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The auditor of state shall be elected quadrennially and shall hold his office for a term of four years. The term of office of the auditor of state shall commence on the second Monday of January next after his election.
Every corporation organized under the laws of this state to manufacture and supply artificial gas for light, heat, or power purposes and every corporation organized under the laws of this state to manufacture and supply electricity for light, heat, or power purposes, subject to statutory provisions relating to the
A finding for recovery is issued by the Auditor of State when public property has been misspent or misappropriated. The Ohio Auditor of State maintains a database of parties who are prohibited from receiving public contracts due to previous findings of misuse of state resources.
The Auditor of States office conducts audits of cities, villages, schools, universities, counties, fire districts, townships, cemeteries, libraries, state and county agencies, and commissions. The chief deputy auditor manages the entire Audit Division, which encompasses a staff of more than 600 auditors.
The Hinkle System is an application developed by the Auditor of States office to facilitate filing of certain financial statement, debt, and demographic data to the AOS, satisfying the filing requirements of the ORC and OAC.
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Pursuant to Ohio Revised Code 117.103(B)(1), a public office shall provide information about the Ohio fraud-reporting system and the means of reporting fraud to each new employee upon employment with the public office. Each new employee has thirty days after beginning employment to confirm receipt of this information.

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