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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 material weaknesses in internal control and no compliance findings requiring board disclosure. She noted the federal single‑audit work focused on the schools’ impact‑aid program and, pending final review of newly released federal guidance, the firm expects that report to be clean as well.
The auditor also explained an accounting change that required restating certain prior‑period balances. The change affects how compensated absences (leave earned but not yet taken) are valued and required disclosure; Nicholas pointed the board to note 16 in the annual comprehensive financial report for the restatement details and said the firm concluded the restated schedules were materially correct.
Board members asked whether auditors had full access to data and county personnel; Nicholas said the firm had unfettered access throughout the engagement. She also confirmed that component units (schools, economic development authority and the MCDA/CDA) receive separate audit reports and that any sensitive disclosures for those entities—especially bond‑related footnotes—appear in the combined financial statements.
The audit presentation concluded with the board thanking county finance staff for the work and for timely cooperation with auditors. The county administrator and director of finance indicated the reports will be used in upcoming budget and reporting work.
