CATTARAUGUS COUNTY: Single Audit Reports and Findings
CATTARAUGUS COUNTY filed 10 single audits between 2016 and 2025; the most recently observed auditor is DRESCHER & MALECKI LLP (2025), and the 2025 report lists 0 findings. 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; CATTARAUGUS COUNTY is recorded in LITTLE VALLEY, New York under EIN 166002555, 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 | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-12-31 | $30,426,797 | $1,000,000 | DRESCHER & MALECKI LLP | 0 | — | 2025-12-GSAFAC-0000427329 |
| 2024 | 2024-12-31 | $34,026,939 | $750,000 | DRESCHER & MALECKI LLP | 0 | — | 2024-12-GSAFAC-0000372838 |
| 2023 | 2023-12-31 | $29,672,170 | $750,000 | DRESCHER & MALECKI LLP | 0 | — | 2023-12-GSAFAC-0000044967 |
| 2022 | 2022-12-31 | $32,621,557 | $750,000 | DRESCHER & MALECKI LLP | 0 | — | 2022-12-CENSUS-0000187635 |
| 2021 | 2021-12-31 | $25,583,580 | $750,000 | DRESCHER & MALECKI LLP | 0 | — | 2021-12-CENSUS-0000187635 |
| 2020 | 2020-12-31 | $19,207,621 | $750,000 | DRESCHER & MALECKI LLP | 0 | — | 2020-12-CENSUS-0000187635 |
| 2019 | 2019-12-31 | $18,594,614 | $750,000 | DRESCHER & MALECKI LLP | 0 | — | 2019-12-CENSUS-0000187635 |
| 2018 | 2018-12-31 | $27,908,002 | $750,000 | DRESCHER & MALECKI LLP | 0 | — | 2018-12-CENSUS-0000187635 |
| 2017 | 2017-12-31 | $26,646,495 | $750,000 | DRESCHER & MALECKI LLP | 0 | — | 2017-12-CENSUS-0000187635 |
| 2016 | 2016-12-31 | $26,304,828 | $750,000 | DRESCHER & MALECKI LLP | 0 | — | 2016-12-CENSUS-0000187635 |
When is the next single audit due?
If CATTARAUGUS COUNTY is again required to have a single audit for the fiscal year ending Dec 31, 2026, the reporting package is due to the Federal Audit Clearinghouse by Sep 30, 2027 at the latest.
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 |
|---|---|---|---|
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $6,942,952 | Yes |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $4,428,863 | No |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $3,348,537 | No |
| 93.778 | GRANTS TO STATES FOR MEDICAID | $3,050,392 | Yes |
| 93.658 | FOSTER CARE TITLE IV-E | $1,850,349 | Yes |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $1,658,779 | No |
| 93.659 | ADOPTION ASSISTANCE | $1,269,269 | Yes |
| 93.563 | CHILD SUPPORT SERVICES | $1,059,985 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $1,048,234 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $1,027,222 | No |
| 20.933 | NATIONAL INFRASTRUCTURE INVESTMENTS | $739,162 | Yes |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $628,601 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $463,470 | No |
| 14.912 | LEAD HAZARD CONTROL CAPACITY BUILDING | $449,748 | Yes |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $288,208 | No |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES | $233,039 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $203,778 | No |
| 17.259 | WIOA YOUTH ACTIVITIES | $198,334 | No |
| 17.258 | WIOA ADULT PROGRAM | $189,773 | No |
| 17.278 | WIOA DISLOCATED WORKER FORMULA GRANTS | $180,484 | No |
| 94.002 | AMERICORPS SENIORS RETIRED AND SENIOR VOLUNTEER PROGRAM (RSVP) 94.002 | $142,622 | No |
| 84.181 | SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES | $113,610 | No |
| 93.967 | CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH | $113,378 | No |
| 93.090 | GAURDIANSHIP ASSISTANCE | $93,831 | No |
| 93.603 | ADOPTION AND LEGAL GUARDIANSHIP INCENTIVE PAYMENTS PROGRAM | $75,893 | 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.
The most recent report lists no finding.
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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 CATTARAUGUS COUNTY 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. “Cattaraugus County, New York Single Audits 2016–2025.” https://getauditradar.com/single-audits/ny/cattaraugus-county-166002555/. Data as of 2026-11-06.