WEST VALLEY CENTRAL SCHOOL DISTRICT: Single Audit Reports and Findings
WEST VALLEY CENTRAL SCHOOL DISTRICT filed 2 single audits between 2023 and 2024; the most recently observed auditor is R.A. MERCER & CO., P.C. (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; WEST VALLEY CENTRAL SCHOOL DISTRICT is recorded in WEST VALLEY, New York under EIN 166001486, 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 | $1,198,131 | $750,000 | R.A. MERCER & CO., P.C. | 0 | — | 2024-06-GSAFAC-0000059891 |
| 2023 | 2023-06-30 | $948,485 | $750,000 | R.A. MERCER & CO., P.C. | 0 | — | 2023-06-GSAFAC-0000002671 |
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 |
|---|---|---|---|
| 84.425 | EDUCATION STABILIZATION FUND | $417,911 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $271,259 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $86,174 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $81,458 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $70,670 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $69,698 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $52,957 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $40,956 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $35,804 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $20,000 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $17,480 | No |
| 84.358 | RURAL EDUCATION | $16,815 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $7,939 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $4,777 | Yes |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $4,233 | 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 WEST VALLEY 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. “WEST VALLEY CENTRAL SCHOOL DISTRICT Single Audits.” https://getauditradar.com/single-audits/ny/west-valley-central-school-district-166001486/. Data as of 2026-09-18.