Articles

Member Spotlight: Liz Dunn, Treasurer, Brown County ESC

By Liz Dunn posted 3 days ago

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 3 days ago

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 7 days ago

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 8 days ago

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 18 days ago

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 22 days ago

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 25 days ago

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, ...

What Is Collaboration, Really?

By Dan Schall posted 03-23-2026

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. As a school treasurer, I had superintendents, associations representing teachers and classified staff, and staff that really knew how to collaborate, not just cooperate. ...

Member Spotlight: Terry Addison, Executive Director of Finance, Columbus City Schools

By Terry Addison posted 03-20-2026

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 associated with school business administration. What is your proudest career accomplishment? One of my greatest professional achievements ...

Summer Food Program Benefits Rural Schools

By Shannon Amos posted 03-19-2026

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 separate timeframes for students to participate in each meal service. During the COVID pandemic, USDA waivers allowed summer program operators to distribute multiple ...

Member Spotlight: Lana Fairchild, Treasurer/CFO Amanda-Clearcreek LSD

By Lana Fairchild posted 03-10-2026

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 we just finished. We built four facilities for $21 million and were able (through tax arbitrage) to earn the district $1.3 million in interest utilizing certificates ...

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

By Christian Williams posted 02-27-2026

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. This article will discuss the newly established authority of county budget commissions, the implications for school districts, and appeal rights that school districts ...

The Cost Squeeze: How Energy Efficiency Can Help Ohio School Districts Weather Utility and Tax Changes

By Doug Trimbach posted 02-23-2026

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 double-digit increases from pre-pandemic levels. These increases aren’t driven by usage alone. Higher generation, transmission, and capacity charges—along with major ...

Member Spotlight: Randy Bertram

By Randall Bertram posted 02-20-2026

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 the field. During these conversations, Mike and I discovered a mutual interest in each other’s work. He was intrigued by my experience working in the corrections ...

Key Construction Law Updates

By Brock Miskimen posted 02-17-2026

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 Under $4 Million In the Construction Manager at Risk (CMR) model , the CMR holds all contracts with subcontractors and offers a guaranteed maximum price (GMP) ...