2025 Performance Audit

Independent insights to strengthen how we serve students and taxpayers

Milford Schools partnered with the Ohio Auditor of State for a comprehensive performance audit. The report offers data‑driven findings and recommendations across finance, operations, and student services. Below you’ll find the full report, our response, and ongoing progress.

2025 Performance Audit

Overall Snapshot

  • After the 1% Earned Income Tax levy failed in November 2024, Milford Schools requested a full performance audit from the Ohio Auditor of State.

  • The audit provided an independent, data-driven review of district operations.

  • Its purpose was to highlight strengths, improve efficiency, reduce costs, and ensure long-term financial stability.

  • Findings were benchmarked against similar, financially stable peer districts using state data.

Data Used

  • The audit began in March 2025, using data from the November 2024 and May 2025 Five-Year Forecasts.

  • Comparisons and recommendations were based on prior forecasts and peer district analyses.

  • The September 2025 Forecast now projects a $6 million deficit by FY 2029 — an improvement from the $12 million deficit projected in May 2025.

Five Year Forecast
Five Year Forecast Video

Five Areas of Focus

These are the core areas reviewed in the Performance Audit. Each will be discussed at Board meetings with follow‑up materials posted here.

Human Resources

Key findings

  • Staffing and pay generally in line with peers.

  • Recommended reduction of positions above peer average (approx. $1.75M).

Actions taken

  • Reductions through attrition at the end of 24–25.

  • Real‑time savings calculation underway.

Insurance & Benefits

Key findings

  • PPO plan costs above regional average based on SERB data.

  • High Deductible Health Plan (HDHP) offering is competitive with peers.

Actions taken

  • Ongoing transition and education toward HDHP.

  • PPO participation ~10% and trending down.

Transportation

Key findings

  • Use rider data to optimize routes and contract decisions.

Actions taken

  • Aligned to state minimums; HS busing reduced.

  • Further route optimization in progress.

    • Real‑time savings calculation underway.

Facilities

Key findings

  • No recommendation issued.

  • Staffing below peer averages.

Actions taken

  • Continued monitoring of utilization and maintenance planning.

Extracurriculars (Athletics & Activities)

Key findings

  • District subsidy ~17.8% above peers.

Actions taken

  • Doubled pay‑to‑play fees to offset costs.

  • Ongoing review of subsidy alignment.

Recommendations

Audit Recommendations

Positive Takeaways

  • Several areas showed no need for reductions or adjustments.

  • Salaries, wages, and employee benefits are consistent or below peer averages.

  • The High Deductible Health Plan (HSA) is cost‑effective and competitive.

  • Some recommendations were implemented before the audit’s release; additional measures are under review.

Peer Districts Used for Comparison

Local Peers

Forest Hills 

Goshen

Indian Hill

Loveland

Mariemont

Sycamore

West Clermont

Primary Peers

Beavercreek City

Forest Hills Local

Oaks Hills

Jackson Local

Springboro Community