The Middle Country Central School District Board of Education accepted the districts annual financial reports for 2024-25 from R.S. Abrams & Company, which issued an unmodified opinion and reported no material weaknesses in internal control.

Miss Battiglia, representing R.S. Abrams & Company, told the board that the audit included both modified-accrual (operating) and full-accrual (district-wide) financial statements and that recent GASB guidance (GASB 101) added a calculation affecting compensated-absences liabilities on the district-wide statements. "We did issue an unmodified opinion, which in auditor's language is a clean opinion," Battiglia said.

She reported the district's general fund balance rose from 2.99 percent to 3.11 percent of the budget, below the statutory maximum of 4 percent, and that district leaders were budgeting to replenish reserves over time. "Overall, a healthy balance sheet," Battiglia said, and she added the audit found no material internal-control weaknesses and no required improvements at this time.

The board approved acceptance of the 2024-25 annual audit by voice vote.

The auditor thanked district business-office staff by name for their cooperation during the audit; the board recorded the acceptance of the audit and directed staff to continue working toward replenishing reserves.