FRIENDSHIP CENTRAL SCHOOL DISTRICT: Single Audit Reports and Findings
FRIENDSHIP CENTRAL SCHOOL DISTRICT filed 3 single audits between 2022 and 2024; the most recently observed auditor is BUFFAMANTE WHIPPLE BUTTAFARO, P.C. (2024), and the 2024 report lists 16 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; FRIENDSHIP CENTRAL SCHOOL DISTRICT is recorded in FRIENDSHIP, New York under EIN 166001750, 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 |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-06-30 | $1,474,257 | $750,000 | BUFFAMANTE WHIPPLE BUTTAFARO, P.C. | 16 | MW | 2024-06-GSAFAC-0000054320 |
| 2023 | 2023-06-30 | $1,710,059 | $750,000 | BUFFAMANTE WHIPPLE BUTTAFARO, P.C. | 15 | MW | 2023-06-GSAFAC-0000004736 |
| 2022 | 2022-06-30 | $1,037,995 | $750,000 | BUFFAMANTE WHIPPLE BUTTAFARO, P.C. | 15 | MW | 2022-06-CENSUS-0000160189 |
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 |
|---|---|---|---|
| 84.425 | COVID-19 ARP ESSER 3 | $482,048 | Yes |
| 84.425 | COVID-19 ARP SLR Learning Loss | $248,708 | Yes |
| 84.010 | Title I, Part A | $187,127 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $135,995 | No |
| 84.173 | IDEA Part B, Section 619 | $103,190 | No |
| 84.425 | COVID-19 ARP SLR Comprehensive After School | $86,279 | Yes |
| 10.553 | National School Breakfast Program | $85,312 | No |
| 84.425 | COVID-19 ARP SLR Summer Enrichment | $54,767 | Yes |
| 84.424 | Title IV | $14,902 | No |
| 84.424 | Title IV | $13,566 | No |
| 10.555 | National School Lunch Program - Noncash assistance (commodities) | $13,045 | No |
| 10.555 | COVID-19-Supply Chain Assistance | $12,935 | No |
| 84.358 | Rural Education Achievement Program | $12,387 | No |
| 84.027 | IDEA Part B, Section 611 | $11,722 | No |
| 84.367 | Title IIA | $11,700 | No |
| 10.559 | Summer Food Program | $574 | 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 |
|---|---|---|---|
| 2024-003 | P | Material weakness | Yes |
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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 FRIENDSHIP CENTRAL SCHOOL DISTRICT 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. “FRIENDSHIP CENTRAL SCHOOL DISTRICT Single Audits.” https://getauditradar.com/single-audits/ny/friendship-central-school-district-166001750/. Data as of 2026-09-18.