The Ohio Auditor of State s office is one of the largest accounting offices in the United States with approximately 900 employees, including 700 auditors. The office is responsible for auditing all public offices in Ohio including cities, villages, schools, universities, counties and townships. It also audits state agencies, boards and commissions. The office strives to ensure that public funds are spent appropriately, lawfully and in accordance with state and local law. The office is made up of three major divisions, including audit, legal and administration. Its legal division is primarily responsible for providing legal advice to field auditors. It helps determine whether or not an entity being audited is complying with all applicable laws. Each assistant counsel is assigned to handle legal matters for specific regional offices. The Ohio Auditor of State s office maintains a location in Cincinnati.