Waterford-Halfmoon Union Free School District: Single Audit Reports and Findings
Waterford-Halfmoon Union Free School District filed 5 single audits between 2021 and 2025; the most recently observed auditor is MMB+CO (2025), and the 2025 report lists 4 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; Waterford-Halfmoon Union Free School District is recorded in WATERFORD, New York under EIN 146011606, 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 |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $887,715 | $750,000 | MMB+CO | 4 | SD | 2025-06-GSAFAC-0000390591 |
| 2024 | 2024-06-30 | $1,321,159 | $750,000 | MMB+CO | 4 | SD | 2024-06-GSAFAC-0000067887 |
| 2023 | 2023-06-30 | $1,287,804 | $750,000 | MMB+CO | 8 | SD | 2023-06-GSAFAC-0000019762 |
| 2022 | 2022-06-30 | $1,620,165 | $750,000 | MARVIN AND COMPANY, P.C. | 12 | SD | 2022-06-CENSUS-0000160681 |
| 2021 | 2021-06-30 | $772,827 | $750,000 | MARVIN AND COMPANY, P.C. | 10 | SD | 2021-06-CENSUS-0000160681 |
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 |
|---|---|---|---|
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $284,932 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $260,118 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $137,944 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $123,967 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $35,035 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $11,115 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $8,981 | No |
| 10.556 | SPECIAL MILK PROGRAM FOR CHILDREN | $8,680 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $7,363 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $6,306 | Yes |
| 10.185 | LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM | $2,399 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $875 | 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 |
|---|---|---|---|
| 2025-004 | I | Significant deficiency | Yes |
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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 Waterford-Halfmoon Union Free 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. “Waterford-Halfmoon Union Free School Dis Single Audits.” https://getauditradar.com/single-audits/ny/waterford-halfmoon-union-free-school-district-146011606/. Data as of 2026-09-18.