Auditor of State Bulletin 2022-010
The Ohio Auditor of State published a recent bulletin to clarify the impact of Senate Bill No. 15, 134th General Assembly (SB 15) on Findings for Recovery issued by the Auditor of State. The act modified the standard for when certain fiscal officers are liable for the loss of public funds. This statute will be effective for audits that include periods covered after Sept. 13, 2022.