It’s a case-by-case basis, but if you’re just saying ‘I’m afraid of the virus,’ that would not be sufficient," Ohio Department of Job and Family Services Director Kimberly Hall told reporters in early May.

Cincinnati.com has the report - https://www.cincinnati.com/story/news/2020/05/05/coronavirus-ohio-state-asks-employers-report-employees-who-dont-return-work/3083557001/

A search of the ODJFS Fraud Center website notes that this policy is currently under review.  We will post updates when available.