COUNTY OF NIAGARA: Single Audit Reports and Findings
COUNTY OF NIAGARA 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 2026-09-18.
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 NIAGARA is recorded in LOCKPORT, New York under EIN 166002564, 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 | $74,770,031 | $2,243,101 | DRESCHER & MALECKI, LLP | 0 | — | 2025-12-GSAFAC-0000424093 |
| 2024 | 2024-12-31 | $81,120,822 | $2,433,625 | DRESCHER & MALECKI, LLP | 0 | — | 2024-12-GSAFAC-0000375379 |
| 2023 | 2023-12-31 | $73,520,074 | $2,205,602 | DRESCHER & MALECKI, LLP | 0 | — | 2023-12-GSAFAC-0000045057 |
| 2022 | 2022-12-31 | $63,664,166 | $1,909,925 | DRESCHER & MALECKI, LLP | 0 | — | 2022-12-CENSUS-0000158385 |
| 2021 | 2021-12-31 | $57,647,990 | $1,729,440 | DRESCHER & MALECKI, LLP | 1 | — | 2021-12-CENSUS-0000158385 |
| 2020 | 2020-12-31 | $64,289,084 | $1,928,673 | DRESCHER & MALECKI, LLP | 0 | — | 2020-12-CENSUS-0000158385 |
| 2019 | 2019-12-31 | $50,851,973 | $1,525,559 | DRESCHER & MALECKI, LLP | 0 | — | 2019-12-CENSUS-0000158385 |
| 2018 | 2018-12-31 | $52,733,105 | $1,581,993 | DRESCHER & MALECKI, LLP | 0 | — | 2018-12-CENSUS-0000158385 |
| 2017 | 2017-12-31 | $52,105,148 | $1,584,647 | DRESCHER & MALECKI, LLP | 0 | — | 2017-12-CENSUS-0000158385 |
| 2016 | 2016-12-31 | $56,022,325 | $1,680,670 | DRESCHER & MALECKI, LLP | 0 | — | 2016-12-CENSUS-0000158385 |
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 |
|---|---|---|---|
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $12,655,979 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $8,314,578 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $6,447,373 | Yes |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $5,671,498 | Yes |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $3,403,151 | No |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $3,254,282 | No |
| 93.778 | GRANTS TO STATES FOR MEDICAID | $2,936,961 | Yes |
| 93.659 | ADOPTION ASSISTANCE | $2,623,032 | Yes |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $2,094,057 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $1,979,055 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $1,867,477 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $1,849,235 | No |
| 93.563 | CHILD SUPPORT SERVICES | $1,258,675 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $1,012,121 | No |
| 14.905 | LEAD HAZARD REDUCTION DEMONSTRATION GRANT PROGRAM | $959,820 | Yes |
| 93.696 | CERTIFIED COMMUNITY BEHAVIORAL HEALTH CLINIC EXPANSION GRANTS | $888,355 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $884,031 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $814,788 | No |
| 93.778 | GRANTS TO STATES FOR MEDICAID | $774,413 | Yes |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $742,861 | No |
| 93.778 | GRANTS TO STATES FOR MEDICAID | $656,590 | Yes |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $611,561 | No |
| 17.259 | WIOA YOUTH ACTIVITIES | $574,364 | No |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES | $573,849 | Yes |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $568,697 | 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 NIAGARA 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 NIAGARA Single Audits and Findings (NY).” https://getauditradar.com/single-audits/ny/county-of-niagara-166002564/. Data as of 2026-09-18.