Board of Cooperative Educational Services: Single Audit Reports and Findings
Board of Cooperative Educational Services filed 10 single audits between 2016 and 2025; the most recently observed auditor is CUSACK & COMPANY CPAS, LLC (2025), and the 2025 report lists 0 findings. Data as of 2026-09-18.
Data as of Sep 18, 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; Board of Cooperative Educational Services is recorded in ALBANY, New York under EIN 146009582, 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 | $3,582,962 | $750,000 | CUSACK & COMPANY CPAS, LLC | 0 | — | 2025-06-GSAFAC-0000387679 |
| 2024 | 2024-06-30 | $3,918,978 | $750,000 | CUSACK & COMPANY CPAS, LLC | 0 | — | 2024-06-GSAFAC-0000063889 |
| 2023 | 2023-06-30 | $3,739,888 | $750,000 | CUSACK & COMPANY CPAS, LLC | 0 | — | 2023-06-GSAFAC-0000004711 |
| 2022 | 2022-06-30 | $3,766,973 | $750,000 | CUSACK & COMPANY CPAS, LLC | 0 | — | 2022-06-CENSUS-0000160179 |
| 2021 | 2021-06-30 | $3,492,047 | $750,000 | CUSACK & COMPANY CPAS, LLC | 0 | — | 2021-06-CENSUS-0000160179 |
| 2020 | 2020-06-30 | $2,768,625 | $750,000 | CUSACK & COMPANY CPAS, LLC | 0 | — | 2020-06-CENSUS-0000160179 |
| 2019 | 2019-06-30 | $5,722,646 | $750,000 | CUSACK & COMPANY CPAS, LLC | 0 | — | 2019-06-CENSUS-0000160179 |
| 2018 | 2018-06-30 | $5,508,473 | $750,000 | CUSACK & COMPANY CPAS, LLC | 0 | — | 2018-06-CENSUS-0000160179 |
| 2017 | 2017-06-30 | $5,210,355 | $750,000 | CUSACK & COMPANY CPAS, LLC | 0 | — | 2017-06-CENSUS-0000160179 |
| 2016 | 2016-06-30 | $6,905,817 | $750,000 | CUSACK & COMPANY CPAS, LLC | 0 | — | 2016-06-CENSUS-0000160179 |
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 |
|---|---|---|---|
| 84.268 | FEDERAL DIRECT STUDENT LOANS | $1,156,941 | Yes |
| 84.063 | FEDERAL PELL GRANT PROGRAM | $942,936 | Yes |
| 84.002 | ADULT EDUCATION - BASIC GRANTS TO STATES | $663,046 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $341,268 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $307,761 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $139,302 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $31,708 | 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 New York nonprofits
- New York single audit statistics
- New York nonprofit audit requirements
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 Board of Cooperative Educational Services 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. “Board of Cooperative Educational Service Single Audits.” https://getauditradar.com/single-audits/ny/board-of-cooperative-educational-services-146009582/. Data as of 2026-09-18.