OASBO/OSBA/BASA Winter Finance Workshop 2021-2022

Recorded On: 12/10/2021

Date: 12/10/2021

Location: Online

Fee: $120

An annual update of timely topics from the Ohio Department of Education, the Ohio Auditor of State, Ohio Education Policy Institute, School Funding Workgroup & Fair School Funding Plan, and the education associations.


8:30 a.m.
Ohio Education Policy Institute

Dr. Howard Fleeter
9:30 a.m.

9:45 a.m.
AOS Update

Robert Hinkle, Chief Deputy Auditor and Marnie Fredrickson, Assistant Chief Deputy Auditor, Ohio Auditor of State Office
10:15 a.m.

10:30 a.m.
Fair School Funding Plan 2.0
Tom Hosler, Superintendent, Perrysburg Exempted Village School District
Ryan Pendleton, CFO/Treasurer, Akron Public Schools
Maria Rellinger, Treasurer/CFO, Apollo Career Technical Center

11:00 a.m.

11:15 a.m.
Economic Development Tools
Rob McCarthy, Bricker & Eckler

12:00 p.m.
Lunch Break

1:00 p.m.
ODE Update and Q&A
Aaron Rausch, Ohio Department of Education

2:00 p.m.

2:15 p.m.
Lobbyists Legislative Update
Katie Johnson, OASBO
Will Schwartz, and Nicole Piscitani, OSBA

3:00 p.m.

Dr. Howard Fleeter

Ohio Education Policy Institute

Dr. Howard B. Fleeter received his Ph.D in Economics from the University of California, Berkeley in 1990.  He was a faculty member in the School of Public Policy and Management at Ohio State University from 1989-1999, where he taught courses in Public Sector Economics, Public Finance, and State and Local Government Finance.  He was a four-time recipient of the School’s “Faculty of the Year” award for excellence in teaching.  Dr. Fleeter was also a faculty member in the School of Education at the University of Massachusetts Amherst from 1999-2001, where he taught courses in the Economics of Education and School Finance. In 2002 he joined with Richard Levin and Bill Driscoll to form the state and local government finance and tax policy consulting firm Levin, Driscoll & Fleeter.  After the retirements of Mr. Levin and Mr. Driscoll, the firm is now known as Howard Fleeter & Associates

Dr. Fleeter's research has focused on issues of education finance, education policy, and state and local tax policy and he is the author of numerous policy studies and academic journal articles on these topics.  Since his 1992 report, "Equity, Adequacy and Reliability in Ohio Education Finance" for Governor Voinovich's Education Management Council he has been one of the state’s leading experts on Education Finance.  He has worked extensively with Ohio education policy-makers to improve the state's school funding system for more than 25 years.  He currently serves as a research consultant on education finance and policy issues for the Ohio Education Policy Institute. 

Bob Hinkle

Deputy Auditor, Ohio Auditor of State Office

Bob Hinkle is the Chief Deputy Auditor for Auditor of State Keith Faber. Bob was originally appointed on March 1, 2006. This appointment continues a career with the AOS that started in 1984. His knowledge and understanding of the office was developed during a career path beginning with staff auditor followed by a progression though every level of management. Each step prepared him for his eventual appointment to Chief Deputy Auditor which he has served through four administrations. Bob has been recognized for his commitment to the people of the state of Ohio by the Ohio GFOA in receiving the Hugh Dorrian Lifetime Achievement Award as well as the Central Ohio AGA, receiving the Excellence in Government Leadership Award. In his more than 36 years of service with the AOS, he has worked with every type of local government.

Bob is a Certified Public Accountant and Certified Government Financial Manager. He is a member of the AICPA, OSCPA, AGA and GFOA. A graduate of Mount Vernon Nazarene University, he is married to Kelly and they have three adult children, Lincey 30, Garrison 29, and Alexis 22.

Marnie Fredrickson

Assistant Chief Deputy Auditor, Ohio Auditor of State Office

Marnie is the Assistant Chief Deputy Auditor for the Auditor of State’s Office, where she has proudly served the Office for more than 24 years and brings more than 17 years of large project management leadership experience.  In her role at the AOS, Marnie oversees the Center for Audit Excellence, Local Government Services, Medicaid Contract Audits, and the Data & Information Technology Audit groups and assists in researching, consulting, interpreting, and implementing professional standards across the office.  Marnie’s specialties include project management and implementation and interpretation of professional standards.  Most recently, Marnie has directed special projects developing strategies for integrating data and analytics into various phases of the audit process and for audit implementation of federal COVID-19 funding through the Coronavirus Aid, Relief, and Economic Security (CARES) Act, American Rescue Plan Act (ARPA), and other associated Congressional Acts.  In a similar role, Marnie led the Auditor of State’s implementation of the American Recovery and Reinvestment Act of 2009.

Marnie has Bachelors of Arts Degrees in Accounting and Business Administration, with a concentration in Management, from Mount Vernon Nazarene University.  She serves on the AICPA’s Single Audit Roundtable and the National Association of State Auditors, Comptrollers, and Treasurer’s (NASACT) Single Audit Committee –two forums of key single audit stakeholders such as the AICPA, GAO, OMB, Federal Inspector Generals, and State Auditors, Comptrollers, and Treasurers.  Marnie is also a member of the Association of Government Accountants (AGA) and Ohio Government Finance Officers Association (GFOA), where she previously served on the Education Committee.

Thomas Hosler

Superintendent, Perrysburg EVSD

Thomas L. Hosler has been a school superintendent for over 20 years, serving as Superintendent of Perrysburg School District for 13 years. Since his start at Perrysburg Schools, he has led the growing district through the passage of four operating levies, two permanent improvement levies, and a bond issue to construct an intermediate school, which opened in Fall 2017.

In 2016, Mr. Hosler helped found the Coalition of Advocates for Pre-K through 16 Education of Northwest Ohio (CAPE-NWO) with a mission to provide a collective voice focused on positive direction, promoting quality education for all students in Northwest Ohio. He serves as a member of the Buckeye Association of School Administrators Executive Committee and is also the Chair for the Alliance for High Quality Education, representing more than 60 high-performing districts in Ohio.

In 2018, Mr. Hosler was awarded the Ohio Superintendent Outstanding Performance Award by the Martha Holden Jennings Foundation, securing with it a $10,000 grant for the Perrysburg School District. He was also awarded the Exemplary Leadership Award by the Buckeye Association of School Administrators in 2016 and in 2020.

Prior to his appointment in Perrysburg, he served as the superintendent of Huron Schools in New Boston, Michigan for over seven years. Prior to working as a school superintendent, Mr. Hosler served as a high school principal at Addison High School in Michigan, and Associate Principal at St. John’s Jesuit High School

He earned his Bachelor of Education and Master of Education/Educational Administration from The University of Toledo, and his Education Specialist Degree from Wayne State University in Detroit. He is a former marathon runner and now avid cyclist. Mr. Hosler and his wife, Robin, have been married for over 28 years and they have four children.

Ryan Pendleton

CFO, Akron Public Schools

Ryan Pendleton is the Treasurer/CFO of Akron Public Schools where he oversees a budget of more than $500 million in public funds.  Ryan is dedicated to serving the community, in particular the students of Akron Public Schools.  He is very active in state and federal issues concerning education and the potential impact on the students of Ohio.  Ryan is a Leadership Akron Class 32 graduate and serves as the Legislative Chair and Northeast Region Director for OASBO (Ohio Association of School Business Officials).  Prior to working at Akron Public Schools, Ryan was the Treasurer/CFO of Barberton City Schools for nine years and worked previously as a financial advisor. 

Maria Rellinger

Treasurer/CFO, Apollo Career Technical Center

The Apollo Career Center Board of Education announced the appointment of Maria Rellinger as Treasurer/CFO of the Apollo district August 2017. Rellinger has served as the Treasurer/CFO of Paulding Exempted Village Schools since 2009.

Prior to her tenure with the Paulding district, Rellinger was the treasurer for Continental Local School District, and also served as an auditor for the Auditor of State of Ohio. Her professional affiliations are extensive including Ohio Association of School Business Officials, Board of Directors; Southwestern Ohio Educational Purchasing Council, Board of Directors; and Superior Credit Union Board of Directors.

She obtained a Bachelor of Science degree in Business Administration from Ohio Northern University, and an MBA from the University of Findlay.

Rellinger was raised in Delphos, Ohio and currently resides in Kalida, Ohio with her husband Bruce and two children.  

Rob McCarthy

Partner, Bricker & Eckler, LLP

Rob McCarthy is a public finance attorney. He serves as bond counsel, issuer's counsel and underwriter's counsel on general obligation and structured revenue financings. Rob also works with public and private clients to establish and manage economic development incentives and special purpose districts, including joint economic development districts and new community authorities. In addition, Rob provides general counsel representation on public law matters, drawing upon his prior experience as a law clerk to Justice Yvette McGee Brown on the Supreme Court of Ohio and as an assistant attorney general and legal advisor to Ohio Attorney General Richard Cordray.

Rob is a member of Bricker & Eckler’s Recruiting Committee and is a recent graduate of the firm’s leadership development program.

Aaron Rausch

Director, Office of Budget and School Funding, Ohio Department of Education

Aaron Rausch is the Director of Budget and School Funding at the Ohio Department of Education (ODE), where he manages an agency budget of more than $13 billion and administers the state’s school funding program. In 2019, Aaron received the Dick Maxwell School Finance Award from the Buckeye Association of School Administrators. Prior to joining ODE in 2014, Aaron worked for the Ohio Office of Budget and Management as a budget analyst in the education section. Aaron started his career in state government as a performance auditor, focusing on school district performance audits at the Ohio Auditor of State's Office. 

Katie Johnson, Esq.

Deputy Executive Director, OASBO

Katie Johnson is the Deputy Executive Director of Ohio Association of School Business Officials (OASBO). As Deputy Executive Director, Katie serves as the advocacy lead for the association and as in-house legal counsel, keeping staff and members abreast of legal and regulatory compliance issues in school business. In addition, she develops curriculum to support OASBO’s strategic plan and the Ohio school business profession.

Prior to joining OASBO, Katie represented school districts as a public finance attorney, focusing her practice on serving as bond counsel and underwriter's counsel in debt and lease financings and as general counsel for Ohio political subdivisions. Specifically, Katie worked with school districts on bond issues, note issues, leases, tax levies, public records and other matters of concern to school business officials.

Katie also serves on boards and committees focused on public finance, including serving as a member on the Finance and Appropriations Committee for Columbus City School District, as Treasurer of the Confluence Community Authority, and as President of the Ohio Chapter of Women in Public Finance. 

Will Schwartz

Deputy Director of Legislative Services, Ohio School Boards Association

Will Schwartz serves as deputy director of legislative services for the Ohio School Boards Association (OSBA) where he advocates on behalf of Ohio's public school district boards of education at the state and federal level. Prior to joining OSBA, Will spent eight years drafting legislation and conducting education research on behalf of representatives and senators of the Ohio General Assembly.

Nicole Piscitani

Lobbyist, Ohio School Boards Association

Nicole Piscitani is the lobbyist at the Ohio School Boards Association (OSBA). Prior to her role at OSBA Nicole spent 5 years working in Washington, D.C. as a government relations coordinator for the Options Clearing Corporation and 6 years working as a government relations manager for the Columbus Chamber of Commerce. Nicole started her career as a Legislative Service Commission fellow after graduating from the University of Toledo with a Bachelor of Arts in political science and communication.

Kevin Miller

Director of Governmental Relations, BASA

Dr. Kevin Miller was a public educator for 36 years. He was an English teacher and principal at Wayne Trace Jr./Sr. High School before becoming Superintendent of Hicksville Village Schools in Defiance County. While at Hicksville, Dr. Miller worked with the community on the design and construction of a new Pre-K through 12 school building. During his tenure there, Hicksville Schools were rated “Excellent with Distinction” by the Ohio Department of Education and received national recognition from the Southern Regional Education board as a “High Schools That Work” Pacesetter School.   

Dr. Miller served as superintendent of Ottawa Hills Schools from 2010 to 2019. Ottawa Hills Schools are considered among the very best in Ohio and the nation. In 2015, Ottawa Hills became the first district in Ohio to earn all A’s on its district and building Local Report Cards issued by the Ohio Department of Education. The district repeated that feat in 2016, ’17, ’18, and ‘19—the only school district in Ohio to do so. Ottawa Hills has received statewide and national recognition by Forbes, US News and World Report, Newsweek, the Washington Post, and the Cleveland Plain Dealer.

On August 1, 2019, Dr. Miller became the Director of Governmental Relations for the Buckeye Association of School Administrators (BASA). In that position, he lobbies on behalf of public school districts across Ohio and serves as a liaison between the Statehouse and Ohio’s superintendents.   

Dr. Miller lives in New Albany with his wife, Carla, and their four sons: Yale, Collin, Breckin, and Sterling.     


Ohio Education Policy Institute
12/10/2021 at 8:30 AM (EST)   |  60 minutes
12/10/2021 at 8:30 AM (EST)   |  60 minutes Meeting ID: 834 0783 0629 Passcode: 343200
AOS Update
12/10/2021 at 9:45 AM (EST)   |  30 minutes
12/10/2021 at 9:45 AM (EST)   |  30 minutes Meeting ID: 896 7172 4913 Passcode: 452326
Fair School Funding Plan 2.0
12/10/2021 at 10:30 AM (EST)   |  30 minutes
12/10/2021 at 10:30 AM (EST)   |  30 minutes Meeting ID: 854 5776 9329 Passcode: 569558
Economic Development Tools
12/10/2021 at 11:15 AM (EST)   |  45 minutes
12/10/2021 at 11:15 AM (EST)   |  45 minutes Meeting ID: 825 9460 5148 Passcode: 907634
ODE Update and Q&A
12/10/2021 at 1:00 PM (EST)   |  60 minutes
12/10/2021 at 1:00 PM (EST)   |  60 minutes Meeting ID: 843 7476 6898 Passcode: 260694
Lobbyists Legislative Update
12/10/2021 at 2:15 PM (EST)   |  45 minutes
12/10/2021 at 2:15 PM (EST)   |  45 minutes Meeting ID: 857 0936 7357 Passcode: 051047
Course Survey
5 Questions
Contact Hours
Live Viewing: 5.00 Contact Hours credits and no certificate available
Live Viewing: 5.00 Contact Hours credits and no certificate available