Southtowns Record

3/10/26 Board Packet ​

Government
Village of Gowanda
Board
Village Board
Meeting
Mar 10, 2026
Kind
Agenda packet
Topics
Budget and taxes, Audits and oversight, Water, sewer and drainage, Public safety, Parks and recreation, Zoning and land use, Roads and traffic, Housing

Original document

Same meeting

Text · page 27 of 103

Read the whole document on one page (all 103 pages, each with its own heading)

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Other Reporting Required by. Government
  Auditing Standards
‘In accordance with Government Auditing Standa
  rds, we have also issued our report dated Februa
  ry 28, 2026 on

the results of that testing, and not to provide
  an opinion on the effectiveness of the Village’s
financial reporting or on compliance. That  internal control.over
  report is an integral part of an audit perfor
Government Auditing Standards in considering  med in accordance with
  the Village's internal control over financial report
  ing and compliance.

  R.A, Mercer & Co., P.C.

West Seneca, New York
February 28, 2026