CITY OF PATERSON: Single Audit Reports and Findings
CITY OF PATERSON's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2023, accepted June 25, 2026; the auditor observed on that filing is Wielkotz & Company LLC. It reported 8 findings, including a material weakness, with an adverse opinion on the financial statements. 8 filings from 2016 to 2023 are on record. Data as of 2026-11-06.
Data as of Nov 6, 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; CITY OF PATERSON is recorded in PATERSON, New Jersey under EIN 226002200, and the Clearinghouse records it as a local government. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2023 | 2023-12-31 | $21,114,679 | $750,000 | Wielkotz & Company LLC | Adverse / Not on a GAAP basis | 8 | MW | 2023-12-GSAFAC-0000421733 |
| 2022 | 2022-12-31 | $22,558,122 | $750,000 | Wielkotz & Company LLC | Adverse / Not on a GAAP basis | 6 | MW | 2022-12-GSAFAC-0000372373 |
| 2021 | 2021-12-31 | $18,775,833 | $750,000 | Wielkotz & Company LLC | Adverse / Not on a GAAP basis | 0 | MW | 2021-12-GSAFAC-0000028204 |
| 2020 | 2020-06-30 | $12,000,484 | $750,000 | Wielkotz & Company LLC | Not on a GAAP basis | 2 | MW | 2020-06-CENSUS-0000156926 |
| 2019 | 2019-06-30 | $13,002,200 | $750,000 | Wielkotz & Company LLC | Adverse / Not on a GAAP basis | 0 | — | 2019-06-CENSUS-0000156926 |
| 2018 | 2018-06-30 | $17,593,010 | $750,000 | Donohue, Gironda, Doria & Tomkins, LLC | Not on a GAAP basis | 1 | MW | 2018-06-CENSUS-0000156926 |
| 2017 | 2017-06-30 | $20,641,321 | $750,000 | Donohue, Gironda, Doria & Tomkins, LLC | Not on a GAAP basis | 0 | — | 2017-06-CENSUS-0000156926 |
| 2016 | 2016-06-30 | $24,687,661 | $750,000 | Donohue, Gironda, Doria & Tomkins, LLC | Not on a GAAP basis | 3 | — | 2016-06-CENSUS-0000156926 |
When is the next single audit due?
If CITY OF PATERSON is again required to have a single audit for the fiscal year ending Dec 31, 2024, the reporting package is due to the Federal Audit Clearinghouse by Sep 30, 2025 at the latest.
No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 93.914 | HIV EMERGENCY RELIEF PROJECT GRANTS | $3,593,756 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $3,418,115 | Yes |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $2,919,721 | No |
| 14.241 | HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS | $1,478,444 | Yes |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $1,290,341 | No |
| 16.710 | PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS | $1,283,400 | No |
| 14.905 | LEAD HAZARD REDUCTION DEMONSTRATION GRANT PROGRAM | $1,173,199 | Yes |
| 93.137 | COMMUNITY PROGRAMS TO IMPROVE MINORITY HEALTH | $1,095,506 | Yes |
| 15.954 | NATIONAL PARK SERVICE CONSERVATION, PROTECTION, OUTREACH, AND EDUCATION | $1,005,811 | Yes |
| 93.917 | HIV CARE FORMULA GRANTS | $827,624 | Yes |
| 93.994 | MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES | $555,399 | No |
| 14.231 | EMERGENCY SOLUTIONS GRANT PROGRAM | $449,365 | Yes |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $394,682 | No |
| 16.838 | COMPREHENSIVE OPIOID, STIMULANT, AND SUBSTANCE USE PROGRAM | $327,511 | No |
| 93.116 | PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS | $292,880 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $257,452 | No |
| 66.458 | CLEAN WATER STATE REVOLVING FUND | $199,147 | No |
| 16.738 | EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM | $161,884 | No |
| 16.582 | CRIME VICTIM ASSISTANCE/DISCRETIONARY GRANTS | $133,522 | No |
| 16.838 | COMPREHENSIVE OPIOID, STIMULANT, AND SUBSTANCE USE PROGRAM | $113,260 | No |
| 16.034 | CORONAVIRUS EMERGENCY SUPPLEMENTAL FUNDING PROGRAM | $70,451 | No |
| 97.025 | NATIONAL URBAN SEARCH AND RESCUE (US&R) RESPONSE SYSTEM | $31,176 | No |
| 10.935 | URBAN AGRICULTURE AND INNOVATIVE PRODUCTION GRANTS PROGRAM (UAIP) | $22,000 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $10,924 | No |
| 10.576 | SENIOR FARMERS MARKET NUTRITION PROGRAM | $9,109 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2023-006 | Allowable costs / cost principles (B); Reporting (L) | Material weakness / Questioned costs | Yes |
| 2023-007 | Allowable costs / cost principles (B); Reporting (L) | Material weakness / Questioned costs | Yes |
| 2023-008 | Allowable costs / cost principles (B); Reporting (L) | Material weakness / Questioned costs | No |
| 2023-009 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Material weakness / Questioned costs | Yes |
| 2023-010 | Allowable costs / cost principles (B); Reporting (L) | Material weakness / Questioned costs | Yes |
| 2023-011 | Reporting (L) | Material weakness / Questioned costs | Yes |
| 2023-012 | Activities allowed or unallowed (A); Allowable costs / cost principles (B); Reporting (L) | Material weakness / Questioned costs | No |
| 2023-013 | Activities allowed or unallowed (A); Allowable costs / cost principles (B); Reporting (L) | Material weakness / Questioned costs | No |
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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 CITY OF PATERSON 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. “City of Paterson, New Jersey Single Audit FY2023.” https://getauditradar.com/single-audits/nj/city-of-paterson-226002200/. Data as of 2026-11-06.