City of Cortland: Single Audit Reports and Findings
City of Cortland filed 8 single audits between 2016 and 2023; the most recently observed auditor is INSERO & CO. CPAS, LLP (2023), and the 2023 report lists 13 findings, including 1 material weakness. 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; City of Cortland is recorded in CORTLAND, New York under EIN 156000405, 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 |
|---|---|---|---|---|---|---|---|
| 2023 | 2023-12-31 | $2,633,364 | $750,000 | INSERO & CO. CPAS, LLP | 13 | MW | 2023-12-GSAFAC-0000378326 |
| 2022 | 2022-12-31 | $1,835,098 | $750,000 | INSERO & CO. CPAS, LLP | 11 | MW / SD | 2022-12-GSAFAC-0000376038 |
| 2021 | 2021-12-31 | $1,782,890 | $750,000 | INSERO & CO. CPAS, LLP | 24 | MW | 2021-12-GSAFAC-0000373837 |
| 2020 | 2020-12-31 | $1,085,194 | $750,000 | BONADIO & CO., LLP | 0 | SD | 2020-12-CENSUS-0000158508 |
| 2019 | 2019-12-31 | $1,483,330 | $750,000 | BONADIO & CO., LLP | 0 | SD | 2019-12-CENSUS-0000158508 |
| 2018 | 2018-12-31 | $1,586,302 | $750,000 | BONADIO & CO., LLP | 0 | — | 2018-12-CENSUS-0000158508 |
| 2017 | 2017-12-31 | $1,804,230 | $750,000 | BONADIO & CO., LLP | 0 | — | 2017-12-CENSUS-0000158508 |
| 2016 | 2016-12-31 | $1,014,746 | $750,000 | BONADIO & CO., LLP | 0 | — | 2016-12-CENSUS-0000158508 |
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 |
|---|---|---|---|
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $946,030 | Yes |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $422,373 | Yes |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $371,663 | Yes |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $297,638 | Yes |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $150,000 | Yes |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $123,253 | Yes |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $117,108 | Yes |
| 66.818 | BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS | $63,235 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $46,378 | No |
| 66.458 | CLEAN WATER STATE REVOLVING FUND | $39,381 | No |
| 97.044 | ASSISTANCE TO FIREFIGHTERS GRANT | $35,777 | No |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $8,361 | No |
| 20.600 | STATE AND COMMUNITY HIGHWAY SAFETY | $5,781 | No |
| 16.607 | BULLETPROOF VEST PARTNERSHIP PROGRAM | $5,000 | No |
| 20.616 | NATIONAL PRIORITY SAFETY PROGRAMS | $1,386 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2023-007 | L | Other | Yes |
| 2023-008 | L | Material weakness | Yes |
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 City of Cortland 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 Cortland Single Audits and Findings (NY).” https://getauditradar.com/single-audits/ny/city-of-cortland-156000405/. Data as of 2026-09-18.