LIBERTY CENTRAL SCHOOL DISTRICT: Single Audit Reports and Findings
LIBERTY CENTRAL SCHOOL DISTRICT filed 10 single audits between 2016 and 2025; the most recently observed auditor is NUGENT & HAEUSSLER, P.C. (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; LIBERTY CENTRAL SCHOOL DISTRICT is recorded in LIBERTY, New York under EIN 146001632, 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 | 2025-06-03 | $3,850,550 | $750,000 | NUGENT & HAEUSSLER, P.C. | 0 | — | 2025-06-GSAFAC-0000403348 |
| 2024 | 2024-06-03 | $4,675,626 | $750,000 | NUGENT & HAEUSSLER, P.C. | 0 | — | 2024-06-GSAFAC-0000065537 |
| 2023 | 2023-06-30 | $5,543,148 | $750,000 | NUGENT & HAEUSSLER, P.C. | 0 | — | 2023-06-GSAFAC-0000006068 |
| 2022 | 2022-06-30 | $5,205,210 | $750,000 | NUGENT & HAEUSSLER, P.C. | 0 | — | 2022-06-CENSUS-0000160792 |
| 2021 | 2021-06-30 | $1,917,415 | $750,000 | NUGENT & HAEUSSLER, P.C. | 0 | — | 2021-06-CENSUS-0000160792 |
| 2020 | 2020-06-30 | $2,439,435 | $750,000 | NUGENT & HAEUSSLER, P.C. | 0 | — | 2020-06-CENSUS-0000160792 |
| 2019 | 2019-06-30 | $2,395,392 | $750,000 | NUGENT & HAEUSSLER, P.C. | 0 | — | 2019-06-CENSUS-0000160792 |
| 2018 | 2018-06-30 | $2,264,108 | $750,000 | NUGENT & HAEUSSLER, P.C. | 2 | SD | 2018-06-CENSUS-0000160792 |
| 2017 | 2017-06-30 | $2,028,154 | $750,000 | NUGENT & HAEUSSLER, P.C. | 0 | — | 2017-06-CENSUS-0000160792 |
| 2016 | 2016-06-30 | $1,926,199 | $750,000 | NUGENT & HAEUSSLER, P.C. | 0 | — | 2016-06-CENSUS-0000160792 |
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 |
|---|---|---|---|
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $981,823 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $712,828 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $656,218 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $369,680 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $178,968 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $116,428 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $111,166 | Yes |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $84,389 | No |
| 84.196 | EDUCATION FOR HOMELESS CHILDREN AND YOUTH | $79,593 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $69,262 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $66,765 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $64,599 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $59,199 | No |
| 84.358 | RURAL EDUCATION | $54,402 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $41,280 | No |
| 84.196 | EDUCATION FOR HOMELESS CHILDREN AND YOUTH | $34,183 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $33,713 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $28,211 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $17,795 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $16,314 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $15,235 | Yes |
| 10.579 | CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY | $13,602 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $12,949 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $12,300 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $8,271 | 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.
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 LIBERTY 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. “LIBERTY CENTRAL SCHOOL DISTRICT Single Audits and Findings (NY).” https://getauditradar.com/single-audits/ny/liberty-central-school-district-146001632/. Data as of 2026-09-18.