NIAGARA AREA MANAGEMENT CORPORATION: Single Audit Reports and Findings
NIAGARA AREA MANAGEMENT CORPORATION filed 3 single audits between 2021 and 2023; the most recently observed auditor is LUMSDEN & MCCORMICK, LLP (2023), and the 2023 report lists 1 finding. 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; NIAGARA AREA MANAGEMENT CORPORATION is recorded in NIAGARA FALLS, New York under EIN 222551332, 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 |
|---|---|---|---|---|---|---|---|
| 2023 | 2023-12-31 | $1,910,451 | $750,000 | LUMSDEN & MCCORMICK, LLP | 1 | — | 2023-12-GSAFAC-0000384549 |
| 2022 | 2022-12-31 | $1,244,208 | $750,000 | LUMSDEN & MCCORMICK, LLP | 2 | MW / SD | 2022-12-GSAFAC-0000373540 |
| 2021 | 2021-12-31 | $14,831,658 | $750,000 | LUMSDEN & MCCORMICK, LLP | 2 | MW / SD | 2021-12-GSAFAC-0000364472 |
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 |
|---|---|---|---|
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $1,230,684 | Yes |
| 16.575 | CRIME VICTIM ASSISTANCE | $294,126 | No |
| 93.332 | COOPERATIVE AGREEMENT TO SUPPORT NAVIGATORS IN FEDERALLY-FACILITATED EXCHANGES | $212,636 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $154,433 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $18,572 | 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 |
|---|---|---|---|
| 2023-001 | P | Other | No |
Form 990 and IRS registration
Form 990 "accounting fees" (Part IX line 11c) cover all accounting services reported by the organization and are not the price of an audit engagement.
- Total assets
- $8,453
- Exempt under
- 501(c)(3)
- Ruling year
- 1989
- BMF release
- 2026-09-17
Read next
- CPA firms that audit New York nonprofits
- New York single audit statistics
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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 NIAGARA AREA MANAGEMENT CORPORATION 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. “NIAGARA AREA MANAGEMENT CORPORATION Single Audits.” https://getauditradar.com/single-audits/ny/niagara-area-management-corporation-222551332/. Data as of 2026-09-18.