Frontier Central School District: Single Audit Reports and Findings
Frontier Central School District filed 10 single audits between 2016 and 2025; the most recently observed auditor is BONADIO & CO., LLP (2025), and the 2025 report lists 0 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; Frontier Central School District is recorded in HAMBURG, New York under EIN 166002853, 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 | 2025-06-30 | $4,196,611 | $750,000 | BONADIO & CO., LLP | 0 | MW | 2025-06-GSAFAC-0000400336 |
| 2024 | 2024-06-30 | $6,844,292 | $750,000 | DRESCHER & MALECKI, LLP | 0 | SD | 2024-06-GSAFAC-0000062927 |
| 2023 | 2023-06-30 | $7,030,219 | $750,000 | DRESCHER & MALECKI, LLP | 0 | — | 2023-06-GSAFAC-0000003045 |
| 2022 | 2022-06-30 | $7,937,200 | $750,000 | DRESCHER & MALECKI, LLP | 0 | — | 2022-06-CENSUS-0000187554 |
| 2021 | 2021-06-30 | $4,751,201 | $750,000 | DRESCHER & MALECKI, LLP | 0 | — | 2021-06-CENSUS-0000187554 |
| 2020 | 2020-06-30 | $3,226,188 | $750,000 | FREED MAXICK CPAS, P.C. | 0 | — | 2020-06-CENSUS-0000187554 |
| 2019 | 2019-06-30 | $2,727,463 | $750,000 | FREED MAXICK CPAS, P.C. | 0 | — | 2019-06-CENSUS-0000187554 |
| 2018 | 2018-06-30 | $2,908,886 | $750,000 | FREED MAXICK CPAS, P.C. | 4 | — | 2018-06-CENSUS-0000187554 |
| 2017 | 2017-06-30 | $2,611,524 | $750,000 | FREED MAXICK CPAS, P.C. | 0 | — | 2017-06-CENSUS-0000187554 |
| 2016 | 2016-06-30 | $2,789,015 | $750,000 | FREED MAXICK CPAS, P.C. | 0 | — | 2016-06-CENSUS-0000187554 |
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 |
|---|---|---|---|
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $1,300,921 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $1,195,305 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $649,918 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $286,774 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $159,624 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $145,911 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $84,524 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $78,926 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $76,133 | No |
| 16.710 | PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS | $45,510 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $42,596 | No |
| 16.710 | PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS | $38,640 | No |
| 10.185 | LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM | $28,867 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $27,177 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $21,977 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $13,808 | 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 Frontier 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. “Frontier Central School District Single Audits and Findings (NY).” https://getauditradar.com/single-audits/ny/frontier-central-school-district-166002853/. Data as of 2026-09-18.