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Village of Gowanda Audit Proposal For the Year Ended May 31, 2026 Presented by: R.A. Mercer & Co., P.C, (7) List of Municipal Clients and Contact Information R.A. Mercer & Co., P.C. has extensive experience with governmental audit engagements Our governmental audit client base includes, but is not limited to, the following engagements: Governmental Scope Engagment Total Name of Telephone Number Entity of Work Date Partner(s) Hours Contact of Contact Forestville Central School District Yellow Book 12 Water Street audit and Single Kerrie Ann Pelletter Forestville, New York 14062 Audit 6/30/2025 Christopher M. Zera, CPA 90 Business Manager 716-386-2375 Clymer Central School District Yellow Book $672 E. Main Street audit and Single Jarrett Wiggers | Clymer, New York 14724 Audit 6/30/2025 Christopher M. Zera, CPA 100 Business Manager 716-355-4444 Town of Randolph Yellow Book 72 Main Street audit anc Single Gretchen Hind Randolph, New York 14772 Audit 12/31/2023 Christopher M. Zera, CPA 80 Town Clerk 716-358-9701 Town of Orchard Park i 4295 South Buffalo Street Yellow Book Tricia Jurek Orchard Park, New York 14127 Audit 12/31/2025 Christopher M. Zera, CPA 460 Account Clerk 716-662-6400 13