Frontier Central board accepts Bonadio audit, approves corrective-action plan

The Frontier Central School District Board of Education accepted an external audit prepared by Bonadio & Company LLP for the fiscal year ended June 30, 2025, and approved a superintendent-recommended corrective action plan.

Auditor Randy Shepherd told the board that Bonadio issued "unmodified opinions on both" the districtwide and extra-classroom financial statements, while also including a paragraph noting prior-period adjustments and a finding under government auditing standards about internal controls over financial reporting. Shepherd said the finding is a continuation of a prior-year issue related to material audit adjustments.

Shepherd described several items the audit team flagged. He told the board there is a "significant balance" in the debt service fund that has not declined over the years and recommended the district work with bond counsel to determine whether some of…