States, Cities and Counties
Here's a look at documents covering state government, cities and counties
Featured Stories
Tenn. Gov. Lee Delivers 2026 State of the State Address
NASHVILLE, Tennessee, Feb. 3 -- Gov. Bill Lee, R-Tennessee, issued the following news on Feb. 2, 2026:
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Gov. Lee Delivers 2026 State of the State Address
Today, Tennessee Governor Bill Lee delivered his eighth and final State of the State address and presented budget and legislative priorities for the upcoming year to a joint session of the General Assembly and fellow Tennesseans.
Key highlights are noted below, and the full speech as prepared for delivery can be found here (https://www.tn.gov/governor/sots/2026-state-of-the-state-address). A Fiscal Year 2026-27 budget overview can be
... Show Full Article
NASHVILLE, Tennessee, Feb. 3 -- Gov. Bill Lee, R-Tennessee, issued the following news on Feb. 2, 2026:
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Gov. Lee Delivers 2026 State of the State Address
Today, Tennessee Governor Bill Lee delivered his eighth and final State of the State address and presented budget and legislative priorities for the upcoming year to a joint session of the General Assembly and fellow Tennesseans.
Key highlights are noted below, and the full speech as prepared for delivery can be found here (https://www.tn.gov/governor/sots/2026-state-of-the-state-address). A Fiscal Year 2026-27 budget overview can befound here (https://app.box.com/s/e0lmhlqa42g14rdg60xylkl1jtqeosnb).
Our state's legacy of responsible fiscal stewardship places Tennessee in a strong budgetary position and allows for investments to secure continued success. Lee's proposed $57.9 billion budget includes strategic funding to ensure economic and educational opportunity, strengthen families, preserve our natural resources, and more.
Economic Opportunity + Tax Relief
* $20 million investment in Tennessee's Rainy Day Fund, bringing Tennessee reserves to more than $2.2 billion, the largest in state history
* $8 million to expand the Tennessee Youth Employment Program, creating more opportunity for young adults to gain valuable job skills, especially in underserved communities
* $25 million in further investment in the Tennessee Entertainment Commission to fund incentive grants for Tennessee's music and film industry
Infrastructure + Housing
* $425 million to the Tennessee Department of Transportation to address the state's infrastructure needs, including expediting existing road projects and funding new projects across rural and urban Tennessee
* $165 million to renovate and replace Tennessee's rest areas and welcome centers
* $56.2 million to support infrastructure needs for commercial and general aviation
* $30 million to create the Starter Home Revolving Loan Fund to support construction of new, affordable starter homes for hardworking Tennesseans, prioritizing rural communities
* $25 million further investment in the Rural Development Fund to improve quality of life in rural communities by supporting business development and infrastructure planning
* $1.5 million to bring more direct international flights to Tennessee
Education
Public Education Investments
* $339 million to strengthen education in Tennessee's public schools, including further investment in the Tennessee Investment in Student Achievement (TISA) formula funding, summer learning camps, and raising starting teacher pay to $50,000
* $20 million for K-12 facilities and maintenance grants at public schools across Tennessee
* $40 million to support facilities improvements at public charter schools
* $3 million to expand the school-based behavioral health liaison program, giving students across Tennessee schools important resources and mental health support
Expanding Choices for Tennessee Parents
* $155 million to deliver school choice to even more Tennessee families in the 2026-27 school year by doubling Education Freedom Scholarships, bringing the total number of scholarships in the program to 40,000
Higher Education
* $350 million to fund construction of a new College of Medicine Interdisciplinary Building at University of Tennessee Health Science Center in Memphis
* $71.7 million to support capital maintenance projects at Tennessee's higher education institutions
* $10 million further investment in the Governor's Investment in Vocational Education (GIVE) program to support nuclear workforce education, as recommended by the Nuclear Energy Advisory Council
* $3 million for Next-Gen Academies at Tennessee Tech University for nuclear and cyber technologies
* $39.4 million to fully fund the outcomes-based funding formula, which may be used for program improvements that assist higher education institutions in meeting outcomes including student progression, degree production, research and service, efficiency metrics, and other measures related to institutional mission
* $3.5 million for the Corrections Education Investment Initiative, offering programming and educational opportunities for incarcerated individuals and preparing them for reentry success
Strong + Healthy Families
* $205 million utilizing Shared Savings to strengthen healthcare initiatives, including funding Rural Health Transformation Resiliency Grants
* $230 million to TennCare to cover increasing costs associated with medical inflation, including higher prescription drug prices and Medicare payments, and increased utilization and services
* $34.5 million to Department of Children's Services (DCS) to assist with reducing caseload ratios
* $10.7 million to enhance staff safety at DCS facilities that accommodate delinquent youth
* $15 million for capital project and maintenance grants to YMCAs across Tennessee
* $24.2 million to continue a Department of Health Dental Pilot Program to address unmet dental service needs and increase the number of dentists in Tennessee
* $1 million non-recurring grant to non-profit partner Live Like Lou Foundation for ALS research
* $500k recurring grant to non-profit partner The Next Door to assist women in recovery from substance use
* $500k recurring grant to non-profit partner The Jason Foundation, which provides educational and awareness programs related to youth suicide
* $250k recurring grant to non-profit partner Families Free, which provides treatment, education, and intervention services to families
Safe Neighborhoods
* $100 million to bolster the Governor's Response and Recovery Fund which provides support to individuals, businesses, and communities after natural disasters
* $80 million for public safety grants to enhance crime prevention and increase public safety in Memphis
* $83 million to Tennessee Department of the Military for construction of a new Army Aviation Support Facility in Rutherford County
* $37.5 million for salary increases and creation of an additional 50 State Troopers and related support staff positions to improve public safety across the state
* $20 million for capital improvements at the West Tennessee and East Tennessee Regional Juvenile Justice Centers
* $1.7 million recurring grants to non-profit partners that combat human trafficking and support survivors
* $1 million recurring grant to non-profit partner Men of Valor, which provides faith-based reentry support for incarcerated individuals
* $250k recurring grant to Lipscomb University's LIFE Program, which provides higher education opportunities for incarcerated individuals
* $500k recurring grant to non-profit partner Tennessee Prison Outreach Ministry, which provides faith-based reentry support for individuals and their families
Conservation
* $81.6 million to create three new Tennessee State Parks, creating a total of 14 new state parks under Gov. Lee's leadership, setting the Tennessee record for the most state parks created by one administration
* $1.6 million for the Subsurface Sewage Disposal Program, reducing waiting times for permitting services and oversight
* $1.1 million to support further enhancement of Tennessee's electric grid
Nuclear Energy + Innovation
* $50 million to continue Tennessee's efforts to lead the nation in adoption of artificial intelligence technology and make government work more efficiently for Tennesseans
* $25 million further investment in the Nuclear Energy Fund to attract advanced nuclear technology companies, ensuring Tennessee continues leading the nation as the epicenter of America's nuclear renaissance
* $20 million to complete the relocation of the North Data Center
* $20 million to accelerate Tennessee's quantum computing industry by attracting substantial federal and private-sector investment and to translate our scientific strengths into durable, high-wage job creation across advanced manufacturing, life sciences and logistics industries
* $2 million to aid in the expansion of agricultural technologies in rural communities
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Original text here: https://www.tn.gov/governor/news/2026/2/2/gov-lee-delivers-2026-state-of-the-state-address.html
S.D. A.G. Jackley Announces Settlement With Two Generic Drug Companies, Joins Lawsuit Against a Third
PIERRE, South Dakota, Feb. 3 -- South Dakota Attorney General Marty Jackley issued the following news release on Feb. 2, 2026:
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South Dakota Attorney General Jackley Announces Settlement With Two Generic Drug Companies, Joins Lawsuit Against a Third
South Dakota Attorney General Marty Jackley and a coalition of 48 states and territories announce settlements with Lannett Company, Inc. ("Lannett") and Bausch Health US, LLC and Bausch Health Americas, Inc. ("Bausch"), totaling $17.85 million to resolve allegations that both companies engaged in widespread, long-running conspiracies to artificially
... Show Full Article
PIERRE, South Dakota, Feb. 3 -- South Dakota Attorney General Marty Jackley issued the following news release on Feb. 2, 2026:
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South Dakota Attorney General Jackley Announces Settlement With Two Generic Drug Companies, Joins Lawsuit Against a Third
South Dakota Attorney General Marty Jackley and a coalition of 48 states and territories announce settlements with Lannett Company, Inc. ("Lannett") and Bausch Health US, LLC and Bausch Health Americas, Inc. ("Bausch"), totaling $17.85 million to resolve allegations that both companies engaged in widespread, long-running conspiracies to artificiallyinflate and manipulate prices, reduce competition, and unreasonably restrain trade with regard to numerous generic prescription drugs.
Attorney General Jackley also is part of another group of Attorneys General representing 42 states and territories who have filed a new lawsuit against Novartis and its generic subsidiary Sandoz alleging a systemic campaign to conspire with other generic manufacturers to fix prices, allocate markets and rig bids for 31 different generic drugs.
"This is part of the effort by Attorneys General nationwide to hold these companies accountable when they artificially inflate and manipulate prices, reduce competition, and unreasonably restrain trade with regard to numerous generic prescription drugs," said Attorney General Jackley. "Consumers should not be forced to pay higher prices for the illegal actions of these companies."
South Dakotans who purchased a generic prescription drug manufactured by either Lannett or Bausch between May 2009 and December 2019, may be eligible for compensation. To determine eligibility, call 1-866-290-0182 (Toll-Free), email info@AGGenericDrugs.com or visit www.AGGenericDrugs.com.
Other states and territories settling Monday with Lannett and Bausch include: Alaska, Arizona, California, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Northern Mariana Islands, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, Tennessee, Utah, U.S. Virgin Islands, Vermont, Virginia, Washington, West Virginia, Wisconsin, Wyoming, and Puerto Rico.
South Dakota is joined in filing the new complaint against Novartis and Sandoz with the Attorneys General of Alaska, Arizona, California, Connecticut, Colorado, Delaware, District of Columbia, Idaho, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Northern Mariana Islands, Ohio, Oklahoma, Oregon, Pennsylvania, Puerto Rico, Rhode Island, Tennessee, Vermont, U.S. Virgin Islands, Virginia, Washington, West Viginia, Wisconsin, and Wyoming.
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Original text here: https://atg.sd.gov/OurOffice/Media/pressreleasesdetail.aspx?id=3002
Domestic Abuse Homicide Review Panel, Governor Mills and Maine A.G. Frey Release 15th Biennial Report
AUGUSTA, Maine, Feb. 3 (TNSrep) -- Maine Attorney General Aaron Frey issued the following news release on Feb. 2, 2026:
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Domestic Abuse Homicide Review Panel, Governor Mills and Attorney General Frey Release 15th Biennial Report
Report Analyzes 20 Homicides and Provides Recommendations for Prevention
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At a press conference at the State House this morning, members of the Maine Domestic Abuse Homicide Review Panel gathered to share its 15th Biennial Report. The report is the culmination of the Panel's review of 20 domestic abuse homicides occurring between 2021 and 2024. The unveiling
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AUGUSTA, Maine, Feb. 3 (TNSrep) -- Maine Attorney General Aaron Frey issued the following news release on Feb. 2, 2026:
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Domestic Abuse Homicide Review Panel, Governor Mills and Attorney General Frey Release 15th Biennial Report
Report Analyzes 20 Homicides and Provides Recommendations for Prevention
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At a press conference at the State House this morning, members of the Maine Domestic Abuse Homicide Review Panel gathered to share its 15th Biennial Report. The report is the culmination of the Panel's review of 20 domestic abuse homicides occurring between 2021 and 2024. The unveilingincluded remarks from Governor Janet Mills, Attorney General Aaron M. Frey, Panel Chair Deputy Attorney General Lisa Bogue and Executive Director of Maine Coalition to End Domestic Violence, Francine Garland Stark.
The report highlights the Panel's review of the cases, their circumstances, and any necessary interventions might have changed outcomes. It contains recommendations to strengthen Maine's response to domestic abuse and prevent future deaths. The proposals span systems, highlighting strengths and weaknesses in criminal justice, legal, health care and public responses to violence based on the case analyses.
"The observations, findings, and recommendations contained in this report advance our understanding of domestic abuse dynamics and provide meaningful strategies for prevention," said Attorney General Aaron Frey. "I am eternally grateful to the members of the Panel who continue to devote their time, passion and expertise to make Maine a safer place for everyone."
"Coming Together for Safety showcases observations and recommendations of the Panel in its review of 20 domestic abuse homicides from 2021 to 2024," said Deputy Attorney General and Chair of the Panel, Lisa Bogue. "The 15th Biennial report highlights that all members of the Criminal Justice System can make a difference when they come together to keep people safe and hold offenders accountable."
"Domestic Violence Homicide is the culmination of years of coercive, controlling behavior that the abusive person has used to get what they want: submission by those they victimize and control over the story being told about what is happening in that relationship. While it is difficult and dangerous to separate from an abusive intimate partner, I want to emphasize that the Domestic Violence Resource Centers in Maine help thousands of people leave abusive partners every year and go on to create lives free from abuse, said Francine Garland Stark, Executive Director of the Maine Coalition to End Domestic Violence. "It is a hard journey, but there is hope and there is help."
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Supporting documents
DAHRP Report (https://www.maine.gov/tools/whatsnew/attach.php?id=13341414&an=1)
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Original text here: https://www.maine.gov/ag/news/article.shtml?id=13341414
N.H. A.G. Formella Announces $17.85 Million in Generic Drug Price-Fixing Settlements and New Complaint Against Novartis and Sandoz AG and Sandoz Group AG
CONCORD, New Hampshire, Feb. 3 -- New Hampshire Attorney General John Formella issued the following news release on Feb. 2, 2026:
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Attorney General Formella Announces $17.85 Million in Generic Drug Price-Fixing Settlements and New Complaint Against Novartis and Sandoz AG and Sandoz Group AG
Attorney General John M. Formella, along with a coalition of 47 states and territories, announces two settlements with Lannett Company, Inc. ("Lannett") and Bausch Health US, LLC and Bausch Health Americas, Inc. ("Bausch"), totaling $17.85 million to resolve allegations that both companies engaged in
... Show Full Article
CONCORD, New Hampshire, Feb. 3 -- New Hampshire Attorney General John Formella issued the following news release on Feb. 2, 2026:
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Attorney General Formella Announces $17.85 Million in Generic Drug Price-Fixing Settlements and New Complaint Against Novartis and Sandoz AG and Sandoz Group AG
Attorney General John M. Formella, along with a coalition of 47 states and territories, announces two settlements with Lannett Company, Inc. ("Lannett") and Bausch Health US, LLC and Bausch Health Americas, Inc. ("Bausch"), totaling $17.85 million to resolve allegations that both companies engaged inwidespread, long-running conspiracies to artificially inflate and manipulate prices, reduce competition, and unreasonably restrain trade with regard to numerous generic prescription drugs.
"These settlements send a clear message that companies that manipulate prices and undermine competition will be held accountable," said Attorney General Formella. "Granite Staters deserve a fair and competitive marketplace, especially when it comes to prescription drugs. My office will continue working with state and federal partners to protect consumers and uphold the rule of law."
As part of their settlement agreements, both companies have agreed to cooperate in the ongoing multistate litigations against 30 corporate defendants and 25 individual executives. Both companies have further agreed to a series of internal reforms to ensure fair competition and compliance with antitrust laws.
If you purchased a generic prescription drug manufactured by either Lannett or Bausch between May 2009 and December 2019, you may be eligible for compensation. To determine your eligibility, call 1-866-290-0182 (Toll-Free), email info@AGGenericDrugs.com or visit www.AGGenericDrugs.com.
Also today, 42 states and territories will file new lawsuit against Novartis and its subsidiaries Sandoz Group AG and Sandoz AG alleging a systemic campaign to conspire with other generic manufacturers to fix prices, allocate markets, and rig bids for 31 different generic drugs. The complaint further alleges that Novartis took steps to fraudulently transfer and drain assets from Sandoz, Inc., a defendant in the three previously filed state antitrust complaints, and spin off Sandoz, Inc. to shield Novartis from liability.
The Lannett and Bausch settlements follow prior settlements with Apotex and Heritage which totaled $49.1 million. These settlements come as the States prepare for the first trial to be held in Hartford, Connecticut and anticipated to be scheduled in late 2026. The first Complaint included Heritage and 17 other corporate Defendants, two individual Defendants, and 15 generic drugs. Two former executives from Heritage Pharmaceuticals, Jeffery Glazer and Jason Malek, have since entered into settlement agreements and are cooperating. The second Complaint was filed against Teva Pharmaceuticals and 19 of the nation's largest generic drug manufacturers. The Complaint names 16 individual senior executive Defendants. The third complaint, to be tried first, focuses on 80 topical generic drugs that account for billions of dollars of sales in the United States and names 26 corporate defendants and 10 individual defendants. Seven additional pharmaceutical executives have entered into settlement agreements with the States and have been cooperating to support the States' claims in all three cases.
The cases all stem from a series of investigations built on evidence from several cooperating witnesses at the core of the different conspiracies, a massive document database of over 20 million documents, and a phone records database containing millions of call detail records and contact information for over 600 sales and pricing individuals in the generics industry. Each complaint addresses a different set of drugs and defendants and lays out an interconnected web of industry executives where these competitors met with each other during industry dinners, "girls nights out", lunches, cocktail parties, golf outings and communicated via frequent telephone calls, emails and text messages that sowed the seeds for their illegal agreements. Throughout the complaints, defendants use terms like "fair share," "playing nice in the sandbox," and "responsible competitor" to describe how they unlawfully discouraged competition, raised prices, and enforced an ingrained culture of collusion. Among the records obtained by the States is a two-volume notebook containing the contemporaneous notes of one of the States' cooperators that memorialized his discussions during phone calls with competitors and internal company meetings over a period of several years.
The New Hampshire Department of Justice Consumer Protection and Antitrust Bureau investigates unfair, deceptive, or unreasonable practices involving New Hampshire consumers. To file a complaint with the New Hampshire Department of Justice, call the Consumer Protection Hotline at 1-888-468-4454 or file a complaint online at https://www.doj.nh.gov/consumer/complaints.
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Original text here: https://www.doj.nh.gov/news-and-media/attorney-general-formella-announces-1785-million-generic-drug-price-fixing
N.Y. State Comptroller Audit: Town of Palermo - Transparency of Fiscal Activities
ALBANY, New York, Feb. 1 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (S9-25-22) on January 30, 2026, entitled "Town of Palermo - Transparency of Fiscal Activities."
Here are excerpts:
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Audit Objective
Did the Town of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor's (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?
Audit Period
January 1, 2024 - April 30, 2025
We extended our observation
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ALBANY, New York, Feb. 1 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (S9-25-22) on January 30, 2026, entitled "Town of Palermo - Transparency of Fiscal Activities."
Here are excerpts:
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Audit Objective
Did the Town of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor's (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?
Audit Period
January 1, 2024 - April 30, 2025
We extended our observationof annual AFR filings forward to November 28, 2025, and back to fiscal year 2020.
Understanding the Audit Area
To help promote transparency, a town board should conduct a thorough and sufficiently detailed audit of the town supervisor's records to determine whether the accounting records are properly maintained, as well as that reports are complete and accurate. Furthermore, in light of a town board's responsibility to oversee the general management and control of the town's finances, the town board should also help ensure that the town supervisor annually prepares, files and makes the AFR available to the public.
With a population of 3,470, Town officials budgeted a total of $2.5 million for the general fund and highway fund appropriations in fiscal year 2024 to provide essential services to the public, such as general government support, street maintenance and improvement, snow removal and fire protection.
Audit Summary
The Board did not conduct or provide for an annual audit of the Supervisor's financial records and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). In addition, the Supervisor did not prepare and file the 2021 through 2024 AFRs with OSC, as required by NYS General Municipal Law (GML) Section 30. Furthermore, the Supervisor did not provide the Board with complete, accurate and reliable monthly financial reports.
Had the Board received complete, accurate and reliable monthly reports and conducted an annual audit of the Supervisor's books, records and documents, it may have identified and potentially helped remedy these issues. Without complete, accurate and reliable financial information, the Board cannot effectively monitor the Town's financial position and available fund balance to make informed decisions. Because the Board and Supervisor did not fulfill their statutory responsibilities, transparency of the Town's fiscal condition was diminished as Town residents, taxpayers, OSC and other interested parties did not have access to the Town's current fiscal activities.
Based on our review of the Supervisor's records, we determined that the Supervisor did not:
* Make timely deposits of cash receipts, which increased the risk that Town funds could be lost, stolen or misappropriated.
* Record cash disbursements in the Town's computerized accounting system or perform monthly bank reconciliations for fiscal year 2024, which undermined the Board's general responsibility to oversee the Town's financial operations and safeguard Town resources.
* Provide the Board with reports showing a total of cash receipts and disbursements each month or cash balances for each operating fund, hindering its ability to monitor the Town's financial operations throughout the year.
This report includes 10 recommendations that, if implemented, will improve the Town's financial reporting and help the Board and Supervisor improve the transparency of their fiscal activities. Town officials generally agreed with our findings and their response is included in Appendix B.
We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller's authority as set forth in Article 3 of GML. Our methodology and standards are included in Appendix C.
The Board has the responsibility to initiate corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this report must be prepared and provided to our office within 90 days, pursuant to Section 35 of GML. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report, which you received with the draft audit report. We encourage the Board to make the CAP available for public review in the Town Clerk's (Clerk's) office.
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The report is posted at: https://www.osc.ny.gov/files/local-government/audits/2026/pdf/palermo-town-2025-s9-25-22.pdf
N.Y. State Comptroller Audit: Caneadea Fire District - Treasurer's Records and Reports
ALBANY, New York, Feb. 1 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (2025M-118) on January 30, 2026, entitled "Caneadea Fire District - Treasurer's Records and Reports."
Here are excerpts:
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Audit Objective
Did the Caneadea Fire District (District) Secretary/Treasurer (Treasurer) record and report financial transactions in a timely and accurate manner?
Audit Period
January 1, 2023 - June 30, 2025
Understanding the Audit Area
A fire district's treasurer should record and report financial transactions in a timely and accurate manner to
... Show Full Article
ALBANY, New York, Feb. 1 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (2025M-118) on January 30, 2026, entitled "Caneadea Fire District - Treasurer's Records and Reports."
Here are excerpts:
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Audit Objective
Did the Caneadea Fire District (District) Secretary/Treasurer (Treasurer) record and report financial transactions in a timely and accurate manner?
Audit Period
January 1, 2023 - June 30, 2025
Understanding the Audit Area
A fire district's treasurer should record and report financial transactions in a timely and accurate manner toenable informed decision-making by the board of fire commissioners, prevent fraud or misappropriation of funds, comply with reporting requirements and maintain public trust. Accurate and timely records are essential for establishing financial accountability and proper financial management, oversight by the board of fire commissioners and taxpayers, and the protection of public funds.
The District's average annual budgeted appropriations for the 2023, 2024 and 2025 fiscal years was $206,086.
Audit Summary
The Treasurer did not record and report all financial transactions in a timely and accurate manner. As a result, adequate financial records were not maintained and there was an increased risk that improper or unauthorized activity could have occurred without detection or correction. Although our testing did not identify any improper or unauthorized activity, the Board of Fire Commissioners (Board) did not have sufficient information to effectively oversee the District's financial operations and make informed decisions because financial records and reports were incomplete and inaccurate. If the Board had performed an effective annual audit of the Treasurer's records, the errors and omissions we identified might have been detected and corrected.
Specifically, the Treasurer did not:
* Maintain a complete and accurate checkbook register (register) with sufficient detail such as transaction dates, types or descriptions.
* Always prepare and submit accurate bank reconciliations to the Board.
The report includes four recommendations that, if implemented, would improve the Treasurer's records and reporting. District officials generally agreed with our recommendations and their response is included in Appendix B. Appendix C includes our comment on an issue raised in the District's response letter.
We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller's authority as set forth in Article 3 of New York State General Municipal Law. Our methodology and standards are included in Appendix D.
The Board has the responsibility to initiate corrective action. Pursuant to Section 181-b of New York State Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in this report must be prepared and forwarded to our office within 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report, which you received with the draft audit report. We encourage the Board to make the CAP available for public review.
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The report is posted at: https://www.osc.ny.gov/files/local-government/audits/2026/pdf/caneadea-fire-district-2025-118.pdf
Ill. Auditor General: 'Roseland Community Medical District Commission -- Compliance Examination'
SPRINGFIELD, Illinois, Feb. 1 (TNSLrpt) -- The Illinois Auditor General issued the following report involving Roseland Community Medical District Commission -- Compliance Examination.
Here are excerpts:
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REPORT DIGEST
ROSELAND COMMUNITY MEDICAL DISTRICT COMMISSION
COMPLIANCE EXAMINATION FOR THE TWO YEARS ENDED DECEMBER 31, 2024 Release Date: January 27, 2026 FINDINGS THIS AUDIT: 2 CATEGORY: NEW -- REPEAT - TOTAL Category 1: 0 -- 0 -- 0 Category 2: 0 -- 1 -- 1 Category 3: 0 -- 1 -- 1 TOTAL: 0 -- 2 -- 2 FINDINGS LAST AUDIT: 4 State of Illinois, Office of the Auditor General
FRANK
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SPRINGFIELD, Illinois, Feb. 1 (TNSLrpt) -- The Illinois Auditor General issued the following report involving Roseland Community Medical District Commission -- Compliance Examination.
Here are excerpts:
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REPORT DIGEST
ROSELAND COMMUNITY MEDICAL DISTRICT COMMISSION
COMPLIANCE EXAMINATION FOR THE TWO YEARS ENDED DECEMBER 31, 2024 Release Date: January 27, 2026 FINDINGS THIS AUDIT: 2 CATEGORY: NEW -- REPEAT - TOTAL Category 1: 0 -- 0 -- 0 Category 2: 0 -- 1 -- 1 Category 3: 0 -- 1 -- 1 TOTAL: 0 -- 2 -- 2 FINDINGS LAST AUDIT: 4 State of Illinois, Office of the Auditor General
FRANKJ. MAUTINO, AUDITOR GENERAL To obtain a copy of the Report contact: Office of the Auditor General, 400 West Monroe, Suite 306, Springfield, IL 62704-9849
(217) 782-6046 or TTY (888) 261-2887 This Report Digest and Full Report are also available on the worldwide web at www.auditor.illinois.gov SYNOPSIS
* (24-01) The Roseland Community Medical District Commission failed to comply with the Roseland Community Medical District Act.
FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS NONCOMPLIANCE WITH THE ROSELAND COMMUNITY MEDICAL DISTRICT ACT The Roseland Community Medical District Commission (Commission) failed to comply with the Roseland Community Medical District Act (Act).
During testing, we noted two of ten (20%) Commissioners appointed during the examination period did not take an oath of office (Finding 1, pages 9-10). This finding has been reported since 2016.
We recommended the Commission ensure each Commissioner takes an oath of office upon appointment.
The Commission agreed with this recommendation.
OTHER FINDING
The remaining finding pertains to commission member vacancies. We will review the Commission's progress towards the implementation of our recommendation in our next State compliance examination.
ACCOUNTANT'S OPINION The accountants conducted a State compliance examination of the Commission for the two years ended December 31, 2024, as required by the Illinois State Auditing Act. The accountants stated the Commission complied, in all material respects, with the requirements described in the report.
This State compliance examination was conducted by the Office of the Auditor General's staff.
COURTNEY DZIERWA
Division Director
This report is transmitted in accordance with Section 3-14 of the Illinois State Auditing Act.
FRANK J. MAUTINO
Auditor General
FJM:SDW
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The report is posted at: https://www.auditor.illinois.gov/Audit-Reports/Compliance-Agency-List/Roseland-Comm/FY24-Roseland-Com-MDC-Comp-Digest.pdf
Ill. Auditor General: 'Regional Office of Education #04: Boone and Winnebago Counties -- Financial Audit'
SPRINGFIELD, Illinois, Feb. 1 (TNSLrpt) -- The Illinois Auditor General issued the following report involving Regional Office of Education #04: Boone and Winnebago Counties -- Financial Audit.
Here are excerpts:
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REPORT DIGEST
REGIONAL OFFICE OF EDUCATION #4: BOONE AND WINNEBAGO COUNTIES
FINANCIAL AUDIT
FOR THE YEAR ENDED JUNE 30, 2022
Release Date: January 28, 2026
FINDINGS THIS AUDIT: 3
CATEGORY: NEW -- REPEAT - TOTAL
Category 1: 0 -- 0 -- 0
Category 2: 0 -- 2 -- 2
Category 3: 0 -- 1 -- 1
TOTAL: 0 -- 3 -- 3
FINDINGS LAST AUDIT: 3
State of Illinois, Office of the Auditor
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SPRINGFIELD, Illinois, Feb. 1 (TNSLrpt) -- The Illinois Auditor General issued the following report involving Regional Office of Education #04: Boone and Winnebago Counties -- Financial Audit.
Here are excerpts:
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REPORT DIGEST
REGIONAL OFFICE OF EDUCATION #4: BOONE AND WINNEBAGO COUNTIES
FINANCIAL AUDIT
FOR THE YEAR ENDED JUNE 30, 2022
Release Date: January 28, 2026
FINDINGS THIS AUDIT: 3
CATEGORY: NEW -- REPEAT - TOTAL
Category 1: 0 -- 0 -- 0
Category 2: 0 -- 2 -- 2
Category 3: 0 -- 1 -- 1
TOTAL: 0 -- 3 -- 3
FINDINGS LAST AUDIT: 3
State of Illinois, Office of the AuditorGeneral
FRANK J. MAUTINO, AUDITOR GENERAL
To obtain a copy of the Report contact: Office of the Auditor General, 400 West Monroe, Suite 306, Springfield, IL
62704-9849
(217) 782-6046 or TTY (888) 261-2887 This Report Digest and Full Report are also available on the worldwide web at
www.auditor.illinois.gov
SYNOPSIS
* (22-1) The Regional Office of Education #4 had inadequate controls over receipts.
* (22-2) The Regional Office of Education #4 had inadequate controls over the bank reconciliation process.
* (22-3) The Regional Office of Education #4 did not provide completed financial statements in an auditable form by the August 31 deadline.
FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS INADEQUATE INTERNAL CONTROL OVER RECEIPTS The Regional Office of Education #4 (ROE) had inadequate controls over receipts.
During testing of receipts, auditors noted the following:
* 11 of 40 receipts tested (28%), totaling $82,033, had no documentation when the checks were received. As a result, we were unable to determine whether non-electronic cash receipts were deposited in a timely manner.
Sound internal controls require a policy on timeliness of deposits, either based on dollar threshold or defined timeframe, from the date of receipt. There should be documentation of the date when cash and checks are received. Supporting documentation should be maintained for receipt transactions.
ROE officials indicated the exceptions noted above relate primarily to miscellaneous receipts (principally those received non-electronically) and not necessarily all cash receipts. The exceptions noted were due primarily to oversight. (Finding 2022-001, pages 11-12) This finding was first reported in 2019.
The auditors recommended ROE 4 should maintain adequate documentation to ensure cash receipts are deposited in a timely manner and receipts are properly supported.
ROE Response: When this matter was called to management's attention in May 2024 (as part of the audit of fiscal year 2019), management promptly implemented improved procedures regarding miscellaneous cash receipts including improved documentation and standards for prompt deposit to the bank. We believe our improved procedures have addressed the concerns of this finding.
INADEQUATE CONTROLS OVER BANK RECONCILATION PROCESS
The Regional Office of Education #4 (ROE) had inadequate controls over the bank reconciliation process.
The ROE maintains 11 bank accounts.
Auditors tested 3 of 11 (27%) bank accounts and reviewed their monthly reconciliations and noted the following:
* 6 of 36 (17%) monthly bank
reconciliations were prepared 6 to 47 days late.
Effective internal control policies require complete and accurate accounting records of all transactions of the entity. Sound internal controls require bank
reconciliations to be performed accurately and promptly, no later than the end of the following month. Reconciling items should be investigated immediately, and adjustments made to the general ledger.
Bank reconciliations should also be reviewed and approved by a person independent of the preparer in a timely manner.
ROE officials indicated the exceptions noted above were due to the volume of accounts, and lack of sufficient staff.
(Finding 2022-002, pages 13-14) This finding was first reported in 2019.
The auditors recommended the ROE should prepare monthly bank reconciliations no later than the end of the following month.
ROE Response: The ROE has taken steps to reduce the number of cash bank accounts necessary for the organization and has also placed a higher priority on the timely completion of monthly bank reconciliations.
When this matter was called to management's attention in May 2024 (as part of the audit of fiscal year 2019), management took prompt steps to assure that all bank reconciliations since that time were begun timely, and to assure that all reconciling items were identified by the end of the following month. In most cases, all reconciling items are also resolved in that timeframe or shortly thereafter. This allows for timely final completion of the bank reconciliations.
DELAY OF AUDIT
The Regional Office of Education #4 (ROE) did not provide completed financial statements in an auditable form by the August 31st deadline. The June 30, 2021, audit was not released until October 15, 2025. The completed June 30, 2022, financial statements were provided to auditors on July 2, 2025.
The ROE is subject to 105 ILCS 5/2-3.17a which requires the Auditor General's office to cause an audit to be made, as of June 30th of each year, of the financial statements of all accounts, funds and other moneys in the care, custody or control of the regional superintendent of schools of each educational service region in the State and of each educational service center established in the School Code. The audit is to be conducted in accordance with Generally Accepted Government Auditing Standards. The ROE may utilize a cash basis, modified cash basis, or generally accepted accounting principles (GAAP) basis of accounting to prepare the financial statements for audit. The ROE has chosen the cash basis of accounting for financial reporting.
In accordance with 105 ILCS 5/2-3.17a, the Auditor General has promulgated
administrative rules and regulations to govern this process. Those rules, 74 Ill.
Adm. Code 420.320 (c) (2), state that for audit purposes, each regional office of education and educational service center shall make available to the Auditor General or his designee all books and records deemed necessary to make and complete the required audits. The records shall be in auditable form by August 15th of the succeeding fiscal year. Financial reports are to be available no later than August 31st in order for the annual audit to be completed by an independent auditor selected by the Auditor General. In addition, prudent business practices and transparency require timely preparation and completion of financial statements.
Regional Office officials indicated that the initial delays that affected earlier years related to internal personnel issues and software program changes that caused the office to experience difficulty in providing information by the required timeline. Since those initial causes have been largely resolved, the ROE has
experienced delays in the preparation of the financial statements and schedules which contributed to an inability to get caught up. (Finding 22-003, pages 15-16) This finding was first reported in 2016.
The auditors recommended that the ROE should implement procedures to ensure compliance with 105 ILCS 5/2-3.17a and 74 Ill. Adm. Code 420.320 (c) (2). These financial statements need to be presented to the Auditor General's independent auditors for audit by the August 31st deadline.
ROE Response: The ROE changed to the cash basis of accounting (as was previously recommended), which has simplified both the financial statement presentation and the process to prepare the financial statements and schedules. An outside Certified Public Accounting firm continues to be engaged to better prepare all financial statements and schedules necessary for audit. Importantly, the ROE has been actively pursuing an accelerated schedule of past due audits so that this matter may be fully resolved without significant further delay. This is the third year of audited financial statements to be completed and issued in the most recent ten months. The Illinois Auditor General has been cooperating with this accelerated schedule of audits.
AUDITORS' OPINION
Our auditors state the Regional Office of Education #4's financial statements as of June 30, 2022 are fairly stated in all material respects.
This financial audit was conducted by the firm of Adelfia, LLC.
TRICIA WAGNER
Division Director
This report is transmitted in accordance with Section 3-14 of the Illinois State Auditing Act.
FRANK J. MAUTINO
Auditor General
FJM:JMM
* * *
The report is posted at: https://www.auditor.illinois.gov/Audit-Reports/Compliance-Agency-List/ROE/roe04/FY22-ROE04-Fin-Digest.pdf
Ill. Auditor General: 'Illinois Conservation Foundation -- Financial Audit'
SPRINGFIELD, Illinois, Feb. 1 (TNSLrpt) -- The Illinois Auditor General issued the following report involving Illinois Conservation Foundation -- Financial Audit.
Here are excerpts:
* * *
REPORT DIGEST
ILLINOIS CONSERVATION FOUNDATION FINANCIAL AUDIT
FOR THE YEAR ENDED JUNE 30, 2025 Release Date: January 27, 2026 FINDINGS THIS AUDIT: 1 CATEGORY: NEW -- REPEAT - TOTAL Category 1: 0 -- 0 -- 0 Category 2: 0 -- 1 -- 1 Category 3: 0 -- 0 -- 0 TOTAL: 0 -- 1 -- 1
FINDINGS LAST AUDIT: 1 State of Illinois, Office of the Auditor General
FRANK J. MAUTINO, AUDITOR GENERAL To obtain a copy of the
... Show Full Article
SPRINGFIELD, Illinois, Feb. 1 (TNSLrpt) -- The Illinois Auditor General issued the following report involving Illinois Conservation Foundation -- Financial Audit.
Here are excerpts:
* * *
REPORT DIGEST
ILLINOIS CONSERVATION FOUNDATION FINANCIAL AUDIT
FOR THE YEAR ENDED JUNE 30, 2025 Release Date: January 27, 2026 FINDINGS THIS AUDIT: 1 CATEGORY: NEW -- REPEAT - TOTAL Category 1: 0 -- 0 -- 0 Category 2: 0 -- 1 -- 1 Category 3: 0 -- 0 -- 0 TOTAL: 0 -- 1 -- 1
FINDINGS LAST AUDIT: 1 State of Illinois, Office of the Auditor General
FRANK J. MAUTINO, AUDITOR GENERAL To obtain a copy of theReport contact: Office of the Auditor General, 400 West Monroe, Suite 306, Springfield, IL 62704-9849
(217) 782-6046 or TTY (888) 261-2887 This Report Digest and Full Report are also available on the worldwide web at www.auditor.illinois.gov INTRODUCTION
This digest covers the financial audit of the Illinois Conservation Foundation (Foundation) as of and for the year ended June 30, 2025. The Foundation's compliance examination covering the two years ended June 30, 2025 will be released under a separate cover.
SYNOPSIS
* (25-01) The Foundation did not have adequate controls over review of internal controls over its service providers.
FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS LACK OF ADEQUATE CONTROLS OVER THE REVIEW OF INTERNAL CONTROLS OVER SERVICE PROVIDERS The Illinois Conservation Foundation (Foundation) did not have adequate controls over the review of internal controls over its service providers.
During testing of five service providers, we noted the Foundation had not: - Obtained and reviewed System and Organization Controls (SOC) reports for subservice providers or performed alternative procedures to determine the impact on its internal control environment.
Three service providers' (60%) SOC reports identified subservice providers.
* Conducted an analysis to determine the impact of noted deviations within the SOC reports for three (60%) service providers.
(Finding 1, pages 30-31) This finding was first reported in fiscal year 2021.
We recommended the Foundation: - Either obtain and review SOC reports of subservice providers or perform alternative procedures to ensure the use of the subservice providers would not impact the Foundation's internal control environment, and
* Conduct an analysis to determine the impact of noted deviations within the SOC reports.
The Foundation agreed with the recommendation.
AUDITOR'S OPINION
The auditors stated the financial statements of the Foundation as of and for the year ended June 30, 2025, are fairly stated in all material respects.
This financial audit was conducted by Roth & Company, LLP.
COURTNEY DZIERWA
Division Director
This report is transmitted in accordance with Section 3-14 of the Illinois State Auditing Act.
FRANK J. MAUTINO
Auditor General
FJM:vrb
* * *
The report is posted at: https://www.auditor.illinois.gov/Audit-Reports/Compliance-Agency-List/DNR/Conserv-Fdn/FY25-ICF-Fin-Digest.pdf
Governor Reeves Provides Update On Severe Winter Weather
JACKSON, Mississippi, Feb. 1 -- Gov. Tate Reeves, R-Mississippi, issued the following news release:
* * *
Governor Reeves Provides Update On Severe Winter Weather
*
JACKSON, Miss. - The state of Mississippi, local officials, hundreds of volunteers, faith-based organizations, and private sector partners continue to respond to the severe winter weather impacting the state. Sadly, two more deaths have been reported in Panola County, bringing the total to 23 statewide. As the response continues, the state of Mississippi's top goals are life safety and utility restoration.
Impacted counties continue
... Show Full Article
JACKSON, Mississippi, Feb. 1 -- Gov. Tate Reeves, R-Mississippi, issued the following news release:
* * *
Governor Reeves Provides Update On Severe Winter Weather
*
JACKSON, Miss. - The state of Mississippi, local officials, hundreds of volunteers, faith-based organizations, and private sector partners continue to respond to the severe winter weather impacting the state. Sadly, two more deaths have been reported in Panola County, bringing the total to 23 statewide. As the response continues, the state of Mississippi's top goals are life safety and utility restoration.
Impacted counties continueto make requests for meals, water, cots, blankets, and generators. A total of 41 counties have made 662 requests. The State of Mississippi continues to fill those requests. So far, 275,832 bottles of water, 93,412 meals, 4,739 blankets, 1,990 cots, and 4,322 tarps have been distributed to impacted counties.
Progress continues to be made on power outages. Thousands of linemen from across the country are working as quickly as possible to restore power in Mississippi. Approximately 55,800 power outages remain, down from a high of about 180,000. 53 generators are currently installed at critical infrastructure sites. Three have been sent to the Burnsville water system in Tishomingo County. As power continues to come online, some generators are being moved to other sites where they are needed.
Temperatures remain below freezing in much of the state, especially in North Mississippi. 93 warming centers and shelters are open in 51 counties, serving approximately 1,220 people. If you do not have heat, please continue to take advantage of the open warming centers and shelters. For the latest list of locations, please visit: January 2026 Winter Weather | Mississippi Emergency Management Agency
The Mississippi State Department of Health continues to operate two medical needs shelters and are treating 24 Mississippians. They also continue to refill oxygen cylinders and have deployed nurse strike teams to assist those in need.
The Mississippi Department of Transportation has reported that they have reopened northbound and southbound lanes on I-55 at exit 233/Pope Rd. in Yalobusha County. Traffic was stopped in 15-minute intervals so utility crews could repair power lines.
The Mississippi National Guard is assisting counties with road clearances, refueling missions, distributing goods, and welfare checks. The Mississippi Department of Wildlife, Fisheries, and Parks is assisting with welfare checks and emergency calls in Alcorn County and Tippah County. The Mississippi Forestry Commission has deployed a team to Tippah County to conduct saw work and assist in clearing road debris. The Mississippi Department of Health continues to operate medical needs shelters in Alcorn County and Lafayette County.
Nonprofits, community organizations, and faith-based organizations are assisting residents. For example, the American Red Cross and Salvation Army are running shelters. Eight Days of Hope is feeding thousands of meals across North Mississippi and helping homeowners with tree and debris cleanup. MS Baptist relief is providing survivors with tree cutting and roof tarping help. Baby2Baby has donated diapers, wipes, and formula. God's Pit Crew is cutting trees, clearing debris, and delivering generators and supplies. Operation BBQ, Mercy Chef's and World Central Kitchen are feeding hungry Mississippians.
The state of Mississippi welcomes all volunteers who want to help; however, we encourage individuals to avoid self-deploying. Instead, please join a verified organization or nonprofit that assists during disasters before heading to the affected area. If you are interested in making donations to help support the severe winter weather response, please visit: January 2026 Winter Weather | Mississippi Emergency Management Agency
***
Original text here: https://governorreeves.ms.gov/governor-reeves-provides-update-on-severe-winter-weather-6/
Florida Auditor General: Baker County District School Board
TALLAHASSEE, Florida, Feb. 1 (TNSLrpt) -- The Florida Auditor General released the following financial and federal single audit (No. 2026-087) on January 27, 2026, entitled "Baker County District School Board."
Here are excerpts:
* * *
SUMMARY
SUMMARY OF REPORT ON FINANCIAL STATEMENTS
Our audit disclosed that the basic financial statements of the Baker County District School Board (District) were presented fairly, in all material respects, in accordance with prescribed financial reporting standards.
SUMMARY OF REPORT ON INTERNAL CONTROL AND COMPLIANCE
Our audit did not identify any deficiencies
... Show Full Article
TALLAHASSEE, Florida, Feb. 1 (TNSLrpt) -- The Florida Auditor General released the following financial and federal single audit (No. 2026-087) on January 27, 2026, entitled "Baker County District School Board."
Here are excerpts:
* * *
SUMMARY
SUMMARY OF REPORT ON FINANCIAL STATEMENTS
Our audit disclosed that the basic financial statements of the Baker County District School Board (District) were presented fairly, in all material respects, in accordance with prescribed financial reporting standards.
SUMMARY OF REPORT ON INTERNAL CONTROL AND COMPLIANCE
Our audit did not identify any deficienciesin internal control over financial reporting that we consider to be material weaknesses.
The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards issued by the Comptroller General of the United States.
SUMMARY OF REPORT ON FEDERAL AWARDS
We audited the District's compliance with applicable Federal awards requirements. The Special Education Cluster and Education Stabilization Fund were audited as major Federal programs. The results of our audit indicated that the District materially complied with the requirements that could have a direct and material effect on each of its major Federal programs.
AUDIT OBJECTIVES AND SCOPE
Our audit objectives were to obtain reasonable assurance about whether the financial statements as a whole were free from material misstatements, whether due to fraud or error, and to issue an auditor's report that included our opinions. Our audit objectives were also to obtain reasonable assurance about whether material noncompliance with applicable Federal awards requirements occurred, whether due to fraud or error, and to express an opinion on the District's compliance based on our audit. In doing so, we:
* Exercised professional judgment and maintained professional skepticism throughout the audit.
* Identified and assessed the risks of material misstatement of the financial statements and material noncompliance with Federal awards requirements, whether due to fraud or error, and designed and performed audit procedures responsive to those risks.
* Obtained an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District's internal control.
* Evaluated the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluated the overall presentation of the financial statements and accompanying Schedule of Expenditures of Federal Awards.
* Concluded whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District's ability to continue as a going concern for a reasonable period of time.
* * *
The report is posted at: https://flauditor.gov/pages/pdf_files/2026-087.pdf
[Category: TNSStaRep]
