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Board accepts annual audit with 'clean' opinion; fund balance edges up but reserves remain below legal maximum

Middle Country Central School District Board of Education · October 30, 2025
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

R.S. Abrams & Company presented the district's 2024-25 audit, issuing an unmodified (clean) opinion, noting GASB 101 compensated-absences calculation increased long-term liabilities, and advising continued reserve replenishment; the board approved acceptance of the audit.

The Middle Country Central School District Board of Education accepted the district's annual financial reports for 2024-25 from R.S. Abrams & Company, which issued an unmodified opinion and reported no material weaknesses in internal control.

Miss Battiglia, representing R.S. Abrams & Company, told the board that the audit…

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