External auditors give Suffern Central School District a clean opinion, note technical accounting adjustment

Doug Zilloren, a partner at EFPR Group, told the Suffern Central School District Board of Education on Sept. 30 that the district received an unmodified — commonly called a clean — opinion on its basic financial statements.

Zilloren said auditors performed a risk-based audit and tested internal controls, including timely bank reconciliations and supervisory sign-offs, and found the district’s accounting and controls sufficient to support timely filing with the state. “Based on our tests, the audit work programs were designed for each area and they allowed us to issue opinions on the financial statements,” he said.

The audit included a federal single-audit, required when a government receives more than $750,000 in federal funds annually. The auditors tested two major programs — the Child Nutrition Cluster and Title I — and reported no compliance findings. “There were no instances of noncompliance or other matters that are required to be reported,” Zilloren said.

Auditors did note a single reporting item, referenced in the audit as 2025-1, related to accounting records that required adjustment for transfers between district funds. Zilloren characterized this as a technical reporting requirement driven by complex government accounting rules and said it was not indicative of internal-control failures: “It's not a concern from an audit risk assessment point of view.”

Board members thanked the business office and district treasurer for preparing records and making audit staff available. The superintendent also recognized district staff and the audit committee for their work in reviewing the audit before presentation to the full board.

The board does not appear to have taken any formal action on the audit presentation itself; auditors said they would be available for follow-up questions.