Notes to SEFA
The reporting entity consists of a) the primary government, which is the County of Orange, New York (“County”), b) organizations for which the County is financially accountable, and c) other organizations for which the nature and significance of their relationship with the County are such that exclusion would cause the reporting entity’s financial statements to be misleading or incomplete as set forth by GASB. The financial statements include $16,795,786 of federal award activity that is attributable to the Orange County Community College (a discretely presented component unit of the County of Orange, New York). The audit of compliance in accordance with the Uniform Guidance will be issued separately by the College.
The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the County of Orange, New York (“County”) under programs of the federal government for the year ended December 31, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (“Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County.
Included in the amount reported for Assistance Listing No. 93.568, Low-Income Home Energy Assistance, are payments to utility vendors for $5,603,751. These payments are issued directly from the New York State Office of the State Comptroller. The payments are processed through the State-wide Financial System.