ROSCOE CENTRAL SCHOOL DISTRICT: Single Audit Reports and Findings
ROSCOE CENTRAL SCHOOL DISTRICT filed 5 single audits between 2016 and 2024; the most recently observed auditor is COOPER ARIAS, LLP (2024), and the 2024 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; ROSCOE CENTRAL SCHOOL DISTRICT is recorded in ROSCOE, New York under EIN 146001883, 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 | $1,209,250 | $750,000 | COOPER ARIAS, LLP | 0 | — | 2024-06-GSAFAC-0000061948 |
| 2023 | 2023-06-30 | $1,475,697 | $750,000 | COOPER ARIAS, LLP | 1 | — | 2023-06-GSAFAC-0000027214 |
| 2022 | 2022-06-30 | $1,331,085 | $750,000 | COOPER ARIAS, LLP | 1 | MW | 2022-06-GSAFAC-0000375413 |
| 2017 | 2017-06-30 | $876,539 | $750,000 | COOPER ARIAS, LLP | 0 | — | 2017-06-CENSUS-0000222487 |
| 2016 | 2016-06-30 | $904,200 | $750,000 | COOPER ARIAS, LLP | 0 | — | 2016-06-CENSUS-0000222487 |
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 |
|---|---|---|---|
| 84.184 | SCHOOL SAFELY NATIONAL ACTIVITIES | $758,058 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $142,355 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $70,311 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $64,709 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $59,938 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $35,732 | No |
| 84.358 | RURAL EDUCATION | $23,769 | No |
| 10.565 | COMMODITY SUPPLEMENTAL FOOD PROGRAM | $13,703 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $10,845 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $10,115 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $5,845 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $5,229 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $4,354 | No |
| 10.185 | LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM | $2,435 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $1,752 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $100 | 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 ROSCOE 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. “ROSCOE CENTRAL SCHOOL DISTRICT Single Audits and Findings (NY).” https://getauditradar.com/single-audits/ny/roscoe-central-school-district-146001883/. Data as of 2026-09-18.