COUNTY OF LEWIS, NEW YORK: Single Audit Reports and Findings
COUNTY OF LEWIS, NEW YORK filed 10 single audits between 2016 and 2025; the most recently observed auditor is EFPR GROUP, CPAS, PLLC (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; COUNTY OF LEWIS, NEW YORK is recorded in LOWVILLE, New York under EIN 156000458, 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 | 2025-12-31 | $52,952,480 | $1,588,574 | EFPR GROUP, CPAS, PLLC | 0 | — | 2025-12-GSAFAC-0000423395 |
| 2024 | 2024-12-31 | $48,571,025 | $1,457,131 | EFPR GROUP, CPAS, PLLC | 0 | — | 2024-12-GSAFAC-0000373232 |
| 2023 | 2023-12-31 | $48,286,322 | $1,448,590 | EFPR GROUP, CPAS, PLLC | 1 | — | 2023-12-GSAFAC-0000043556 |
| 2022 | 2022-12-31 | $3,322,026 | $750,000 | FustCharles LLP | 1 | SD | 2022-12-CENSUS-0000255127 |
| 2021 | 2021-12-31 | $7,668,464 | $750,000 | FustCharles LLP | 2 | SD | 2021-12-CENSUS-0000255127 |
| 2020 | 2020-12-31 | $42,197,428 | $1,265,923 | EFPR GROUP, CPAS, PLLC | 0 | — | 2020-12-CENSUS-0000199799 |
| 2019 | 2019-12-31 | $39,044,288 | $1,171,329 | EFPR GROUP, CPAS, PLLC | 0 | — | 2019-12-CENSUS-0000199799 |
| 2018 | 2018-12-31 | $40,383,211 | $1,211,496 | EFPR GROUP, CPAS, PLLC | 0 | — | 2018-12-CENSUS-0000199799 |
| 2017 | 2017-12-31 | $36,841,858 | $1,105,256 | EFPR GROUP, CPAS, PLLC | 0 | — | 2017-12-CENSUS-0000199799 |
| 2016 | 2016-12-31 | $31,766,822 | $953,005 | EFPR GROUP, CPAS, PLLC | 0 | — | 2016-12-CENSUS-0000199799 |
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 |
|---|---|---|---|
| 93.778 | GRANTS TO STATES FOR MEDICAID | $42,305,933 | Yes |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $2,062,423 | Yes |
| 21.027 | COVID-19 - CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $1,863,845 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $1,546,227 | No |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $837,323 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $811,341 | No |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $598,214 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $416,431 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $370,713 | No |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES | $265,799 | No |
| 93.563 | CHILD SUPPORT SERVICES | $247,522 | No |
| 93.967 | CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH | $246,896 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $245,664 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $191,620 | No |
| 17.259 | WIOA YOUTH ACTIVITIES | $182,542 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $171,000 | No |
| 93.659 | ADOPTION ASSISTANCE | $144,388 | No |
| 93.788 | OPIOID STR | $88,636 | No |
| 93.779 | CENTERS FOR MEDICARE AND MEDICAID SERVICES (CMS) RESEARCH, DEMONSTRATIONS AND EVALUATIONS | $55,475 | No |
| 93.596 | CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND | $55,166 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $51,571 | No |
| 93.053 | NUTRITION SERVICES INCENTIVE PROGRAM | $49,754 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $38,056 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $32,525 | No |
| 93.767 | CHILDREN'S HEALTH INSURANCE PROGRAM | $31,876 | 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.
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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 COUNTY OF LEWIS, NEW YORK 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. “COUNTY OF LEWIS, NEW YORK Single Audits and Findings (NY).” https://getauditradar.com/single-audits/ny/county-of-lewis-new-york-156000458/. Data as of 2026-09-18.