State of New York: Single Audit Reports and Findings
State of New York filed 10 single audits between 2016 and 2025; the most recently observed auditor is KPMG LLP (2025), and the 2025 report lists 12 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; State of New York is recorded in ALBANY, New York under EIN 146013200, and the Clearinghouse records it as a state government entity.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-03-31 | $115,820,650,082 | $173,730,975 | KPMG LLP | 12 | MW / SD | 2025-03-GSAFAC-0000394112 |
| 2024 | 2024-12-31 | $36,291,838 | $1,088,755 | FORVIS, LLP | 0 | — | 2024-12-GSAFAC-0000371899 |
| 2023 | 2023-12-31 | $32,813,524 | $984,406 | Forvis Mazars, LLP | 0 | — | 2023-12-GSAFAC-0000057323 |
| 2022 | 2022-12-31 | $31,377,681 | $941,330 | FORVIS, LLP | 0 | — | 2022-12-CENSUS-0000230974 |
| 2021 | 2021-12-31 | $29,388,581 | $881,657 | BKD, LLP | 0 | — | 2021-12-CENSUS-0000230974 |
| 2020 | 2020-12-31 | $25,055,480 | $751,664 | BKD, LLP | 0 | — | 2020-12-CENSUS-0000230974 |
| 2019 | 2019-12-31 | $26,911,808 | $750,000 | BKD, LLP | 0 | — | 2019-12-CENSUS-0000230974 |
| 2018 | 2018-12-31 | $25,649,067 | $750,000 | BKD, LLP | 1 | MW | 2018-12-CENSUS-0000230974 |
| 2017 | 2017-12-31 | $23,828,257 | $750,000 | LOEB & TROPER LLP | 0 | — | 2017-12-CENSUS-0000230974 |
| 2016 | 2016-12-31 | $20,538,276 | $750,000 | LOEB & TROPER LLP | 0 | — | 2016-12-CENSUS-0000230974 |
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 |
|---|---|---|---|
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $56,060,779,971 | Yes |
| 93.423 | 1332 STATE INNOVATION WAIVERS | $12,295,006,542 | Yes |
| 10.551 | SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $7,760,958,580 | Yes |
| 84.425U | American Rescue Plan Elementary and Secondary School Emergency Relief Fund | $3,757,526,082 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $3,644,981,589 | Yes |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $3,479,692,134 | Yes |
| 17.225 | UNEMPLOYMENT INSURANCE | $3,175,065,905 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $2,210,701,234 | No |
| 93.767 | CHILDREN'S HEALTH INSURANCE PROGRAM | $2,165,206,710 | Yes |
| 14.195 | PROJECT-BASED RENTAL ASSISTANCE (PBRA) | $2,102,797,338 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $2,050,875,864 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $1,681,220,144 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $1,562,352,097 | Yes |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $1,056,726,245 | Yes |
| 84.268 | FEDERAL DIRECT STUDENT LOANS | $1,018,167,633 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $1,006,468,722 | No |
| 14.871 | SECTION 8 HOUSING CHOICE VOUCHERS | $820,972,475 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $691,155,750 | No |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $594,513,412 | Yes |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $484,774,177 | Yes |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $471,867,477 | Yes |
| 66.458 | CLEAN WATER STATE REVOLVING FUND | $459,187,889 | Yes |
| 93.658 | FOSTER CARE TITLE IV-E | $456,392,044 | Yes |
| 84.063 | FEDERAL PELL GRANT PROGRAM | $406,602,388 | No |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $281,392,396 | 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 |
|---|---|---|---|
| 2025-001 | L | Material weakness | No |
| 2025-002 | L | Material weakness | Yes |
| 2025-003 | H | Material weakness / Questioned costs | Yes |
| 2025-004 | GM | Material weakness | Yes |
| 2025-005 | E | Significant deficiency / Questioned costs | No |
| 2025-006 | LM | Material weakness | Yes |
| 2025-007 | G | Significant deficiency | No |
| 2025-008 | L | Material weakness | Yes |
| 2025-009 | M | Material weakness | Yes |
| 2025-010 | L | Material weakness | Yes |
| 2025-011 | M | Material weakness | Yes |
| 2025-012 | L | Material weakness | No |
Read next
- CPA firms that audit New York nonprofits
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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 State of New York 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. “State of New York Single Audits and Findings (NY).” https://getauditradar.com/single-audits/ny/state-of-new-york-146013200/. Data as of 2026-09-18.