax abatements, and Community Reinvestment Areas (CRA)—are designed to attract investment and stimulate growth. However, these incentives often come with positive and negative consequences for Ohio’s school districts. The Pros of Tax Incentives 1. Economic Growth and Development One of the primary advantages of tax incentives is their ability to attract new businesses and stimulate economic growth. By offering tax breaks, municipalities can encourage companies ...

Incorporating EMIS Data into Your Onboarding and Offboarding Process

By Julie Erwin posted 25 days ago
Welcoming new employees and ensuring smooth departures are essential components of school district operations. Detailed onboarding and offboarding checklists are one of the most effective tools to ensure consistency, support positive employee experience and provide for transitions in the business office. At a recent EMIS seminar, it was emphasized that developing a checklist includes both HR and EMIS requirements helps to ensure every step is handled consistently and accurately. Consistency and Clarity Onboarding and offboarding checklists provide a standardized framework to promote accuracy and accountability across departments. Outlining each step ...

Member Spotlight: Jill Bradford, Treasurer/CFO, Walnut Township Local Schools

By Jill Bradford posted 11-05-2025
How many years have you been in the school business profession? 23 years How did you first learn about and then become involved in the school business profession? I began my career at the district I graduated from, working as a library aide and assistant treasurer. During that time, Pat Williard from ODEW visited to assist our newly hired treasurer. After observing my work, Pat encouraged me to pursue my treasurer's license - a recommendation that brought me to where I am now. What is your proudest career accomplishment? I have been consistently recognized with Auditor of State Awards for exemplary financial reporting and accountability. ...

Onboarding New Board Members: The Treasurer/CFO’s role

By William Blakely posted 11-04-2025
As a treasurer/CFO, one of the most important responsibilities during an election year is helping onboard new board members. This process provides a valuable opportunity to share essential information and to build relationships, clarify roles, and set the stage for effective collaboration. While the superintendent also plays a critical role in onboarding, this article focuses on the treasurer/CFO’s perspective and responsibilities. Laying the Groundwork Before Taking Office Before new board members take office, it’s important that they understand both their responsibilities and the district’s current financial and academic standing. Providing clear, accessible ...

Honoring Scott Gooding

By Todd Puster posted 10-31-2025
I am honored to share that my fellow OASBO Past President Scott Gooding received the 2025 Distinguished Eagle Award at the Association of School Business Officials (ASBO) Annual Conference & Expo in Fort Worth, Texas. It was great to see Scott stand before nearly 1,000 conference attendees to receive this prestigious national award. All OASBO members should take inspiration from the way Scott has distinguished himself professionally. The Eagle Award is the highest honor in school business, recognizing outstanding and unique contributions made by school business officials to their districts and the profession. Scott has 28 years of experience as a ...

Member Spotlight: Andrew Pizzulo, Treasurer, Educational Service Center of Northeast Ohio

By Andrew Pizzulo posted 10-22-2025
How many years have you been in the school business profession? Ten years! How did you first learn about and then become involved in the school business profession? I was at a career fair at Youngstown State University and took an internship with the Ohio Auditor of State. After 5 years with AOS, I joined Akron Public Schools as the accountant. What is your proudest career accomplishment? My proudest accomplishment is building a shared services model that supports multiple school districts while mentoring treasurers across all experience levels. I’ve helped lead teams, manage complex budgets, and guide peers through audits, forecasts, ...

Are COPs the Right Tool for Your District—or a Payment Plan You’ll Regret?

By Dan Schall posted 10-17-2025
Lease purchases and Certificates of Participation (COPs) have gained popularity as financing methods for school districts to address capital needs. COPs are a form of lease financing where a district makes payments that ultimately result in district ownership of the asset or improvements. These financing tools can help districts manage cash flow, fund critical improvements, and move quickly without requiring new taxes or ballot issues. They're fast, flexible, and don’t count against debt limitations—making them an appealing option for many. Using COPs is a bit like using fertilizer in a garden. When your soil (or budget) is depleted and your plants (or ...

The Certificate of Transition: Your Fiscal Operations Playbook

By Rhonda Feasel posted 10-16-2025
The Certificate of Transition: Your Fiscal Operations Playbook The Certificate of Transition is more than a formality—it’s the backbone of continuity in your district’s fiscal operations. It is an official record and inventory of the treasurer’s office responsibilities, accounts, and access points. It is intended to facilitate a smooth and efficient change from one treasurer to another – including the transition from an interim treasurer to a new one. Implemented in 2021 by Ohio Revised Code (ORC) 117.171 , the certificate must be completed any time there is a transition in the fiscal officer position. Beyond the legal requirement, a Certificate of Transition ...

Ideas for Managing Workplace Stress

By Rejeana Woolum-Napier posted 10-15-2025
Stress is a growing concern across many industries, as it can impact not only workers’ well-being but also their safety and productivity in the workplace. It affects employees in several ways, including their mental and physical health, staying focused on the job at hand, and maintaining awareness of their surroundings. Whether stress comes from our personal life or from work, we need to be able to understand what causes stress and how to minimize or eliminate it. Below are some causes of workplace stress and ideas for managing them. Some causes of workplace stress include: *Heavy workload *Tight ...

Member Spotlight: Kyle Kiffer, Treasurer/CFO, Nordonia Hills City Schools

By Kyle Kiffer posted 10-07-2025
How many years have you been in the school business profession? Eight years! How did you first learn about and then become involved in the school business profession? While working for the Ohio Auditor of State’s Office, I found that I most enjoyed auditing public schools. My conversations with treasurer clients during that time sparked my interest in our profession. What is your proudest career accomplishment? It was a difficult 2.5 years when I first started at Nordonia Hills CSD, but we successfully rightsized our K–8 schools while making significant budget reductions across the District. We approached the process in a clear and transparent ...

School Transportation: Best Practices for Ensuring Safety, Efficiency and Excellence

By William Andexler posted 10-06-2025
Yellow bus transportation is one of the most visible and vital services that school districts provide. It is also one of the most complex, requiring strict adherence to state and federal regulations, efficient route planning, precise scheduling, accurate reporting, and careful fleet maintenance while keeping student safety at the forefront. Every day, transportation supervisors and their teams make hundreds of decisions that directly impact student well-being. Through decades of collective experience in the field, three guiding themes consistently emerge as the foundation for effective, safe, and dependable school transportation: membership and networking, ...

Staying Organized: Checklists for Every Season

By Rhonda Feasel posted 10-06-2025
Staying organized is the key to managing the many responsibilities of a school district treasurer. Checklists are practical, easy-to-follow reminders to help treasurers stay on top of daily, monthly, and year-end tasks. Staying on Track: Checklists for Every Season The role of a school district treasurer requires juggling daily responsibilities while also anticipating monthly, quarterly, and year-end requirements. During my career, I developed a series of checklists to serve as a practical guide throughout the fiscal year. I am sharing the Mohawk Treasurer Job Checklist so that other school business officials can review it them and adapt it for their ...

Develop a School Safety Inspection Checklist

By Rejeana Woolum-Napier posted 10-03-2025
Developing a safety inspection checklist for your school is a great way to reduce or eliminate hazards and help ensure the safety of students and employees. The first step in developing a checklist is to perform a hazard assessment. A hazard assessment will help identify the dangers associated with a specific department or functional area. You can perform the assessment yourself or assemble a team consisting of representatives from different departments as this will offer a fresh perspective and spot potential hazards overlooked by others. If you choose to create a team, educate members on the purpose of hazard assessments, their importance and how to identify ...

Member Spotlight: Jamie Mullet, Treasurer/CFO, West Holmes Local Schools

By Jamie Mullet posted 09-24-2025
How many years have you been in the school business profession? 23 years How did you first learn about and then become involved in the school business profession? I come from a family of educators and school employees with a grandfather who was a school board member for over 20 years. What is your proudest career accomplishment? I feel staying in one district has been an accomplishment that has allowed me to make a difference by building long-term relationships and trust in our community. Most recently, I started the discussion of how to fund a new central elementary school and lowering property taxes in the meantime. The new elementary ...

A Grassroots Effort to Build Legislative Relationships

By Katie Hoffmeister posted 09-22-2025
What began as a casual conversation at the Shared Services Alliance “Newish Treasurers” meeting quickly became a coordinated advocacy effort I was privileged to lead alongside the brave treasurers of Portage County. We knew this budget season wasn’t one to sit out! More importantly, we needed to make our voices heard. During the OASBO Annual Conference, the treasurers and I organized three legislative meetings, assigned certain treasurers to lead particular points of conversation relevant to their district, while I ensured consistency in messaging. Guided by OASBO’s advice, we focused on building relationships and inviting legislators into schools to see their ...

Creative Ideas to Grow School Breakfast (and Your Reimbursements)

By Shannon Amos posted 09-19-2025
As students head back to school this year, many are finding school breakfast and lunch available to them at no cost. While some schools have offered free meals for students for a number of years, the popularity of the federal Community Eligibility Provision (CEP) has significantly increased the number of schools offering no-cost meals. CEP is available for schools that enroll at least 25 percent of students who are eligible for free meals. As of last school year, over half of all school buildings in Ohio now participate in the program. CEP eliminates the requirement for household income applications, easing administrative burdens and ensuring free meals ...