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External auditors give Shenendehowa clean opinion; internal audit flags low-risk IT controls
Summary
EFPR auditors told the Shenendehowa Central School District Board of Education they expect to issue an unmodified (clean) opinion for fiscal year ended 06/30/2025; internal audits identified minor, low-risk findings in user access and disposal of devices.
The district’s external auditors reported they will issue unmodified (clean) opinions on the 2025 basic financial statements, federal grant compliance (single audit) and extra-classroom activity funds, and the board voted to accept the audit report.
Brian Sama, director with EFPR Group, told the board the auditors performed a detailed risk assessment and testing of significant audit areas, and that there were no material misstatements and no instances of noncompliance identified that would alter the opinion. The audit’s major federal program tested was the special education cluster. The board subsequently voted to accept the external audit; a corrective action plan was not required, the board was told.
Board members discussed district debt service during the audit presentation. One board member asked about current debt service rates after several large projects, including an $85 million capital improvement project and bus purchases; the board noted debt service was approximately 3.5 percent. The superintendent and staff indicated that good planning had kept debt service in that range.
Separately, the board reviewed an internal data security and interim internal audit report. The internal review covered eight systems; two primary areas of attention were user access (ensuring accounts are deactivated when appropriate) and disposal of devices (Chromebooks and other equipment). The internal auditors described findings as low impact and noted the district participates in a statewide student-data consortium managed through BOCES and the State Education Department to streamline data privacy protections.
Why it matters: A clean external audit is an important public-finance milestone that confirms the district’s financial statements and federal grant compliance meet applicable standards. The internal audit’s low-risk findings indicate areas for process improvement but no material control failures.
Board action: The board voted to accept the external audit and the internal reports. The auditors will finalize and file the audited financial statements by the applicable deadline.
