States, Cities and Counties
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States, Cities and Counties
Featured Stories
Pa. Treasurer Stacy Garrity: Treasury Participates in Record Number of Events Across Pennsylvania
HARRISBURG, Pennsylvania, Oct. 29 -- The Pennsylvania Treasurer issued the following news release:
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28 October, 2026
Treasurer Stacy Garrity: Treasury Participates in Record Number of Events Across Pennsylvania
Treasury's outreach team has participated in nearly 1,000 events in 2026 to promote Treasury programs
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Harrisburg, PA - Pennsylvania Treasurer Stacy Garrity today announced that Treasury's outreach team has participated in nearly 1,000 events across Pennsylvania so far this year - helping more Pennsylvanians learn about Treasury's consumer programs - PA 529 College and Career ... Show Full Article HARRISBURG, Pennsylvania, Oct. 29 -- The Pennsylvania Treasurer issued the following news release: * * * 28 October, 2026 Treasurer Stacy Garrity: Treasury Participates in Record Number of Events Across Pennsylvania Treasury's outreach team has participated in nearly 1,000 events in 2026 to promote Treasury programs - Harrisburg, PA - Pennsylvania Treasurer Stacy Garrity today announced that Treasury's outreach team has participated in nearly 1,000 events across Pennsylvania so far this year - helping more Pennsylvanians learn about Treasury's consumer programs - PA 529 College and CareerSavings Program, Keystone Scholars, the PA ABLE Savings Program and unclaimed property.
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"We're bringing Treasury's programs directly to communities across the state so more people can discover the resources available to them -- from saving for a child's future and planning for college to finding unclaimed property. Our outreach team is helping Pennsylvanians turn these opportunities into real benefits for themselves, their families and their communities."
- Pennsylvania State Treasurer Stacy Garrity
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Through the first three quarters of 2026, outreach by Treasury's team increased 54 percent, meaning 2026 will be a record year of engaging with Pennsylvanians.
Organizations can contact Treasury to coordinate in-person connections, events, webinars and training opportunities about Treasury's programs, including Keystone Scholars, PA 529, PA ABLE and unclaimed property.
Keystone Scholars provides a free $100 scholarship account to every child born to, or adopted by, a Pennsylvania family since 2019. The account grows alongside the child and will be available for families to use for post-high school education expenses once a child turns 18.
PA 529 accounts are designed to help Pennsylvania families steadily and strategically save with big tax advantages for a wide variety of qualifying educational expenses, including those for technical schools, colleges and universities, K-12 education, and certain apprenticeships and credential programs.
PA ABLE (Achieving a Better Life Experience) accounts provide a way for Pennsylvanians with disabilities to save money tax free without impacting important benefits.
Unclaimed property can include things like dormant bank accounts, uncashed checks, forgotten stocks and more. It can also include physical assets, such as collectible coins, jewelry and savings bonds, that most often come to Treasury as the contents of safe deposit boxes. Treasurer Garrity is working to return more than $5 billion in unclaimed property that is owed to more than one in 10 Pennsylvanians. The average claim is over $1,000. Anyone can search for money at searchandclaimpa.gov.
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"Because of our team's dedication to sharing this information with Pennsylvanians everywhere, more parents are learning about their child's $100 scholarship from Keystone Scholars, how to save with PA 529 and PA ABLE, and how to search for unclaimed property that may be waiting for them. We hope more organizations will take advantage of the great resources Treasury can provide to the people they serve."
- Pennsylvania State Treasurer Stacy Garrity
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For more information about all of Treasury's consumer programs or to contact us to schedule an event, visit patreasury.gov/consumer.
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Original text here: https://www.patreasury.gov/newsroom/archive/2026/10-28-Outreach-Events.html
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28 October, 2026
Treasurer Stacy Garrity: Treasury Participates in Record Number of Events Across Pennsylvania
Treasury's outreach team has participated in nearly 1,000 events in 2026 to promote Treasury programs
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Harrisburg, PA - Pennsylvania Treasurer Stacy Garrity today announced that Treasury's outreach team has participated in nearly 1,000 events across Pennsylvania so far this year - helping more Pennsylvanians learn about Treasury's consumer programs - PA 529 College and Career ... Show Full Article HARRISBURG, Pennsylvania, Oct. 29 -- The Pennsylvania Treasurer issued the following news release: * * * 28 October, 2026 Treasurer Stacy Garrity: Treasury Participates in Record Number of Events Across Pennsylvania Treasury's outreach team has participated in nearly 1,000 events in 2026 to promote Treasury programs - Harrisburg, PA - Pennsylvania Treasurer Stacy Garrity today announced that Treasury's outreach team has participated in nearly 1,000 events across Pennsylvania so far this year - helping more Pennsylvanians learn about Treasury's consumer programs - PA 529 College and CareerSavings Program, Keystone Scholars, the PA ABLE Savings Program and unclaimed property.
* * *
"We're bringing Treasury's programs directly to communities across the state so more people can discover the resources available to them -- from saving for a child's future and planning for college to finding unclaimed property. Our outreach team is helping Pennsylvanians turn these opportunities into real benefits for themselves, their families and their communities."
- Pennsylvania State Treasurer Stacy Garrity
* * *
Through the first three quarters of 2026, outreach by Treasury's team increased 54 percent, meaning 2026 will be a record year of engaging with Pennsylvanians.
Organizations can contact Treasury to coordinate in-person connections, events, webinars and training opportunities about Treasury's programs, including Keystone Scholars, PA 529, PA ABLE and unclaimed property.
Keystone Scholars provides a free $100 scholarship account to every child born to, or adopted by, a Pennsylvania family since 2019. The account grows alongside the child and will be available for families to use for post-high school education expenses once a child turns 18.
PA 529 accounts are designed to help Pennsylvania families steadily and strategically save with big tax advantages for a wide variety of qualifying educational expenses, including those for technical schools, colleges and universities, K-12 education, and certain apprenticeships and credential programs.
PA ABLE (Achieving a Better Life Experience) accounts provide a way for Pennsylvanians with disabilities to save money tax free without impacting important benefits.
Unclaimed property can include things like dormant bank accounts, uncashed checks, forgotten stocks and more. It can also include physical assets, such as collectible coins, jewelry and savings bonds, that most often come to Treasury as the contents of safe deposit boxes. Treasurer Garrity is working to return more than $5 billion in unclaimed property that is owed to more than one in 10 Pennsylvanians. The average claim is over $1,000. Anyone can search for money at searchandclaimpa.gov.
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"Because of our team's dedication to sharing this information with Pennsylvanians everywhere, more parents are learning about their child's $100 scholarship from Keystone Scholars, how to save with PA 529 and PA ABLE, and how to search for unclaimed property that may be waiting for them. We hope more organizations will take advantage of the great resources Treasury can provide to the people they serve."
- Pennsylvania State Treasurer Stacy Garrity
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For more information about all of Treasury's consumer programs or to contact us to schedule an event, visit patreasury.gov/consumer.
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Original text here: https://www.patreasury.gov/newsroom/archive/2026/10-28-Outreach-Events.html
N.Y. State Comptroller Audit: Village of Brightwaters - Treasurer's Duties and Claims Audit
ALBANY, New York, Oct. 29 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. 2026M-84) on Oct. 23, 2026, entitled "Village of Brightwaters - Treasurer's Duties and Claims Audit."
Here are excerpts:
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Audit Objective
Did the Village of Brightwaters (Village) Board of Trustees (Board) adequately monitor the Village Clerk/Treasurer's (Treasurer) financial duties and properly audit claims?
Audit Period
June 01, 2024 - August 31, 2025
Understanding the Audit Area
Effective board oversight of a clerk/treasurer's financial duties and a thorough ... Show Full Article ALBANY, New York, Oct. 29 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. 2026M-84) on Oct. 23, 2026, entitled "Village of Brightwaters - Treasurer's Duties and Claims Audit." Here are excerpts: * * * Audit Objective Did the Village of Brightwaters (Village) Board of Trustees (Board) adequately monitor the Village Clerk/Treasurer's (Treasurer) financial duties and properly audit claims? Audit Period June 01, 2024 - August 31, 2025 Understanding the Audit Area Effective board oversight of a clerk/treasurer's financial duties and a thoroughaudit of claims help safeguard assets and ensure public funds are properly authorized, supported and used for legitimate purposes, while reducing the risk that errors, irregularities or fraud could occur and remain undetected.
During the audit period the Village made 997 nonpayroll disbursements totaling approximately $3.1 million from the general fund and made 122 bank transfers totaling approximately $9.2 million.
Audit Summary
The Board did not monitor the Treasurer's financial duties or audit claims before payment. As a result, if not corrected, the Village has an increased risk that errors, unauthorized or inappropriate transactions and the misappropriation of Village funds could occur and remain undetected. In addition, the Village has an increased risk that goods and services may not be obtained at the lowest possible cost. Specifically:
* The Board did not segregate the Treasurer's financial duties or implement compensating controls, such as reviewing the Treasurer's work. Also, the Board did not review the Treasurer's bank reconciliations to ensure that they were accurate and completed in a timely manner.
* The Mayor and Treasurer did not maintain control of their signature stamps and allowed other individuals to use their stamps to issue checks. In addition, the Treasurer allowed the Village Deputy Clerk (Deputy Clerk) to use her password to access the Treasurer's financial software user account and print checks, which the Deputy Clerk signed using the Treasurer's signature stamp. Sharing financial software user accounts and signature stamps increases the risk that unauthorized or inappropriate transactions could occur and the individual responsible for these actions might not be identified or held accountable.
* The Board did not audit each claim before payment and did not sign the claims or abstracts (list of claims) as required by the Village's procurement policy (Village policy). Board members also did not ensure that each claim contained adequate supporting documentation, such as receipts and invoices, before approving them for payment.
We reviewed 183 nonpayroll disbursements totaling $1.3 million and determined that the Board did not audit 109 disbursements totaling $381,067 before they were paid. We also reviewed the 183 disbursements to determine whether they were adequately supported and identified:
* 29 claims totaling $72,557 did not have a claim voucher, an invoice or other supporting documentation.
* 22 claims totaling $81,504 did not have required quotes.
* Three claims totaling $9,730 improperly included $783 in sales tax.
The report includes nine recommendations that, if implemented, will improve the Board's oversight of the Treasurer's financial duties and the claims audit process to help safeguard Village funds from errors, unauthorized or inappropriate transactions and misappropriation. Village officials agreed with our recommendations and indicated they will take corrective action.
This audit was conducted pursuant to Article V, Section 1 of the State Constitution and the Office of the New York State Comptroller's (OSC's) authority as set forth in Article 3 of the New York State (NYS) General Municipal Law (GML). The audit's 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 should be prepared and provided to OSC within 90 days, pursuant to Section 35 GML. For more information on preparing and filing the CAP, please refer to the OSC brochure, Responding to an OSC Audit Report, which was provided with the draft audit report. The Board is encouraged to make the CAP available for public review in the Clerk-Treasurer's office.
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The report is posted at: www.osc.ny.gov/local-government/audits/village/2026/10/23/village-brightwaters-treasurers-duties-and-claims-audit-2026m-84
Here are excerpts:
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Audit Objective
Did the Village of Brightwaters (Village) Board of Trustees (Board) adequately monitor the Village Clerk/Treasurer's (Treasurer) financial duties and properly audit claims?
Audit Period
June 01, 2024 - August 31, 2025
Understanding the Audit Area
Effective board oversight of a clerk/treasurer's financial duties and a thorough ... Show Full Article ALBANY, New York, Oct. 29 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. 2026M-84) on Oct. 23, 2026, entitled "Village of Brightwaters - Treasurer's Duties and Claims Audit." Here are excerpts: * * * Audit Objective Did the Village of Brightwaters (Village) Board of Trustees (Board) adequately monitor the Village Clerk/Treasurer's (Treasurer) financial duties and properly audit claims? Audit Period June 01, 2024 - August 31, 2025 Understanding the Audit Area Effective board oversight of a clerk/treasurer's financial duties and a thoroughaudit of claims help safeguard assets and ensure public funds are properly authorized, supported and used for legitimate purposes, while reducing the risk that errors, irregularities or fraud could occur and remain undetected.
During the audit period the Village made 997 nonpayroll disbursements totaling approximately $3.1 million from the general fund and made 122 bank transfers totaling approximately $9.2 million.
Audit Summary
The Board did not monitor the Treasurer's financial duties or audit claims before payment. As a result, if not corrected, the Village has an increased risk that errors, unauthorized or inappropriate transactions and the misappropriation of Village funds could occur and remain undetected. In addition, the Village has an increased risk that goods and services may not be obtained at the lowest possible cost. Specifically:
* The Board did not segregate the Treasurer's financial duties or implement compensating controls, such as reviewing the Treasurer's work. Also, the Board did not review the Treasurer's bank reconciliations to ensure that they were accurate and completed in a timely manner.
* The Mayor and Treasurer did not maintain control of their signature stamps and allowed other individuals to use their stamps to issue checks. In addition, the Treasurer allowed the Village Deputy Clerk (Deputy Clerk) to use her password to access the Treasurer's financial software user account and print checks, which the Deputy Clerk signed using the Treasurer's signature stamp. Sharing financial software user accounts and signature stamps increases the risk that unauthorized or inappropriate transactions could occur and the individual responsible for these actions might not be identified or held accountable.
* The Board did not audit each claim before payment and did not sign the claims or abstracts (list of claims) as required by the Village's procurement policy (Village policy). Board members also did not ensure that each claim contained adequate supporting documentation, such as receipts and invoices, before approving them for payment.
We reviewed 183 nonpayroll disbursements totaling $1.3 million and determined that the Board did not audit 109 disbursements totaling $381,067 before they were paid. We also reviewed the 183 disbursements to determine whether they were adequately supported and identified:
* 29 claims totaling $72,557 did not have a claim voucher, an invoice or other supporting documentation.
* 22 claims totaling $81,504 did not have required quotes.
* Three claims totaling $9,730 improperly included $783 in sales tax.
The report includes nine recommendations that, if implemented, will improve the Board's oversight of the Treasurer's financial duties and the claims audit process to help safeguard Village funds from errors, unauthorized or inappropriate transactions and misappropriation. Village officials agreed with our recommendations and indicated they will take corrective action.
This audit was conducted pursuant to Article V, Section 1 of the State Constitution and the Office of the New York State Comptroller's (OSC's) authority as set forth in Article 3 of the New York State (NYS) General Municipal Law (GML). The audit's 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 should be prepared and provided to OSC within 90 days, pursuant to Section 35 GML. For more information on preparing and filing the CAP, please refer to the OSC brochure, Responding to an OSC Audit Report, which was provided with the draft audit report. The Board is encouraged to make the CAP available for public review in the Clerk-Treasurer's office.
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The report is posted at: www.osc.ny.gov/local-government/audits/village/2026/10/23/village-brightwaters-treasurers-duties-and-claims-audit-2026m-84
N.Y. State Comptroller Audit: Town of Hermon - Town Clerk/Tax Collector
ALBANY, New York, Oct. 29 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. 2026M-93) on Oct. 23, 2026, entitled "Town of Hermon - Town Clerk/Tax Collector."
Here are excerpts:
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Audit Objective
Did the Town of Hermon (Town) Town Clerk/Tax Collector (Clerk) properly record, deposit, remit and report all collections?
Audit Period
January 1, 2025 - March 12, 2026
Understanding the Audit Area
A town clerk (clerk) must accurately record, deposit, remit and report collections within the time frames prescribed in New York State (NYS) Town Law ... Show Full Article ALBANY, New York, Oct. 29 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. 2026M-93) on Oct. 23, 2026, entitled "Town of Hermon - Town Clerk/Tax Collector." Here are excerpts: * * * Audit Objective Did the Town of Hermon (Town) Town Clerk/Tax Collector (Clerk) properly record, deposit, remit and report all collections? Audit Period January 1, 2025 - March 12, 2026 Understanding the Audit Area A town clerk (clerk) must accurately record, deposit, remit and report collections within the time frames prescribed in New York State (NYS) Town Law(Town Law) to enable informed decision-making by the town board, prevent theft or misappropriation of funds, comply with legal requirements and maintain public trust. Accurate records maintained in a timely manner are essential for establishing financial accountability and proper financial management, for oversight by the town board, and for protecting public funds.
From January 1 through December 31, 2025, the Clerk collected real property taxes, water and sewer revenues and clerk fees totaling approximately $1.6 million.
Audit Summary
For the collections we examined, the Clerk generally remitted tax collections and clerk fees to the appropriate parties in a timely manner and properly reported clerk fee collections. However, the Clerk did not properly record and deposit all collections. The Clerk's inadequate collection records and not having a clear audit trail increased the risk that errors or irregularities could occur and remain undetected and that funds could be lost or misappropriated. When collections are not accurately recorded, and there is no clear audit trail from recorded collections to deposits, Town officials cannot be assured that all collections are accounted for and deposited intact as received. In addition, there is an increased risk that customers may not receive the proper credit for payments made and that other errors and irregularities could occur and go undetected and uncorrected.
We tested tax, water and sewer rent and clerk fee collections totaling $587,1481 and determined the Clerk generally deposited check collections in a timely manner. However, the Clerk's records were insufficient to determine whether individual cash collections were deposited intact and in a timely manner. Furthermore, the Clerk deposited $197 less in cash than what was recorded as collected.
The Clerk also did not complete monthly bank reconciliations and accountability analyses comparing cash on hand with known liabilities. We performed an accountability analysis of the Clerk's two bank accounts and identified an unexplained cash surplus of $923. Without monthly bank reconciliations and accountability analyses, errors, unrecorded receipts and other irregularities could occur and remain undetected and uncorrected. Also, Town officials could have less assurance that public funds are properly accounted for.
The report includes five recommendations that, if implemented, will improve the Clerk's financial records and procedures and help ensure collections are properly recorded, deposited and accounted for. Town officials agreed with our recommendations and have initiated corrective action.
This audit was conducted pursuant to Article V, Section 1 of the State Constitution and the Office of the New York State Comptroller's (OSC's) authority as set forth in Article 3 of the NYS General Municipal Law (GML). The audit's methodology and standards are included in Appendix C.
The Town Board (Board) has the responsibility to initiate corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this report should be prepared and provided to OSC within 90 days, pursuant to Section 35 of GML. For more information on preparing and filing the CAP, please refer to the OSC brochure, Responding to an OSC Audit Report, which was provided with the draft audit report. The Board is encouraged to make the CAP available for public review in the Clerk's office.
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The report is posted at: www.osc.ny.gov/local-government/audits/town/2026/10/23/town-hermon-town-clerktax-collector-2026m-93
Here are excerpts:
* * *
Audit Objective
Did the Town of Hermon (Town) Town Clerk/Tax Collector (Clerk) properly record, deposit, remit and report all collections?
Audit Period
January 1, 2025 - March 12, 2026
Understanding the Audit Area
A town clerk (clerk) must accurately record, deposit, remit and report collections within the time frames prescribed in New York State (NYS) Town Law ... Show Full Article ALBANY, New York, Oct. 29 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. 2026M-93) on Oct. 23, 2026, entitled "Town of Hermon - Town Clerk/Tax Collector." Here are excerpts: * * * Audit Objective Did the Town of Hermon (Town) Town Clerk/Tax Collector (Clerk) properly record, deposit, remit and report all collections? Audit Period January 1, 2025 - March 12, 2026 Understanding the Audit Area A town clerk (clerk) must accurately record, deposit, remit and report collections within the time frames prescribed in New York State (NYS) Town Law(Town Law) to enable informed decision-making by the town board, prevent theft or misappropriation of funds, comply with legal requirements and maintain public trust. Accurate records maintained in a timely manner are essential for establishing financial accountability and proper financial management, for oversight by the town board, and for protecting public funds.
From January 1 through December 31, 2025, the Clerk collected real property taxes, water and sewer revenues and clerk fees totaling approximately $1.6 million.
Audit Summary
For the collections we examined, the Clerk generally remitted tax collections and clerk fees to the appropriate parties in a timely manner and properly reported clerk fee collections. However, the Clerk did not properly record and deposit all collections. The Clerk's inadequate collection records and not having a clear audit trail increased the risk that errors or irregularities could occur and remain undetected and that funds could be lost or misappropriated. When collections are not accurately recorded, and there is no clear audit trail from recorded collections to deposits, Town officials cannot be assured that all collections are accounted for and deposited intact as received. In addition, there is an increased risk that customers may not receive the proper credit for payments made and that other errors and irregularities could occur and go undetected and uncorrected.
We tested tax, water and sewer rent and clerk fee collections totaling $587,1481 and determined the Clerk generally deposited check collections in a timely manner. However, the Clerk's records were insufficient to determine whether individual cash collections were deposited intact and in a timely manner. Furthermore, the Clerk deposited $197 less in cash than what was recorded as collected.
The Clerk also did not complete monthly bank reconciliations and accountability analyses comparing cash on hand with known liabilities. We performed an accountability analysis of the Clerk's two bank accounts and identified an unexplained cash surplus of $923. Without monthly bank reconciliations and accountability analyses, errors, unrecorded receipts and other irregularities could occur and remain undetected and uncorrected. Also, Town officials could have less assurance that public funds are properly accounted for.
The report includes five recommendations that, if implemented, will improve the Clerk's financial records and procedures and help ensure collections are properly recorded, deposited and accounted for. Town officials agreed with our recommendations and have initiated corrective action.
This audit was conducted pursuant to Article V, Section 1 of the State Constitution and the Office of the New York State Comptroller's (OSC's) authority as set forth in Article 3 of the NYS General Municipal Law (GML). The audit's methodology and standards are included in Appendix C.
The Town Board (Board) has the responsibility to initiate corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this report should be prepared and provided to OSC within 90 days, pursuant to Section 35 of GML. For more information on preparing and filing the CAP, please refer to the OSC brochure, Responding to an OSC Audit Report, which was provided with the draft audit report. The Board is encouraged to make the CAP available for public review in the Clerk's office.
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The report is posted at: www.osc.ny.gov/local-government/audits/town/2026/10/23/town-hermon-town-clerktax-collector-2026m-93
N.Y. Motor Vehicles Dept. and GTSC Team Up With the Rochester Americans Hockey Team to Help Deter Impaired Driving
ALBANY, New York, Oct. 29 -- The New York State Department of Motor Vehicles issued the following news release:
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October 28, 2026
DMV and GTSC Team Up with the Rochester Americans Hockey Team to Help Deter Impaired Driving
'Amerks' Mascot and Team, Local Officials Join to Announce Sponsorship
Acting Commissioner Christian Jackstadt will Drop the Puck to Start Amerks October 28 Home Game
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The Department of Motor Vehicles (DMV) and the Governor's Traffic Safety Committee (GTSC) are teaming up with the Rochester Americans ("Amerks") to urge Monroe County drivers not to drive while impaired ... Show Full Article ALBANY, New York, Oct. 29 -- The New York State Department of Motor Vehicles issued the following news release: * * * October 28, 2026 DMV and GTSC Team Up with the Rochester Americans Hockey Team to Help Deter Impaired Driving 'Amerks' Mascot and Team, Local Officials Join to Announce Sponsorship Acting Commissioner Christian Jackstadt will Drop the Puck to Start Amerks October 28 Home Game - The Department of Motor Vehicles (DMV) and the Governor's Traffic Safety Committee (GTSC) are teaming up with the Rochester Americans ("Amerks") to urge Monroe County drivers not to drive while impairedby alcohol or drugs and to slow down. Acting New York State DMV Commissioner Christian Jackstadt joined team representatives, including Amerks' mascot, Moose, and local officials to announce the collaboration, which comes during a special impaired driving increased enforcement period statewide leading up to Halloween.
Before tonight's game against the Hershey Bears, Acting Commissioner Jackstadt will take part in a ceremonial puck drop on the ice at Blue Cross Arena.
"Our partnership with the Amerks will help us drive home the message about the dangers and consequences of impaired driving, especially to younger, male drivers who are overrepresented in substance-related crashes," said Acting Commissioner Jackstadt. "Governor Hochul has made protecting New York families a top priority, a priority DMV and GTSC share, and this partnership with the Amerks and the related coordinated media campaign will help that effort. One injury, one death on our roads is one too many. There is no excuse for getting behind the wheel while impaired when there are so many options to make a plan and find a safe ride home."
DMV Deputy Commissioner Mary Tanner-Richter said, "As a former prosecutor who has seen the devastating consequences of impaired driving first-hand, I am so glad to have us partner with the Amerks and local law enforcement to remind New Yorkers that these crashes are 100% preventable. Far too many families have been shattered by someone else's poor decisions, and I know this could happen to anyone, anywhere. It takes all of us working together to spread the message and change drivers' behaviors to keep our roads safe for everyone."
Chad Buck, Rochester Americans Vice President of Business Operations, said, "This partnership brings together two organizations committed to making a positive impact in the communities we serve. We are grateful for the opportunity to work alongside the New York State DMV and Governor's Traffic Safety Committee to educate, engage, and inspire our fans around the importance of traffic safety and responsible driving."
New York State Police Superintendent Steven G. James said, "Members in law enforcement have seen first-hand the results of impaired and reckless driving. All too often, these outcomes involve fatalities and serious injuries with lives and families that are changed forever. We all must play on the same team to combat drunk driving so everyone can get to where they are going safely. The New York State Police proudly joins the Department of Motor Vehicles, Governor's Traffic Safety Committee, Rochester Americans and all law enforcement partners in the continued effort to discourage, detect, and apprehend impaired and drunk drivers."
Monroe County Executive Adam Bello said, "Everyone wants to go home with an Amerks victory, but more importantly, everyone wants to get home safe at the end of the night. There is no excuse for impaired or reckless driving, and I'm grateful to DMV, the Governor's Traffic Safety Committee and the Amerks for promoting safer roadways. This partnership comes at a perfect time as we continue to prioritize traffic safety in Monroe County and work towards creating safer streets for all."
Monroe County Sheriff Todd Baxter said, "The Monroe County Sheriff's Office is committed to keeping our roadways safe through proactive enforcement and public education focused on preventing impaired driving and speeding, While our deputies will continue to hold drivers accountable for dangerous behavior, we also want to remind everyone that impaired driving is preventable. If you plan to drink, make the responsible choice to arrange a safe ride home. One decision can make the difference between getting home safely and a tragedy that impacts an entire community. Let's all work together to save lives!"
Monroe County Clerk Jamie Romeo said, "Thank you to Governor Kathy Hochul, the Governor's Traffic Safety Committee, and Acting Commissioner Christian Jackstadt for bringing this important initiative to our community. Traffic safety is something that affects every one of us. Whether we are driving to work, taking our children to school, or heading out to enjoy a Rochester Americans game, we all share the responsibility of keeping our roads safe. Every safe decision behind the wheel helps protect someone's family and can save a life."
Rochester Mayor Malik Evans said, "As hockey fans celebrate the Amerks season and children look forward to a safe Halloween, all of us must take precautions and be responsible while driving. Addressing traffic violence requires bold leadership, shared responsibility, and sustained collaboration. That's why it's great to see the Department of Motor Vehicles, the Governor's Traffic Safety Committee, and the Amerks teaming up to promote traffic safety this time of year and ensure Rochester's roadways are safer for all."
Rochester Police Chief David Smith said, "Impaired driving kills far too many members of our community. We are proud to partner with the DMV, GTSC, The Rochester Americans, and all of our partners in bringing our goal of Vision Zero to a reality."
Ulster County Sheriff Juan Figueroa, President of the NYS Sheriffs' Association, said, "Impaired driving is a choice...a very dangerous choice. Crashes, injuries, and deaths caused by drunk or drugged drivers are completely avoidable. Partnerships like this allow the message to reach more people...and the message is simple: Have a Plan and do not drive impaired."
Town of Brighton Police Department Chief David Catholdi, President of the New York State Association of Chiefs of Police, said, "We are happy for this partnership among DMV, GTSC and the Rochester Amerks to get the word out and hope to decrease the instances of impaired driving and reducing crashes on our roadways. Drivers should remember that there will be increased law enforcement patrols on the road between now and Halloween to deter and prevent crashes."
Data shows that Monroe County has one of the highest rates of substance-related crashes in the state, with many of those caused by male drivers aged 20-49. The primary goal of this sponsorship and related media campaign is to reach that demographic to remind them of the dangers of impaired driving and speeding.
The media campaign will highlight the dangers of impaired driving and the risks of speeding. It will include video and banners displayed during Amerks' home games as well as regionally-targeted social media, television and radio ads, and billboards.
The start of this campaign comes in the lead up to Halloween as state and local law enforcement increase patrols from Sunday, October 25 through Saturday, October 31 aimed at stopping and preventing impaired and reckless driving. . This is one of many GTSC-funded l coordinated initiatives conducted throughout the year that provide additional resources for law enforcement to reduce alcohol- and drug-impaired traffic crashes.
Throughout the Amerks' season from now until April, DMV and GTSC will also provide educational traffic safety information and giveaways with traffic safety messaging, including reflective slap bracelets for walking at night and reflective flashing bicycle lights.
Learn more about impaired driving and speeding and other traffic safety initiatives on DMV's website (https://dmv.ny.gov/driver-license-points-and-penalties?utm_source=press+release&utm_medium=website&utm_campaign=Amerks+Monroe+County+impaired&utm_id=Amerks+Monroe+County+impaired) and the GTSC website.
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Original text here: https://dmv.ny.gov/news/dmv-and-gtsc-team-up-with-the-rochester-americans-hockey-team-to-help-deter-impaired-driving
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October 28, 2026
DMV and GTSC Team Up with the Rochester Americans Hockey Team to Help Deter Impaired Driving
'Amerks' Mascot and Team, Local Officials Join to Announce Sponsorship
Acting Commissioner Christian Jackstadt will Drop the Puck to Start Amerks October 28 Home Game
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The Department of Motor Vehicles (DMV) and the Governor's Traffic Safety Committee (GTSC) are teaming up with the Rochester Americans ("Amerks") to urge Monroe County drivers not to drive while impaired ... Show Full Article ALBANY, New York, Oct. 29 -- The New York State Department of Motor Vehicles issued the following news release: * * * October 28, 2026 DMV and GTSC Team Up with the Rochester Americans Hockey Team to Help Deter Impaired Driving 'Amerks' Mascot and Team, Local Officials Join to Announce Sponsorship Acting Commissioner Christian Jackstadt will Drop the Puck to Start Amerks October 28 Home Game - The Department of Motor Vehicles (DMV) and the Governor's Traffic Safety Committee (GTSC) are teaming up with the Rochester Americans ("Amerks") to urge Monroe County drivers not to drive while impairedby alcohol or drugs and to slow down. Acting New York State DMV Commissioner Christian Jackstadt joined team representatives, including Amerks' mascot, Moose, and local officials to announce the collaboration, which comes during a special impaired driving increased enforcement period statewide leading up to Halloween.
Before tonight's game against the Hershey Bears, Acting Commissioner Jackstadt will take part in a ceremonial puck drop on the ice at Blue Cross Arena.
"Our partnership with the Amerks will help us drive home the message about the dangers and consequences of impaired driving, especially to younger, male drivers who are overrepresented in substance-related crashes," said Acting Commissioner Jackstadt. "Governor Hochul has made protecting New York families a top priority, a priority DMV and GTSC share, and this partnership with the Amerks and the related coordinated media campaign will help that effort. One injury, one death on our roads is one too many. There is no excuse for getting behind the wheel while impaired when there are so many options to make a plan and find a safe ride home."
DMV Deputy Commissioner Mary Tanner-Richter said, "As a former prosecutor who has seen the devastating consequences of impaired driving first-hand, I am so glad to have us partner with the Amerks and local law enforcement to remind New Yorkers that these crashes are 100% preventable. Far too many families have been shattered by someone else's poor decisions, and I know this could happen to anyone, anywhere. It takes all of us working together to spread the message and change drivers' behaviors to keep our roads safe for everyone."
Chad Buck, Rochester Americans Vice President of Business Operations, said, "This partnership brings together two organizations committed to making a positive impact in the communities we serve. We are grateful for the opportunity to work alongside the New York State DMV and Governor's Traffic Safety Committee to educate, engage, and inspire our fans around the importance of traffic safety and responsible driving."
New York State Police Superintendent Steven G. James said, "Members in law enforcement have seen first-hand the results of impaired and reckless driving. All too often, these outcomes involve fatalities and serious injuries with lives and families that are changed forever. We all must play on the same team to combat drunk driving so everyone can get to where they are going safely. The New York State Police proudly joins the Department of Motor Vehicles, Governor's Traffic Safety Committee, Rochester Americans and all law enforcement partners in the continued effort to discourage, detect, and apprehend impaired and drunk drivers."
Monroe County Executive Adam Bello said, "Everyone wants to go home with an Amerks victory, but more importantly, everyone wants to get home safe at the end of the night. There is no excuse for impaired or reckless driving, and I'm grateful to DMV, the Governor's Traffic Safety Committee and the Amerks for promoting safer roadways. This partnership comes at a perfect time as we continue to prioritize traffic safety in Monroe County and work towards creating safer streets for all."
Monroe County Sheriff Todd Baxter said, "The Monroe County Sheriff's Office is committed to keeping our roadways safe through proactive enforcement and public education focused on preventing impaired driving and speeding, While our deputies will continue to hold drivers accountable for dangerous behavior, we also want to remind everyone that impaired driving is preventable. If you plan to drink, make the responsible choice to arrange a safe ride home. One decision can make the difference between getting home safely and a tragedy that impacts an entire community. Let's all work together to save lives!"
Monroe County Clerk Jamie Romeo said, "Thank you to Governor Kathy Hochul, the Governor's Traffic Safety Committee, and Acting Commissioner Christian Jackstadt for bringing this important initiative to our community. Traffic safety is something that affects every one of us. Whether we are driving to work, taking our children to school, or heading out to enjoy a Rochester Americans game, we all share the responsibility of keeping our roads safe. Every safe decision behind the wheel helps protect someone's family and can save a life."
Rochester Mayor Malik Evans said, "As hockey fans celebrate the Amerks season and children look forward to a safe Halloween, all of us must take precautions and be responsible while driving. Addressing traffic violence requires bold leadership, shared responsibility, and sustained collaboration. That's why it's great to see the Department of Motor Vehicles, the Governor's Traffic Safety Committee, and the Amerks teaming up to promote traffic safety this time of year and ensure Rochester's roadways are safer for all."
Rochester Police Chief David Smith said, "Impaired driving kills far too many members of our community. We are proud to partner with the DMV, GTSC, The Rochester Americans, and all of our partners in bringing our goal of Vision Zero to a reality."
Ulster County Sheriff Juan Figueroa, President of the NYS Sheriffs' Association, said, "Impaired driving is a choice...a very dangerous choice. Crashes, injuries, and deaths caused by drunk or drugged drivers are completely avoidable. Partnerships like this allow the message to reach more people...and the message is simple: Have a Plan and do not drive impaired."
Town of Brighton Police Department Chief David Catholdi, President of the New York State Association of Chiefs of Police, said, "We are happy for this partnership among DMV, GTSC and the Rochester Amerks to get the word out and hope to decrease the instances of impaired driving and reducing crashes on our roadways. Drivers should remember that there will be increased law enforcement patrols on the road between now and Halloween to deter and prevent crashes."
Data shows that Monroe County has one of the highest rates of substance-related crashes in the state, with many of those caused by male drivers aged 20-49. The primary goal of this sponsorship and related media campaign is to reach that demographic to remind them of the dangers of impaired driving and speeding.
The media campaign will highlight the dangers of impaired driving and the risks of speeding. It will include video and banners displayed during Amerks' home games as well as regionally-targeted social media, television and radio ads, and billboards.
The start of this campaign comes in the lead up to Halloween as state and local law enforcement increase patrols from Sunday, October 25 through Saturday, October 31 aimed at stopping and preventing impaired and reckless driving. . This is one of many GTSC-funded l coordinated initiatives conducted throughout the year that provide additional resources for law enforcement to reduce alcohol- and drug-impaired traffic crashes.
Throughout the Amerks' season from now until April, DMV and GTSC will also provide educational traffic safety information and giveaways with traffic safety messaging, including reflective slap bracelets for walking at night and reflective flashing bicycle lights.
Learn more about impaired driving and speeding and other traffic safety initiatives on DMV's website (https://dmv.ny.gov/driver-license-points-and-penalties?utm_source=press+release&utm_medium=website&utm_campaign=Amerks+Monroe+County+impaired&utm_id=Amerks+Monroe+County+impaired) and the GTSC website.
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Original text here: https://dmv.ny.gov/news/dmv-and-gtsc-team-up-with-the-rochester-americans-hockey-team-to-help-deter-impaired-driving
N.Y. DEC Announces Proposed Rulemaking for the Protection of Adirondack Brook Trout Ponds
ALBANY, New York, Oct. 29 -- The New York State Department of Environmental Conservation issued the following news release:
* * *
October 28, 2026
DEC Announces Proposed Rulemaking for the Protection of Adirondack Brook Trout Ponds
The New York State Department of Environmental Conservation (DEC) today announced proposed regulations to protect populations of Adirondack brook trout, New York's state fish. The proposals simplify harvest regulations for Adirondack brook trout ponds and prohibit the use of live baitfish in the Adirondack Park in all but 146 waters.
"DEC is adopting these measures ... Show Full Article ALBANY, New York, Oct. 29 -- The New York State Department of Environmental Conservation issued the following news release: * * * October 28, 2026 DEC Announces Proposed Rulemaking for the Protection of Adirondack Brook Trout Ponds The New York State Department of Environmental Conservation (DEC) today announced proposed regulations to protect populations of Adirondack brook trout, New York's state fish. The proposals simplify harvest regulations for Adirondack brook trout ponds and prohibit the use of live baitfish in the Adirondack Park in all but 146 waters. "DEC is adopting these measuresto provide high-quality angling opportunities while also protecting the state's precious Adirondack brook trout ponds from the harmful effects of unwanted baitfish introductions," said DEC Commissioner Amanda Lefton. "The changes would make fishing regulations easier to understand, while also ensuring the perpetuation of this important resource for generations to come."
There are more than 400 managed brook trout ponds in the Adirondack Park. Introduction of baitfish into those ponds represents the primary threat to ponded brook trout populations across the Adirondacks. Baitfish compete with brook trout, resulting in the loss of wild self-sustaining populations. Ponds that are victim to an introduction must be reclaimed with a chemical piscicide and restocked, which is costly and sometimes impossible due to size constraints or other considerations. To date, the State's baitfish regulations have not adequately protected Adirondack brook trout ponds from either inadvertent or intentional introductions of unwanted baitfish.
Currently, baitfish are allowed in the Adirondack Park except for 1,211 waters where possession is prohibited. The regulatory structure for these prohibitions is a mix of specific waterbody references, as well as references to waters within a land classification (i.e. Saint Regis Canoe Area), which can be confusing and burdensome to anglers.
The proposed rule prohibits the use of live baitfish within the Blue Line of the Park and allows for only a small number of exceptions (146 waters). This approach is straightforward and much easier for anglers to understand. It also clearly communicates the serious threat of baitfish introductions to ponded brook trout populations.
In addition, in this proposal, special harvest regulations that exist on 24 of the approximately 430 brook trout ponds DEC manages are being eliminated. These special harvest regulations have not resulted in a demonstrable benefit compared to the existing statewide regulation of five brook trout per day, any size. Eliminating these unnecessary special regulations will provide the simplicity and consistency needed to promote compliance and provide greater angler enjoyment.
The proposals are commensurate with DEC's Adirondack Brook Trout Pond Management Plan (https://dec.ny.gov/sites/default/files/2025-05/brooktroutpondmgmtplan.pdf), which was finalized in December 2025 after extensive outreach and public comment opportunity.
The full text and a summary of the proposed regulatory changes, along with a list of proposed waters where live baitfish use will be permitted, are available on DEC's website Fish and Wildlife Regulatory Revisions - NYSDEC (https://dec.ny.gov/regulatory/regulations/proposed-emergency-recently-adopted-regulations/fish-wildlife-revisions).
DEC is interested in anglers' viewpoints and encourages public feedback on the proposed regulations. Comments will be accepted through December 28, 2026, and should be emailed to regulations.fish@dec.ny.gov with the subject line "Adirondack Brook Trout Regulations," or sent by standard mail to:
NYSDEC
c/o Inland Fisheries Section
625 Broadway
Albany, NY 12233-4753
* * *
Original text here: https://dec.ny.gov/news/press-releases/2026/10/dec-announces-proposed-rulemaking-for-the-protection-of-adirondack-brook-trout-ponds
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October 28, 2026
DEC Announces Proposed Rulemaking for the Protection of Adirondack Brook Trout Ponds
The New York State Department of Environmental Conservation (DEC) today announced proposed regulations to protect populations of Adirondack brook trout, New York's state fish. The proposals simplify harvest regulations for Adirondack brook trout ponds and prohibit the use of live baitfish in the Adirondack Park in all but 146 waters.
"DEC is adopting these measures ... Show Full Article ALBANY, New York, Oct. 29 -- The New York State Department of Environmental Conservation issued the following news release: * * * October 28, 2026 DEC Announces Proposed Rulemaking for the Protection of Adirondack Brook Trout Ponds The New York State Department of Environmental Conservation (DEC) today announced proposed regulations to protect populations of Adirondack brook trout, New York's state fish. The proposals simplify harvest regulations for Adirondack brook trout ponds and prohibit the use of live baitfish in the Adirondack Park in all but 146 waters. "DEC is adopting these measuresto provide high-quality angling opportunities while also protecting the state's precious Adirondack brook trout ponds from the harmful effects of unwanted baitfish introductions," said DEC Commissioner Amanda Lefton. "The changes would make fishing regulations easier to understand, while also ensuring the perpetuation of this important resource for generations to come."
There are more than 400 managed brook trout ponds in the Adirondack Park. Introduction of baitfish into those ponds represents the primary threat to ponded brook trout populations across the Adirondacks. Baitfish compete with brook trout, resulting in the loss of wild self-sustaining populations. Ponds that are victim to an introduction must be reclaimed with a chemical piscicide and restocked, which is costly and sometimes impossible due to size constraints or other considerations. To date, the State's baitfish regulations have not adequately protected Adirondack brook trout ponds from either inadvertent or intentional introductions of unwanted baitfish.
Currently, baitfish are allowed in the Adirondack Park except for 1,211 waters where possession is prohibited. The regulatory structure for these prohibitions is a mix of specific waterbody references, as well as references to waters within a land classification (i.e. Saint Regis Canoe Area), which can be confusing and burdensome to anglers.
The proposed rule prohibits the use of live baitfish within the Blue Line of the Park and allows for only a small number of exceptions (146 waters). This approach is straightforward and much easier for anglers to understand. It also clearly communicates the serious threat of baitfish introductions to ponded brook trout populations.
In addition, in this proposal, special harvest regulations that exist on 24 of the approximately 430 brook trout ponds DEC manages are being eliminated. These special harvest regulations have not resulted in a demonstrable benefit compared to the existing statewide regulation of five brook trout per day, any size. Eliminating these unnecessary special regulations will provide the simplicity and consistency needed to promote compliance and provide greater angler enjoyment.
The proposals are commensurate with DEC's Adirondack Brook Trout Pond Management Plan (https://dec.ny.gov/sites/default/files/2025-05/brooktroutpondmgmtplan.pdf), which was finalized in December 2025 after extensive outreach and public comment opportunity.
The full text and a summary of the proposed regulatory changes, along with a list of proposed waters where live baitfish use will be permitted, are available on DEC's website Fish and Wildlife Regulatory Revisions - NYSDEC (https://dec.ny.gov/regulatory/regulations/proposed-emergency-recently-adopted-regulations/fish-wildlife-revisions).
DEC is interested in anglers' viewpoints and encourages public feedback on the proposed regulations. Comments will be accepted through December 28, 2026, and should be emailed to regulations.fish@dec.ny.gov with the subject line "Adirondack Brook Trout Regulations," or sent by standard mail to:
NYSDEC
c/o Inland Fisheries Section
625 Broadway
Albany, NY 12233-4753
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Original text here: https://dec.ny.gov/news/press-releases/2026/10/dec-announces-proposed-rulemaking-for-the-protection-of-adirondack-brook-trout-ponds
Ga. Dept. of Audits & Accounts: Wayne County Board of Education FYE 2025 Audit Report
ATLANTA, Georgia, Oct. 29 -- The Georgia Department of Audits and Accounts issued the following report entitled "Wayne County Board of Education FYE 2025 Audit Report."
Here are excerpts:
* * *
Independent Auditor's Report
The Honorable Brian P. Kemp, Governor of Georgia
Members of the General Assembly of the State of Georgia
Members of the State Board of Education
and
Ms. Toni Williams, Superintendent and Members of the
Wayne County Board of Education
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, ... Show Full Article ATLANTA, Georgia, Oct. 29 -- The Georgia Department of Audits and Accounts issued the following report entitled "Wayne County Board of Education FYE 2025 Audit Report." Here are excerpts: * * * Independent Auditor's Report The Honorable Brian P. Kemp, Governor of Georgia Members of the General Assembly of the State of Georgia Members of the State Board of Education and Ms. Toni Williams, Superintendent and Members of the Wayne County Board of Education Report on the Audit of the Financial Statements Opinions We have audited the accompanying financial statements of the governmental activities,each major fund, and fiduciary activities of the Wayne County Board of Education (School District) as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the School District's basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and fiduciary activities of the School District as of June 30, 2025, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report.
We are required to be independent of the School District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Emphasis of Matter
As described in Note to the financial statements, in 2025, the School District adopted new accounting guidance, Governmental Accounting Standards Board (GASB) Statement No. 101, Compensated Absences. The School District restated beginning balances for the effect of GASB Statement No. 101. Our opinions are not modified with respect to this matter.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the School District's ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with GAAS and Government Auditing Standards, we:
* Exercise professional judgment and maintain professional skepticism throughout the audit.
* Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
* Obtain 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 School District's internal control. Accordingly, no such opinion is expressed.
* Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
* Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the School District's ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit.
Required Supplementary Information
Management has omitted the Management's Discussion and Analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinions on the basic financial statements are not affected by this missing information.
Accounting principles generally accepted in the United States of America require that the required supplementary information listed in the table of contents be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with GAAS, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the School District's basic financial statements. The accompanying supplementary information, as listed in the table of contents, is presented for the purposes of additional analysis and is not a required part of the basic financial statements. The Schedule of Expenditures of Federal Awards is presented for purposes of additional analysis as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and is also not a required part of the basic financial statements.
The supplementary information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with GAAS. In our opinion, the information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated October 19, 2026 on our consideration of the School District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the School District's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the School District's internal control over financial reporting and compliance.
A copy of this report has been filed as a permanent record and made available to the press of the State, as provided for by Official Code of Georgia Annotated section 50-6-24.
Respectfully submitted,
Greg S. Griffin
State Auditor
October 19, 2026
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The report is posted at: https://www.audits.ga.gov/ReportSearch/download/34521?_gl=1*138t3l*_ga*MjEyMDA0Nzk3NC4xNzg4NjAxMzAz*_ga_8Z4RV13R5J*czE3OTMyNjAyNzAkbzYkZzAkdDE3OTMyNjAyNzAkajYwJGwwJGgw*_ga_65FL79Y113*czE3OTMyNjAyNzAkbzYkZzAkdDE3OTMyNjAyNzAkajYwJGwwJGgw
Here are excerpts:
* * *
Independent Auditor's Report
The Honorable Brian P. Kemp, Governor of Georgia
Members of the General Assembly of the State of Georgia
Members of the State Board of Education
and
Ms. Toni Williams, Superintendent and Members of the
Wayne County Board of Education
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, ... Show Full Article ATLANTA, Georgia, Oct. 29 -- The Georgia Department of Audits and Accounts issued the following report entitled "Wayne County Board of Education FYE 2025 Audit Report." Here are excerpts: * * * Independent Auditor's Report The Honorable Brian P. Kemp, Governor of Georgia Members of the General Assembly of the State of Georgia Members of the State Board of Education and Ms. Toni Williams, Superintendent and Members of the Wayne County Board of Education Report on the Audit of the Financial Statements Opinions We have audited the accompanying financial statements of the governmental activities,each major fund, and fiduciary activities of the Wayne County Board of Education (School District) as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the School District's basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and fiduciary activities of the School District as of June 30, 2025, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report.
We are required to be independent of the School District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Emphasis of Matter
As described in Note to the financial statements, in 2025, the School District adopted new accounting guidance, Governmental Accounting Standards Board (GASB) Statement No. 101, Compensated Absences. The School District restated beginning balances for the effect of GASB Statement No. 101. Our opinions are not modified with respect to this matter.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the School District's ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with GAAS and Government Auditing Standards, we:
* Exercise professional judgment and maintain professional skepticism throughout the audit.
* Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
* Obtain 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 School District's internal control. Accordingly, no such opinion is expressed.
* Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
* Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the School District's ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit.
Required Supplementary Information
Management has omitted the Management's Discussion and Analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinions on the basic financial statements are not affected by this missing information.
Accounting principles generally accepted in the United States of America require that the required supplementary information listed in the table of contents be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with GAAS, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the School District's basic financial statements. The accompanying supplementary information, as listed in the table of contents, is presented for the purposes of additional analysis and is not a required part of the basic financial statements. The Schedule of Expenditures of Federal Awards is presented for purposes of additional analysis as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and is also not a required part of the basic financial statements.
The supplementary information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with GAAS. In our opinion, the information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated October 19, 2026 on our consideration of the School District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the School District's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the School District's internal control over financial reporting and compliance.
A copy of this report has been filed as a permanent record and made available to the press of the State, as provided for by Official Code of Georgia Annotated section 50-6-24.
Respectfully submitted,
Greg S. Griffin
State Auditor
October 19, 2026
* * *
The report is posted at: https://www.audits.ga.gov/ReportSearch/download/34521?_gl=1*138t3l*_ga*MjEyMDA0Nzk3NC4xNzg4NjAxMzAz*_ga_8Z4RV13R5J*czE3OTMyNjAyNzAkbzYkZzAkdDE3OTMyNjAyNzAkajYwJGwwJGgw*_ga_65FL79Y113*czE3OTMyNjAyNzAkbzYkZzAkdDE3OTMyNjAyNzAkajYwJGwwJGgw
Ga. Dept. of Audits & Accounts: City of Thomasville Board of Education FYE 2025 Audit Report
ATLANTA, Georgia, Oct. 29 -- The Georgia Department of Audits and Accounts issued the following report entitled "City of Thomasville Board of Education FYE 2025 Audit Report."
Here are excerpts:
* * *
Independent Auditor's Report
The Honorable Brian P. Kemp, Governor of Georgia
Members of the General Assembly of the State of Georgia
Members of the State Board of Education
and
Dr. Scott Sweeting, Superintendent and Members of the
City of Thomasville Board of Education
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the ... Show Full Article ATLANTA, Georgia, Oct. 29 -- The Georgia Department of Audits and Accounts issued the following report entitled "City of Thomasville Board of Education FYE 2025 Audit Report." Here are excerpts: * * * Independent Auditor's Report The Honorable Brian P. Kemp, Governor of Georgia Members of the General Assembly of the State of Georgia Members of the State Board of Education and Dr. Scott Sweeting, Superintendent and Members of the City of Thomasville Board of Education Report on the Audit of the Financial Statements Opinions We have audited the accompanying financial statements of thegovernmental activities, each major fund, and fiduciary activities of the City of Thomasville Board of Education (School District) as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the School District's basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and fiduciary activities of the School District as of June 30, 2025, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report.
We are required to be independent of the School District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Emphasis of Matter
As described in Note 2 to the financial statements, in 2025, the School District adopted new accounting guidance, Governmental Accounting Standards Board (GASB) Statement No. 101, Compensated Absences. The School District restated beginning balances for the effect of GASB Statement No. 101. Our opinions are not modified with respect to this matter.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the School District's ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with GAAS and Government Auditing Standards, we:
* Exercise professional judgment and maintain professional skepticism throughout the audit.
* Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
* Obtain 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 School District's internal control. Accordingly, no such opinion is expressed.
* Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
* Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the School District's ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit.
Required Supplementary Information
Management has omitted the Management's Discussion and Analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinions on the basic financial statements are not affected by this missing information.
Accounting principles generally accepted in the United States of America require that the required supplementary information listed in the table of contents be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with GAAS, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the School District's basic financial statements. The accompanying supplementary information, as listed in the table of contents, is presented for the purposes of additional analysis and is not a required part of the basic financial statements. The Schedule of Expenditures of Federal Awards is presented for purposes of additional analysis as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and is also not a required part of the basic financial statements.
The supplementary information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with GAAS. In our opinion, the information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated October 27, 2026 on our consideration of the School District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the School District's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the School District's internal control over financial reporting and compliance.
A copy of this report has been filed as a permanent record and made available to the press of the State, as provided for by Official Code of Georgia Annotated section 50-6-24.
Respectfully submitted,
Greg S. Griffin
State Auditor
October 27, 2026
* * *
The report is posted at: https://www.audits.ga.gov/ReportSearch/download/34551?_gl=1*3u2kwm*_ga*MjEyMDA0Nzk3NC4xNzg4NjAxMzAz*_ga_8Z4RV13R5J*czE3OTMyNjAyNzAkbzYkZzEkdDE3OTMyNjExMTkkajU5JGwwJGgw*_ga_65FL79Y113*czE3OTMyNjAyNzAkbzYkZzEkdDE3OTMyNjExMTkkajU5JGwwJGgw
Here are excerpts:
* * *
Independent Auditor's Report
The Honorable Brian P. Kemp, Governor of Georgia
Members of the General Assembly of the State of Georgia
Members of the State Board of Education
and
Dr. Scott Sweeting, Superintendent and Members of the
City of Thomasville Board of Education
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the ... Show Full Article ATLANTA, Georgia, Oct. 29 -- The Georgia Department of Audits and Accounts issued the following report entitled "City of Thomasville Board of Education FYE 2025 Audit Report." Here are excerpts: * * * Independent Auditor's Report The Honorable Brian P. Kemp, Governor of Georgia Members of the General Assembly of the State of Georgia Members of the State Board of Education and Dr. Scott Sweeting, Superintendent and Members of the City of Thomasville Board of Education Report on the Audit of the Financial Statements Opinions We have audited the accompanying financial statements of thegovernmental activities, each major fund, and fiduciary activities of the City of Thomasville Board of Education (School District) as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the School District's basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and fiduciary activities of the School District as of June 30, 2025, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report.
We are required to be independent of the School District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Emphasis of Matter
As described in Note 2 to the financial statements, in 2025, the School District adopted new accounting guidance, Governmental Accounting Standards Board (GASB) Statement No. 101, Compensated Absences. The School District restated beginning balances for the effect of GASB Statement No. 101. Our opinions are not modified with respect to this matter.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the School District's ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with GAAS and Government Auditing Standards, we:
* Exercise professional judgment and maintain professional skepticism throughout the audit.
* Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
* Obtain 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 School District's internal control. Accordingly, no such opinion is expressed.
* Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
* Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the School District's ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit.
Required Supplementary Information
Management has omitted the Management's Discussion and Analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinions on the basic financial statements are not affected by this missing information.
Accounting principles generally accepted in the United States of America require that the required supplementary information listed in the table of contents be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with GAAS, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the School District's basic financial statements. The accompanying supplementary information, as listed in the table of contents, is presented for the purposes of additional analysis and is not a required part of the basic financial statements. The Schedule of Expenditures of Federal Awards is presented for purposes of additional analysis as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and is also not a required part of the basic financial statements.
The supplementary information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with GAAS. In our opinion, the information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated October 27, 2026 on our consideration of the School District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the School District's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the School District's internal control over financial reporting and compliance.
A copy of this report has been filed as a permanent record and made available to the press of the State, as provided for by Official Code of Georgia Annotated section 50-6-24.
Respectfully submitted,
Greg S. Griffin
State Auditor
October 27, 2026
* * *
The report is posted at: https://www.audits.ga.gov/ReportSearch/download/34551?_gl=1*3u2kwm*_ga*MjEyMDA0Nzk3NC4xNzg4NjAxMzAz*_ga_8Z4RV13R5J*czE3OTMyNjAyNzAkbzYkZzEkdDE3OTMyNjExMTkkajU5JGwwJGgw*_ga_65FL79Y113*czE3OTMyNjAyNzAkbzYkZzEkdDE3OTMyNjExMTkkajU5JGwwJGgw