The Bonadio Group presented the Niskayuna Central School District’s audited financial statements for fiscal year 2024–25 and issued an unmodified (clean) audit opinion, auditors told the board on Oct. 14.

Kylene Fitzsick, a certified public accountant with the Bonadio Group, summarized the report and said the firm issued an unmodified opinion on both the district’s main financial statements and the extra‑classroom activity fund statements. ‘‘An unmodified opinion is the highest level of assurance that we as auditors can give you,’’ Fitzsick said, and she reported no material weaknesses or significant deficiencies in internal control.

Fitzsick provided the board with several year‑end figures: the general fund ended the year with a fund balance of about $21,200,000, of which roughly $12,700,000 was used to fund reserves; the unassigned fund balance was presented at approximately $4,600,000. She said the district complied with New York State’s guidance limiting retained unreserved and unappropriated fund balance to about 4 percent of the budget.

The auditors also noted that the district cannot yet receive a completed single audit because the final 2025 federal compliance supplement — the document auditors use to determine federal testing requirements — has not been released; the single‑audit deadline is March 31, 2026.

Board members and administrators praised the business office and the auditors for work on the audit. The board then moved to accept and file the audited financial statements and the extra‑classroom activity fund financial statements. The motion passed; the board recorded seven in favor.

No material noncompliance was reported in the auditors’ required‑communications letter.

Administrators said the results support the district’s reserves strategy and provide the finance committee context for upcoming budget work.