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Office
Section 101.68(B) of the Revised Code requires that when reports must be submitted to the General Assembly, copies of the reports must be submitted to the Director of the Legislative Service Commission (LSC). Section 101.68(C) requires LSC to monthly inform each member of the General Assembly of the reports received. Below is the annotated bibliography of reports recently submitted to LSC. The bibliography, compiled by the LSC Library staff, also includes other documents that may be of interest to legislators. The links to electronic copies of the documents are included; click "View Report" to open a document. Please call the LSC Library at (614) 466-5312 if you would like to receive more information about this document.
ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2021, 46 pages
Audit by Rea & Associates, Inc., of all financial statements of the Office of Auditor; contains basic financial statements, pension contributions and liabilities, and statistical trends; includes descriptions of major Office finanical and legislative initiatives.
THIRD QUARTER FINANCIAL REPORTS FOR FISCAL YEAR 2022, MAY 13, 2022, 2 pages + electronic zip file, size 8.88 MB
Report required by R.C. 3345.72; part one contains responses to 12 questions, designed to probe for serious cash flow problems, answered by the campus fiscal officer of all 37 of Ohio's state-supported colleges and universities for which the desired answer is NO; one institution answered in the affirmative to at least one of the questions related to concerns of the effect of COVID-19 on their S.B. 6 composite scores; contact the LSC Library for copies of the individual university reports.
COMPREHENSIVE ANNUAL FINANCIAL REPORT FISCAL YEARS ENDING JUNE 30, 2021, AND 2020, December 2017, 94 pages
Identifies Board and senior staff members; states its mission and vision and guiding principles; presents the independent auditors' report by the firm of Crowe LLP followed by management's discussion and analysis; includes the following sections: financial, investment, actuarial, and statistical.
FIDUCIARY PERFORMANCE AUDIT OF THE STATE TEACHERS RETIREMENT SYSTEM OF OHIO, May 19, 2022, 279 pages
Conducted by Funston Advisory Services LLC on behalf of the Ohio Retirement Study Council to independently assess, according to criteria in R.C. 3307.15, whether STRS' current governing statutes, policies, processes and practices enable fiduciaries to fulfill their duties to prudently direct, oversee and ensure effective control of the system.
LEGISLATIVE ANALYSIS REPORT OF HOUSE BILL 601, May 2022, 34 pages
Report required by R.C. 3307.51; summarizes H.B. 601 of the 134th General Assembly that would amend R.C. 3307.28, 3307.49, 3307.58, and 3307.67 regarding increasing contributions to the State Teachers Retirement System of Ohio (STRS) and School Employees Retirement System (SERS) establishing minimum amounts for certain STRS cost-of-living adjustments (COLA); contains an analysis of the financial impact of the bill and a summary of assumptions and methods used to produce the analysis.
STATE AND PERMISSIVE (LOCAL) SALES AND USE TAX COLLECTIONS FOR INDUSTRIES RELATED TO TRAVEL AND TOURISM, JULY 1, 2020 - DECEMBER 31, 2021, 2 pages
Report required by R.C. 5739.36; summarizes and publishes sales and use tax collections for industries related to travel and tourism for the reporting period.