Ohio Legislative Service Commission
Bill Rowland, Director
Office of Research
And Drafting
Legislative Budget
Office

Agency Reports Submitted to the General Assembly

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.

AUDITOR OF STATE, OHIO.

NOTIFICATION BY THE AUDITOR OF STATE: DISCLOSURES OF SUBSTANTIVE AUDIT FINDINGS, TERRA STATE COMMUNITY COLLEGE, March 17, 2026, 3 pages

Report required by Administrative Code Rule 126:3-1-01; letter serves as notice that Terra State Community College filed late financial statements for FY 2024 without requesting an extension, in addition to issues with cash and investments, liabilities, receivables, and expenditures and taxes.

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CRIMINAL SENTENCING COMMISSION, OHIO

2025 R.C. 181.27 IMPACT REPORT, December 2025, 34 pages

Report required by R.C. 181.27(B)(2); studies the impact of statutory changes contained in H.B. 1 of the 133rd General Assembly on the following topics: Attorney General reimbursement fund, community control sanctions and technical violations, intervention in lieu of conviction (ILC), sealing of a record of conviction, and involuntary commitment to treatment for alcohol or drug abuse in probate courts; contains recommendations of the Commission, and statutory changes since the enactment of H.B.1.

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HIGHER EDUCATION, OHIO. DEPT. OF

SECOND QUARTER FINANCIAL REPORTS FOR FISCAL YEAR 2026, March 5, 2026, 2 pages + electronic file, zip file, size 12,867 KB

Report required by R.C. 3345.72; contains responses to 14 questions, designed to probe for serious cash flow problems, answered by the campus fiscal officer of all 36 of Ohio's public institutions of higher education for which the desired answer is no; Central State University and Columbus State answered yes to at least 1 of the 14 questions; contact the LSC Library for copies of individual university reports.

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INSURANCE, OHIO. DEPT. OF

OHIO MENTAL HEALTH PARITY ANNUAL REPORT, 2026, 2 pages

Report required by R.C. 3901.90; issued jointly by the Ohio Department of Insurance, the Ohio Department of Mental Health and Addiction Services, and RecoveryOhio; describes the actions taken by each agency in the previous year to facilitate education on mental health and addiction services insurance parity, consumer and payer outreach activities, and identification of trends and barriers to access and coverage in the state.

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RETIREMENT STUDY COUNCIL, OHIO.

ANNUAL REPORT, 2025: EVALUATIONS AND RECOMMENDATIONS REGARDING THE OPERATIONS OF THE STATE RETIREMENT SYSTEMS, 135TH GENERAL ASSEMBLY, JANUARY 1, 2025-DECEMBER 31, 2025, March 24, 2026, 24 pages

Report required by R.C. 171.04; includes progress of each fund on achieving 30-year funding plans, information on the retirement systems' investment performance, and the status of health care funds; summarizes enacted pension legislation; summarizes pending pension-related issues, the agency's recommendations, and the status of any actions taken in the 136th General Assembly; describes documents statutorily required to be submitted to the Council by the retirement systems; describes reports prepared by the Council; includes status sheet of pension legislation for the 136th General Assembly.

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