TOWN OF AYER: Single Audit Reports and Findings
TOWN OF AYER filed 6 single audits between 2017 and 2025; the most recently observed auditor is ROSELLI, CLARK & ASSOCIATES (2025), and the 2025 report lists 0 findings. Data as of 2026-09-17.
Data as of Sep 17, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; TOWN OF AYER is recorded in AYER, Massachusetts under EIN 046001078, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $2,186,095 | $750,000 | ROSELLI, CLARK & ASSOCIATES | 0 | — | 2025-06-GSAFAC-0000409931 |
| 2024 | 2024-06-30 | $1,937,434 | $750,000 | ROSELLI, CLARK & ASSOCIATES | 0 | — | 2024-06-GSAFAC-0000067874 |
| 2023 | 2023-06-30 | $1,505,273 | $750,000 | ROSELLI, CLARK & ASSOCIATES | 0 | — | 2023-06-GSAFAC-0000026440 |
| 2021 | 2021-06-30 | $1,771,522 | $750,000 | ROSELLI, CLARK & ASSOCIATES | 0 | — | 2021-06-CENSUS-0000148132 |
| 2020 | 2020-06-30 | $3,302,135 | $750,000 | GIUSTI, HINGSTON & COMPANY | 0 | — | 2020-06-CENSUS-0000148132 |
| 2017 | 2017-06-30 | $1,093,759 | $750,000 | GIUSTI, HINGSTON & COMPANY | 0 | — | 2017-06-CENSUS-0000148132 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 12.599 | CONGRESSIONALLY DIRECTED ASSISTANCE | $1,205,069 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $447,201 | No |
| 97.083 | STAFFING FOR ADEQUATE FIRE AND EMERGENCY RESPONSE (SAFER) | $285,012 | No |
| 66.468 | DRINKING WATER STATE REVOLVING FUND | $130,000 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $61,961 | No |
| 97.044 | ASSISTANCE TO FIREFIGHTERS GRANT | $47,524 | No |
| 45.310 | GRANTS TO STATES | $6,000 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $2,900 | No |
| 20.600 | STATE AND COMMUNITY HIGHWAY SAFETY | $428 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
The most recent report lists no finding.
Read next
- CPA firms that audit Massachusetts nonprofits
- Massachusetts single audit statistics
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits TOWN OF AYER now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “TOWN OF AYER Single Audits and Findings (MA).” https://getauditradar.com/single-audits/ma/town-of-ayer-046001078/. Data as of 2026-09-17.