March 11, 2026
By Rachel Scofield
As the Pickerington Local School District prepares to place an income tax issue before voters in May, district leadership is addressing questions about a report from the State Auditor and what its findings mean for the proposed ballot measure.
Superintendent Dr. Charles Smialek said the district voluntarily commissioned the State Auditor to review Pickerington Schools’ finances.
“The district voluntarily commissioned the audit to gain an independent, data-driven review of operational efficiency and to identify potential areas for improvement,” Smialek said. “A performance audit does not evaluate intent or stewardship. It identifies efficiency opportunities based on comparisons to peer districts.”
The audit recommended structural changes that would equate to a theoretical average annual savings of $5.7 million if all recommendations were implemented. However, the audit also noted that the measures would not resolve the district’s long-term financial challenges.
Staffing Recommendations and Peer Comparisons
Much of the public discussion surrounding the audit has focused on its recommendation that the district could reduce 32 positions to align with staffing levels in peer districts. By eliminating 10.5 building administrator positions (such as vice principals and/or deans of students), the audit estimated that the district would save $1,114,000 annually.
However, Smialek said the same report — using the same comparison methodology — also identifies several areas where Pickerington falls below those peer averages.
According to the audit’s benchmarks, the district is below peer averages in:
• Central Office Administrators (2.39 positions)
• Central Office Support Staff (5.57 positions)
• Building Office Support Staff (21.88 positions)
• Classroom Support Staff (66.40 positions)
• Extra-Curricular Staff (1.33 positions)
• Principals (2.32 positions)
• Remedial Specialists (15.6 positions)
In total, the report calculates that the district is 115.49 positions below peer averages across these categories.
When compared with the 32 positions auditors identified for potential reduction, the report reflects a net staffing difference of approximately 83 positions when all benchmark categories are considered.
The report does not assign salary levels to the categories where the district falls below peer averages, meaning any estimate of additional costs or offsetting savings would be speculative, Smialek said.
Why Not Implement Every Recommendation?
Additionally, the audit relied strictly on numerical comparisons and did not research the context for the district’s decisions.
“Some recommendations are constrained by collective bargaining agreements, legal requirements, instructional priorities, or potential impacts on student services,” Smialek said. “Each recommendation was reviewed for feasibility and sustainability.”
Despite those limitations, the district has already implemented a few of the recommendations, such as reducing the number of projected teaching positions.
“The audit has been reviewed carefully and will be used as one of several tools to guide continuous improvement efforts,” Smialek said.
Financial Pressures Continue
Pickerington Schools has been spending more than it collects since fiscal year 2022, and the district will exhaust its reserved funds in July 2028 if there is not either an increase in funding or a decrease in spending.
Pickerington Schools has carefully managed expenses over the years but has been operating with a projected deficit since fiscal year 2022 as rising costs, enrollment growth, and changes in state funding have outpaced district revenue. The district has not received new operating revenue through a levy since 2011, even as enrollment has grown by 17 percent during that time.
This reflects the “long-term efforts to manage expenses and operate within available resources,” Smialek said. “We have stretched class sizes beyond our comparable peers and continue to allocate fewer resources to administrative staff than local and state averages.”
However, school districts continue to face increasing costs related to inflation, staffing, transportation, and state and federal mandates. In the years since the last levy, district enrollment has increased 17 percent.
The Board of Education voted to place an income tax increase to 1.25 percent on the May 5 primary ballot. If approved, the increase would bring the total school district income tax to 2.25 percent.
“The audit provides operational context, while the proposed income tax increase addresses the district’s need for stable, ongoing revenue to maintain programs and services. They serve different purposes,” Smialek said.
Per the Ohio Department of Education report card, the district falls below the state average operating cost of $12,759 per pupil. In Pickerington, the number is $10,032 which also places it last among peer districts.
