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 67 of 103

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Village’s Response to Findings
Government Auditing Standards requires the auditor to perform limited procedures on the Village's response to the
findings identified in our audit and described in the accompanying schedule of findings and questioned costs. The
Village's response was not subjected to the other auditing procedures applied in the audit of the financial statements
and, accordingly, we express no opinion on the response.
Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the
results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on
compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards
in. considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any
other purpose.

  R.A. MERCER & €.0,, P.C.

  24. Marca
  £ Co., PC.

West Seneca, NY
February 28, 2026

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