Niagara University and Subsidiary: Single Audit Reports and Findings
Niagara University and Subsidiary filed 10 single audits between 2016 and 2025; the most recently observed auditor is FREED MAXICK CPAS, 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; Niagara University and Subsidiary is recorded in NIAGARA UNIVERSITY, New York under EIN 160755807, and the Clearinghouse records it as a higher education institution.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-05-31 | $28,135,984 | $750,000 | FREED MAXICK CPAS, P.C. | 0 | — | 2025-05-GSAFAC-0000378846 |
| 2024 | 2024-05-31 | $30,186,602 | $750,000 | FREED MAXICK CPAS, P.C. | 0 | — | 2024-05-GSAFAC-0000351313 |
| 2023 | 2023-05-31 | $28,708,716 | $750,000 | FREED MAXICK CPAS, P.C. | 0 | — | 2023-05-GSAFAC-0000025438 |
| 2022 | 2022-05-31 | $34,587,442 | $1,037,623 | FREED MAXICK CPAS, P.C. | 0 | — | 2022-05-CENSUS-0000018641 |
| 2021 | 2021-05-31 | $32,256,707 | $750,000 | FREED MAXICK CPAS, P.C. | 0 | — | 2021-05-CENSUS-0000018641 |
| 2020 | 2020-05-31 | $30,632,216 | $750,000 | BONADIO & CO., LLP | 0 | — | 2020-05-CENSUS-0000018641 |
| 2019 | 2019-05-31 | $28,272,225 | $750,000 | BONADIO & CO., LLP | 0 | — | 2019-05-CENSUS-0000018641 |
| 2018 | 2018-05-31 | $30,824,628 | $750,000 | BONADIO & CO., LLP | 0 | — | 2018-05-CENSUS-0000018641 |
| 2017 | 2017-05-31 | $31,438,476 | $750,000 | BONADIO & CO., LLP | 0 | — | 2017-05-CENSUS-0000018641 |
| 2016 | 2016-05-31 | $32,079,978 | $750,000 | BONADIO & CO., LLP | 0 | — | 2016-05-CENSUS-0000018641 |
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 |
|---|---|---|---|
| 84.268 | FEDERAL DIRECT STUDENT LOANS | $21,438,662 | Yes |
| 84.063 | FEDERAL PELL GRANT PROGRAM | $4,737,439 | Yes |
| 84.033 | FEDERAL WORK-STUDY PROGRAM | $752,124 | Yes |
| 84.116 | FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION | $290,156 | Yes |
| 84.007 | FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS | $225,994 | Yes |
| 16.525 | GRANTS TO REDUCE DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND STALKING ON CAMPUS | $138,998 | No |
| 84.379 | TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) | $136,832 | Yes |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $100,433 | No |
| 47.076 | STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) | $87,516 | No |
| 93.364 | NURSING STUDENT LOANS | $69,032 | Yes |
| 93.630 | DEVELOPMENTAL DISABILITIES BASIC SUPPORT AND ADVOCACY GRANTS | $36,424 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $25,240 | No |
| 43.001 | SCIENCE | $23,575 | No |
| 45.162 | PROMOTION OF THE HUMANITIES TEACHING AND LEARNING RESOURCES AND CURRICULUM DEVELOPMENT | $21,015 | No |
| 16.838 | COMPREHENSIVE OPIOID, STIMULANT, AND OTHER SUBSTANCES USE PROGRAM | $16,667 | No |
| 93.630 | DEVELOPMENTAL DISABILITIES BASIC SUPPORT AND ADVOCACY GRANTS | $15,245 | No |
| 45.301 | MUSEUMS FOR AMERICA | $14,281 | No |
| 16.529 | EDUCATION, TRAINING, AND ENHANCED SERVICES TO END VIOLENCE AGAINST AND ABUSE OF WOMEN WITH DISABILITIES | $3,578 | No |
| 21.009 | VOLUNTEER INCOME TAX ASSISTANCE (VITA) MATCHING GRANT PROGRAM | $2,773 | 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.
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 revenue
- $177,801,836
- Total assets
- $273,574,694
- NTEE code
- B430
- Exempt under
- 501(c)(3)
- Ruling year
- 1946
- BMF release
- 2026-09-17
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 Niagara University and Subsidiary 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 University and Subsidiary Single Audits and Findings (NY).” https://getauditradar.com/single-audits/ny/niagara-university-and-subsidiary-160755807/. Data as of 2026-09-18.