State of New York: Single Audit Reports and Findings
State of New York's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted December 30, 2025; the auditor observed on that filing is KPMG LLP. It reported 12 findings, including a material weakness. 10 filings from 2016 to 2025 are on record. Data as of 2026-11-06.
Data as of Nov 6, 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. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2025 | 2025-03-31 | $115,820,650,082 | $750,000 | KPMG LLP | Unmodified | 12 | MW / SD | 2025-03-GSAFAC-0000394112 |
| 2024 | 2024-12-31 | $36,291,838 | $750,000 | Forvis Mazars, LLP | Unmodified | 0 | — | 2024-12-GSAFAC-0000371899 |
| 2023 | 2023-12-31 | $32,813,524 | $750,000 | Forvis Mazars, LLP | Unmodified | 0 | — | 2023-12-GSAFAC-0000057323 |
| 2022 | 2022-12-31 | $31,377,681 | $750,000 | Forvis Mazars, LLP | Unmodified | 0 | — | 2022-12-CENSUS-0000230974 |
| 2021 | 2021-12-31 | $29,388,581 | $750,000 | Forvis Mazars, LLP | Unmodified | 0 | — | 2021-12-CENSUS-0000230974 |
| 2020 | 2020-12-31 | $25,055,480 | $750,000 | Forvis Mazars, LLP | Unmodified | 0 | — | 2020-12-CENSUS-0000230974 |
| 2019 | 2019-12-31 | $26,911,808 | $750,000 | Forvis Mazars, LLP | Unmodified | 0 | — | 2019-12-CENSUS-0000230974 |
| 2018 | 2018-12-31 | $25,649,067 | $750,000 | Forvis Mazars, LLP | Unmodified | 1 | MW | 2018-12-CENSUS-0000230974 |
| 2017 | 2017-12-31 | $23,828,257 | $750,000 | Loeb & Troper LLP | Unmodified | 0 | — | 2017-12-CENSUS-0000230974 |
| 2016 | 2016-12-31 | $20,538,276 | $750,000 | Loeb & Troper LLP | Unmodified | 0 | — | 2016-12-CENSUS-0000230974 |
When is the next single audit due?
If State of New York is again required to have a single audit for the fiscal year ending Mar 31, 2026, the reporting package is due to the Federal Audit Clearinghouse by Dec 31, 2026 at the latest.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "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 is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-001 | Reporting (L) | Material weakness | No |
| 2025-002 | Reporting (L) | Material weakness | Yes |
| 2025-003 | Period of performance (H) | Material weakness / Questioned costs | Yes |
| 2025-004 | Matching, level of effort, earmarking (G); Subrecipient monitoring (M) | Material weakness | Yes |
| 2025-005 | Eligibility (E) | Significant deficiency / Questioned costs | No |
| 2025-006 | Reporting (L); Subrecipient monitoring (M) | Material weakness | Yes |
| 2025-007 | Matching, level of effort, earmarking (G) | Significant deficiency | No |
| 2025-008 | Reporting (L) | Material weakness | Yes |
| 2025-009 | Subrecipient monitoring (M) | Material weakness | Yes |
| 2025-010 | Reporting (L) | Material weakness | Yes |
| 2025-011 | Subrecipient monitoring (M) | Material weakness | Yes |
| 2025-012 | Reporting (L) | Material weakness | No |
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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 Audit FY2025.” https://getauditradar.com/single-audits/ny/state-of-new-york-146013200/. Data as of 2026-11-06.