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Auditors give Amherst Central School District a clean opinion, flag excess school-lunch reserve
Summary
District auditors reported an unmodified (clean) opinion on the 2024-25 financial statements but noted an excess balance in the child-nutrition (school-lunch) fund and recommended a plan to spend it on one-time items; auditors also described two accounting restatements and explained single-audit timing issues.
Charles Trotzee, an audit director who presented the annual audit to the Amherst Central School District board, said the district's financial statements for the year ended June 30, 2025, are in draft form but that auditors plan to issue an unmodified (clean) opinion once federal and state compliance supplements are final. "The opinion that you're receiving is an unmodified opinion," Trotzee said, adding auditors found no significant deficiencies in internal control.
Trotzee told the board the district's single-audit opinion for federal spending is delayed because the federal compliance supplement has not yet been released, a timing issue affecting many districts. He…
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