Maybe not an audit, but likely a notice from Ohio I would think. 

If the W-2 is wrong I would tell the client to request a corrected one.  

Because the taxpayer moved between KY and OH?  If so, it surely sounds like your client didn't notify the employer of the move.  Best to have employer issue a W-2C.  It's too late to do anything with SIT, so, your client will owe on the new state.