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York County audit: clean opinion, restatement tied to new accounting standard
Summary
External auditors reported a clean, unmodified opinion on York County’s FY2025 basic financial statements and no reportable internal-control or compliance findings; a required accounting-principle change increased compensated‑absence liabilities, explained in note 16.
Danielle Nicholas, partner in charge of the county audit, told the York County Board of Supervisors on Dec. 2 that the firm issued a clean, unmodified opinion on the county’s FY2025 basic financial statements after completing federal‑program, state‑compliance and core financial statement audits.
Nicholas said auditors conducted planning and interim testing across the county, schools and two component entities, and that they found no reportable…
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