States, Cities and Counties
Here's a look at documents covering state government, cities and counties
States, Cities and Counties
Featured Stories
N.Y. State Comptroller Audit: Village of Moravia - Treasurer's Records and Reports
ALBANY, New York, Oct. 13 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. 2026M-91) on Oct. 9, 2026, entitled "Village of Moravia - Treasurer's Records and Reports."
Here are excerpts:
* * *
Audit Objective
Did the Village of Moravia (Village) Treasurer (Treasurer) prepare and maintain complete, accurate and timely records and reports?
Audit Period
June 1, 2023 - July 15, 2026
Understanding the Audit Area
Complete, accurate and timely accounting records and reports provide the foundation for sound financial management by helping ensure that ... Show Full Article ALBANY, New York, Oct. 13 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. 2026M-91) on Oct. 9, 2026, entitled "Village of Moravia - Treasurer's Records and Reports." Here are excerpts: * * * Audit Objective Did the Village of Moravia (Village) Treasurer (Treasurer) prepare and maintain complete, accurate and timely records and reports? Audit Period June 1, 2023 - July 15, 2026 Understanding the Audit Area Complete, accurate and timely accounting records and reports provide the foundation for sound financial management by helping ensure thatall financial activity is properly recorded, assets are safeguarded and financial information is available to support informed decision-making. Accurate accounting records and timely financial reports enable a village board to effectively monitor a village's financial condition, evaluate budget-to-actual results and identify financial trends. They also promote transparency and accountability by providing officials, taxpayers and other stakeholders with reliable information regarding how public resources are received, spent and managed.
The Village's budgeted appropriations for the 2025-26 fiscal year totaled $2.7 million for the general, water and sewer funds. The Village also has a wastewater treatment plant capital improvement project with an estimated cost of $25.5 million.
Audit Summary
The Treasurer did not prepare and maintain complete, accurate and timely records and reports. As a result, the Board of Trustees (Board) did not have reliable financial information to effectively manage the Village's financial operations, which increased the risk that errors, irregularities and misuse of Village resources could occur and remain undetected.
The Treasurer did not properly record all receipts and transfers in and transfers out in the computerized accounting records or report them from June 1, 2023 through August 31, 2025. Specifically, we identified unrecorded and unreported transfers out totaling more than $16.8 million and unrecorded and unreported receipts and transfers into the general, water, sewer and capital projects funds totaling more than $11.8 million. Although the Treasurer prepared bank reconciliations for all bank accounts each month, they were not always accurate. The Treasurer also did not regularly provide budget-to-actual reports to the Board because she did not enter the detailed budget into the computerized accounting records, which would have enabled the reports to be electronically generated. In addition, the Treasurer filed the Village's 2024-25 Annual Financial Report (AFR) 115 days after the extended due date.1 Furthermore, the 2023-24 and 2024-25 AFRs that the Treasurer filed did not agree with the Village's financial records.
Had the Board audited or engaged an independent public accountant to audit the Treasurer's records as required by New York State (NYS) Village Law (Village Law) Section 4-408, the errors and deficiencies identified during the audit may have been detected and corrected sooner.
The report includes six recommendations that, if implemented, will improve the Treasurer's records and reports so that the Board will have reliable financial information to effectively manage the Village's financial operations. Village officials agreed with our recommendations and have indicated they planned to initiate 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 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 GML Section 35. 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 Village Clerk's office.
* * *
The report is posted at: www.osc.ny.gov/local-government/audits/village/2026/10/09/village-moravia-treasurers-records-and-reports-2026m-91
Here are excerpts:
* * *
Audit Objective
Did the Village of Moravia (Village) Treasurer (Treasurer) prepare and maintain complete, accurate and timely records and reports?
Audit Period
June 1, 2023 - July 15, 2026
Understanding the Audit Area
Complete, accurate and timely accounting records and reports provide the foundation for sound financial management by helping ensure that ... Show Full Article ALBANY, New York, Oct. 13 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. 2026M-91) on Oct. 9, 2026, entitled "Village of Moravia - Treasurer's Records and Reports." Here are excerpts: * * * Audit Objective Did the Village of Moravia (Village) Treasurer (Treasurer) prepare and maintain complete, accurate and timely records and reports? Audit Period June 1, 2023 - July 15, 2026 Understanding the Audit Area Complete, accurate and timely accounting records and reports provide the foundation for sound financial management by helping ensure thatall financial activity is properly recorded, assets are safeguarded and financial information is available to support informed decision-making. Accurate accounting records and timely financial reports enable a village board to effectively monitor a village's financial condition, evaluate budget-to-actual results and identify financial trends. They also promote transparency and accountability by providing officials, taxpayers and other stakeholders with reliable information regarding how public resources are received, spent and managed.
The Village's budgeted appropriations for the 2025-26 fiscal year totaled $2.7 million for the general, water and sewer funds. The Village also has a wastewater treatment plant capital improvement project with an estimated cost of $25.5 million.
Audit Summary
The Treasurer did not prepare and maintain complete, accurate and timely records and reports. As a result, the Board of Trustees (Board) did not have reliable financial information to effectively manage the Village's financial operations, which increased the risk that errors, irregularities and misuse of Village resources could occur and remain undetected.
The Treasurer did not properly record all receipts and transfers in and transfers out in the computerized accounting records or report them from June 1, 2023 through August 31, 2025. Specifically, we identified unrecorded and unreported transfers out totaling more than $16.8 million and unrecorded and unreported receipts and transfers into the general, water, sewer and capital projects funds totaling more than $11.8 million. Although the Treasurer prepared bank reconciliations for all bank accounts each month, they were not always accurate. The Treasurer also did not regularly provide budget-to-actual reports to the Board because she did not enter the detailed budget into the computerized accounting records, which would have enabled the reports to be electronically generated. In addition, the Treasurer filed the Village's 2024-25 Annual Financial Report (AFR) 115 days after the extended due date.1 Furthermore, the 2023-24 and 2024-25 AFRs that the Treasurer filed did not agree with the Village's financial records.
Had the Board audited or engaged an independent public accountant to audit the Treasurer's records as required by New York State (NYS) Village Law (Village Law) Section 4-408, the errors and deficiencies identified during the audit may have been detected and corrected sooner.
The report includes six recommendations that, if implemented, will improve the Treasurer's records and reports so that the Board will have reliable financial information to effectively manage the Village's financial operations. Village officials agreed with our recommendations and have indicated they planned to initiate 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 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 GML Section 35. 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 Village Clerk's office.
* * *
The report is posted at: www.osc.ny.gov/local-government/audits/village/2026/10/09/village-moravia-treasurers-records-and-reports-2026m-91
N.Y. State Comptroller Audit: Palmyra-Macedon Central School District - Information Technology Asset Management
ALBANY, New York, Oct. 13 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. 2026M-83) on Oct. 9, 2026, entitled "Palmyra-Macedon Central School District - Information Technology Asset Management."
Here are excerpts:
* * *
Audit Objective
Did Palmyra-Macedon Central School District (District) officials appropriately inventory, track and safeguard information technology (IT) assets?
Audit Period
July 1, 2024 - June 18, 2026
Understanding the Audit Area
District officials are responsible for establishing procedures to appropriately inventory, ... Show Full Article ALBANY, New York, Oct. 13 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. 2026M-83) on Oct. 9, 2026, entitled "Palmyra-Macedon Central School District - Information Technology Asset Management." Here are excerpts: * * * Audit Objective Did Palmyra-Macedon Central School District (District) officials appropriately inventory, track and safeguard information technology (IT) assets? Audit Period July 1, 2024 - June 18, 2026 Understanding the Audit Area District officials are responsible for establishing procedures to appropriately inventory,track and safeguard IT assets and ensuring those procedures are followed because maintaining complete and accurate inventory records and appropriately tracking and safeguarding IT assets helps officials account for district resources and reduces the risk that assets and the information they contain are lost, stolen, misused or accessed by unauthorized individuals.
From July 1, 2024 through April 30, 2026, the District purchased IT assets totaling approximately $655,100.
Audit Summary
District officials did not appropriately inventory, track and safeguard IT assets. Because the Board of Education (Board) did not adopt an IT asset inventory policy, District officials lacked detailed guidance for the maintenance of IT asset inventory records. As a result, the Director of Instructional Technology (Director) did not maintain complete, accurate and up-to-date inventory records to properly account for IT assets. Specifically:
* The District's IT asset inventory records did not include all IT assets and none of the IT asset inventory records contained adequate information to sufficiently track or identify the District's IT assets.
* The records had incomplete or inaccurate information and did not contain certain asset-identifying information, such as an asset's serial number, make and model, location, employee or student assigned, acquisition date, cost and disposal date.
* Although the Director and an IT Department employee told us that they conducted annual physical inventory counts, these were not documented to support that IT assets were properly accounted for and safeguarded.
The lack of adequate IT asset inventory records exposes IT assets to loss, theft or misuse. During our physical inventory walkthrough, and subsequent Director follow-up, District officials were unable to locate one of the 50 IT assets we selected for testing, which was a printer costing approximately $400.
The report includes three recommendations that, if implemented, will improve the District's processes for inventorying, tracking and safeguarding IT assets and help ensure IT assets are properly accounted for and protected from loss, theft or misuse.
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 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 must be prepared and provided to OSC within 90 days, pursuant to Section 35 of GML, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing the CAP, please refer to the OSC brochure, Responding to an OSC Audit Report, which was provided with the draft audit report. The CAP should be posted on the District's website for public review.
* * *
The report is posted at: www.osc.ny.gov/local-government/audits/school-district/2026/10/09/palmyra-macedon-central-school-district-information-technology-asset
Here are excerpts:
* * *
Audit Objective
Did Palmyra-Macedon Central School District (District) officials appropriately inventory, track and safeguard information technology (IT) assets?
Audit Period
July 1, 2024 - June 18, 2026
Understanding the Audit Area
District officials are responsible for establishing procedures to appropriately inventory, ... Show Full Article ALBANY, New York, Oct. 13 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. 2026M-83) on Oct. 9, 2026, entitled "Palmyra-Macedon Central School District - Information Technology Asset Management." Here are excerpts: * * * Audit Objective Did Palmyra-Macedon Central School District (District) officials appropriately inventory, track and safeguard information technology (IT) assets? Audit Period July 1, 2024 - June 18, 2026 Understanding the Audit Area District officials are responsible for establishing procedures to appropriately inventory,track and safeguard IT assets and ensuring those procedures are followed because maintaining complete and accurate inventory records and appropriately tracking and safeguarding IT assets helps officials account for district resources and reduces the risk that assets and the information they contain are lost, stolen, misused or accessed by unauthorized individuals.
From July 1, 2024 through April 30, 2026, the District purchased IT assets totaling approximately $655,100.
Audit Summary
District officials did not appropriately inventory, track and safeguard IT assets. Because the Board of Education (Board) did not adopt an IT asset inventory policy, District officials lacked detailed guidance for the maintenance of IT asset inventory records. As a result, the Director of Instructional Technology (Director) did not maintain complete, accurate and up-to-date inventory records to properly account for IT assets. Specifically:
* The District's IT asset inventory records did not include all IT assets and none of the IT asset inventory records contained adequate information to sufficiently track or identify the District's IT assets.
* The records had incomplete or inaccurate information and did not contain certain asset-identifying information, such as an asset's serial number, make and model, location, employee or student assigned, acquisition date, cost and disposal date.
* Although the Director and an IT Department employee told us that they conducted annual physical inventory counts, these were not documented to support that IT assets were properly accounted for and safeguarded.
The lack of adequate IT asset inventory records exposes IT assets to loss, theft or misuse. During our physical inventory walkthrough, and subsequent Director follow-up, District officials were unable to locate one of the 50 IT assets we selected for testing, which was a printer costing approximately $400.
The report includes three recommendations that, if implemented, will improve the District's processes for inventorying, tracking and safeguarding IT assets and help ensure IT assets are properly accounted for and protected from loss, theft or misuse.
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 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 must be prepared and provided to OSC within 90 days, pursuant to Section 35 of GML, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing the CAP, please refer to the OSC brochure, Responding to an OSC Audit Report, which was provided with the draft audit report. The CAP should be posted on the District's website for public review.
* * *
The report is posted at: www.osc.ny.gov/local-government/audits/school-district/2026/10/09/palmyra-macedon-central-school-district-information-technology-asset
N.Y. State Comptroller Audit: Le Roy Fire District - Purchasing - Travel, Meals and Refreshments
ALBANY, New York, Oct. 13 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. 2026M-59) on Oct. 9, 2026, entitled "Le Roy Fire District - Purchasing: Travel, Meals and Refreshments."
Here are excerpts:
* * *
Audit Objective
Did the Le Roy Fire District's (District) Board of Fire Commissioners (Board) ensure travel, meal and refreshment purchases were adequately supported and for a proper District purpose?
Audit Period
January 1, 2023 - March 2, 2026
Understanding the Audit Area
Ensuring that travel, meal and refreshment purchases are adequately ... Show Full Article ALBANY, New York, Oct. 13 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. 2026M-59) on Oct. 9, 2026, entitled "Le Roy Fire District - Purchasing: Travel, Meals and Refreshments." Here are excerpts: * * * Audit Objective Did the Le Roy Fire District's (District) Board of Fire Commissioners (Board) ensure travel, meal and refreshment purchases were adequately supported and for a proper District purpose? Audit Period January 1, 2023 - March 2, 2026 Understanding the Audit Area Ensuring that travel, meal and refreshment purchases are adequatelysupported with documentation and for proper district purposes helps safeguard public funds, promotes transparency and accountability and provides assurance that district resources are used prudently and in the best interests of the district and its taxpayers.
During the audit period, District officials paid for 134 travel, meal and refreshment purchases totaling $23,350.
Audit Summary
The Board did not adequately oversee the District's travel, meal and refreshment purchases to ensure they were properly supported with documentation, complied with District policies and served legitimate District purposes. Of the 134 purchases totaling approximately $23,000 that we reviewed, 117 purchases totaling approximately $22,100 contained one or more exceptions. As a result, District officials paid approximately $17,000 for purchases that were unnecessary or not appropriate District expenditures. The purchases accounted for 74 percent of the travel, meal and refreshment purchases made during the audit.
Specifically, we noted the following exceptions. Some purchases included more than one exception:
* 71 non-travel-related meal or refreshment purchases, totaling approximately $13,800 did not qualify as actual and necessary District expenses.
* 44 travel-related purchases totaling approximately $8,000 did not have evidence of prior approval or completed expense vouchers as required by the District's travel policy, and 14 non-travel-related meal and refreshment purchases totaling approximately $2,200 did not have adequate supporting documentation such as itemized receipts to demonstrate that they were for a proper District purpose.
* 32 travel-related purchases that included meal and lodging expenses exceeding the District's travel policy limits for lodging costs and per diem meal allowances by approximately $2,800.
Although the Board was generally required to perform a proper claims audit before they were paid, the Board did not audit or approve travel, meal and refreshment purchases before payment. Had each Commissioner conducted a thorough and deliberate claims audit, they would have noted that a significant number of travel-related purchases did not comply with the District's travel policy and that non-travel-related meal and refreshment purchases did not have adequate supporting documentation to demonstrate that they were proper District charges. Furthermore, had the Board established a written policy identifying which non-travel-related activities qualified for meals and refreshments, District staff and volunteers would have had clearer guidance on allowable expenditures and the proper use of District funds.
The report includes three recommendations that, if implemented, will strengthen the Board's oversight of travel, meal and refreshment expenditures and improve the District's claims audit and payment process. Although District officials generally agreed with our recommendations and indicated they will take corrective action, they disagreed with certain aspects of our findings. Appendix C includes our comments on issues raised in the District's response.
We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the Office of the New York State Comptroller's (OSC) authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and standards are included in Appendix D.
The Board has the responsibility to initiate corrective action. Pursuant to Section 181-b of New York State Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in this report must be prepared and forwarded to our office within 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report, which you received with the draft audit report. We encourage the Board to make the CAP available for public review.
* * *
The report is posted at: www.osc.ny.gov/local-government/audits/fire-district/2026/10/09/le-roy-fire-district-purchasing-travel-meals-and-refreshments-2026m-59
Here are excerpts:
* * *
Audit Objective
Did the Le Roy Fire District's (District) Board of Fire Commissioners (Board) ensure travel, meal and refreshment purchases were adequately supported and for a proper District purpose?
Audit Period
January 1, 2023 - March 2, 2026
Understanding the Audit Area
Ensuring that travel, meal and refreshment purchases are adequately ... Show Full Article ALBANY, New York, Oct. 13 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. 2026M-59) on Oct. 9, 2026, entitled "Le Roy Fire District - Purchasing: Travel, Meals and Refreshments." Here are excerpts: * * * Audit Objective Did the Le Roy Fire District's (District) Board of Fire Commissioners (Board) ensure travel, meal and refreshment purchases were adequately supported and for a proper District purpose? Audit Period January 1, 2023 - March 2, 2026 Understanding the Audit Area Ensuring that travel, meal and refreshment purchases are adequatelysupported with documentation and for proper district purposes helps safeguard public funds, promotes transparency and accountability and provides assurance that district resources are used prudently and in the best interests of the district and its taxpayers.
During the audit period, District officials paid for 134 travel, meal and refreshment purchases totaling $23,350.
Audit Summary
The Board did not adequately oversee the District's travel, meal and refreshment purchases to ensure they were properly supported with documentation, complied with District policies and served legitimate District purposes. Of the 134 purchases totaling approximately $23,000 that we reviewed, 117 purchases totaling approximately $22,100 contained one or more exceptions. As a result, District officials paid approximately $17,000 for purchases that were unnecessary or not appropriate District expenditures. The purchases accounted for 74 percent of the travel, meal and refreshment purchases made during the audit.
Specifically, we noted the following exceptions. Some purchases included more than one exception:
* 71 non-travel-related meal or refreshment purchases, totaling approximately $13,800 did not qualify as actual and necessary District expenses.
* 44 travel-related purchases totaling approximately $8,000 did not have evidence of prior approval or completed expense vouchers as required by the District's travel policy, and 14 non-travel-related meal and refreshment purchases totaling approximately $2,200 did not have adequate supporting documentation such as itemized receipts to demonstrate that they were for a proper District purpose.
* 32 travel-related purchases that included meal and lodging expenses exceeding the District's travel policy limits for lodging costs and per diem meal allowances by approximately $2,800.
Although the Board was generally required to perform a proper claims audit before they were paid, the Board did not audit or approve travel, meal and refreshment purchases before payment. Had each Commissioner conducted a thorough and deliberate claims audit, they would have noted that a significant number of travel-related purchases did not comply with the District's travel policy and that non-travel-related meal and refreshment purchases did not have adequate supporting documentation to demonstrate that they were proper District charges. Furthermore, had the Board established a written policy identifying which non-travel-related activities qualified for meals and refreshments, District staff and volunteers would have had clearer guidance on allowable expenditures and the proper use of District funds.
The report includes three recommendations that, if implemented, will strengthen the Board's oversight of travel, meal and refreshment expenditures and improve the District's claims audit and payment process. Although District officials generally agreed with our recommendations and indicated they will take corrective action, they disagreed with certain aspects of our findings. Appendix C includes our comments on issues raised in the District's response.
We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the Office of the New York State Comptroller's (OSC) authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and standards are included in Appendix D.
The Board has the responsibility to initiate corrective action. Pursuant to Section 181-b of New York State Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in this report must be prepared and forwarded to our office within 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report, which you received with the draft audit report. We encourage the Board to make the CAP available for public review.
* * *
The report is posted at: www.osc.ny.gov/local-government/audits/fire-district/2026/10/09/le-roy-fire-district-purchasing-travel-meals-and-refreshments-2026m-59
N.Y. State Comptroller Audit: City of Oneonta - Cybersecurity
ALBANY, New York, Oct. 13 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. 2026M-42) on Oct. 2, 2026, entitled "City of Oneonta - Cybersecurity."
Here are excerpts:
* * *
Audit Objective
Did City of Oneonta (City) officials provide adequate governance to safeguard information technology (IT) assets from cybersecurity threats?
Audit Period
January 1, 2024 - November 7, 2025
Understanding the Audit Area
City officials should provide adequate cybersecurity governance to protect IT assets, ensure operational continuity, safeguard personal, private ... Show Full Article ALBANY, New York, Oct. 13 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. 2026M-42) on Oct. 2, 2026, entitled "City of Oneonta - Cybersecurity." Here are excerpts: * * * Audit Objective Did City of Oneonta (City) officials provide adequate governance to safeguard information technology (IT) assets from cybersecurity threats? Audit Period January 1, 2024 - November 7, 2025 Understanding the Audit Area City officials should provide adequate cybersecurity governance to protect IT assets, ensure operational continuity, safeguard personal, privateor sensitive information (PPSI),1 reduce the risk of cyber incidents and financial losses, comply with legal obligations and maintain public confidence.
During the audit period, the City paid an external IT service provider $222,752 to perform various IT services, including hardware maintenance and repair, security services and other IT support services. The City had 188 employees and 106 computers as of July 2025.
Audit Summary
City officials did not provide adequate governance to safeguard IT assets from cybersecurity threats. While the City's third-party IT vendor created several cybersecurity policies, standards and guidelines, the City's Common Council (Council) did not formally adopt the policies and City officials did not review, enforce or monitor employee compliance with the policies. In addition, officials did not communicate the policies to City employees in a timely manner, and they did not clearly document cybersecurity roles and responsibilities in City employees' job descriptions. As a result, policy violations occurred, including officials not documenting risk assessment activities and employees not completing cybersecurity awareness training within 30 days of hire.
Without effective cybersecurity governance, including Council-adopted and enforced policies, clearly documented roles and responsibilities, risk assessment documentation and cybersecurity awareness training, the City is at an increased risk of a successful cyberattack. Cyberattack effects can include IT system downtime and disruption, the inability to provide services reliant on IT assets, data exfiltration or corruption by malicious actors, and increased remediation and recovery costs. In addition, unclear job descriptions may lead to decreased efficiency of cybersecurity efforts, overreliance on individuals and inadequate segregation of duties. Cybersecurity governance weaknesses may also lead to ineffective cybersecurity risk management and inefficient incident response, which could potentially result in unauthorized access to City IT assets and data.
Sensitive IT control weaknesses were communicated confidentially to officials.
The report includes seven recommendations that, if implemented, will improve the City's cybersecurity governance, improve accountability for cybersecurity responsibilities, enhance compliance with adopted policies and reduce the risk of unauthorized access, data loss and disruption of critical IT services. City officials disagreed with certain aspects of our findings, and their response is included in Appendix B. Our comments on the City's response are included in Appendix C.
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 General Municipal Law (GML). The audit's methodology and standards are included in Appendix D.
The Council 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 Council is encouraged to make the CAP available for public review in the City Clerk's (Clerk's) office.
* * *
The report is posted at: www.osc.ny.gov/local-government/audits/city/2026/10/02/city-oneonta-cybersecurity-2026m-42
Here are excerpts:
* * *
Audit Objective
Did City of Oneonta (City) officials provide adequate governance to safeguard information technology (IT) assets from cybersecurity threats?
Audit Period
January 1, 2024 - November 7, 2025
Understanding the Audit Area
City officials should provide adequate cybersecurity governance to protect IT assets, ensure operational continuity, safeguard personal, private ... Show Full Article ALBANY, New York, Oct. 13 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. 2026M-42) on Oct. 2, 2026, entitled "City of Oneonta - Cybersecurity." Here are excerpts: * * * Audit Objective Did City of Oneonta (City) officials provide adequate governance to safeguard information technology (IT) assets from cybersecurity threats? Audit Period January 1, 2024 - November 7, 2025 Understanding the Audit Area City officials should provide adequate cybersecurity governance to protect IT assets, ensure operational continuity, safeguard personal, privateor sensitive information (PPSI),1 reduce the risk of cyber incidents and financial losses, comply with legal obligations and maintain public confidence.
During the audit period, the City paid an external IT service provider $222,752 to perform various IT services, including hardware maintenance and repair, security services and other IT support services. The City had 188 employees and 106 computers as of July 2025.
Audit Summary
City officials did not provide adequate governance to safeguard IT assets from cybersecurity threats. While the City's third-party IT vendor created several cybersecurity policies, standards and guidelines, the City's Common Council (Council) did not formally adopt the policies and City officials did not review, enforce or monitor employee compliance with the policies. In addition, officials did not communicate the policies to City employees in a timely manner, and they did not clearly document cybersecurity roles and responsibilities in City employees' job descriptions. As a result, policy violations occurred, including officials not documenting risk assessment activities and employees not completing cybersecurity awareness training within 30 days of hire.
Without effective cybersecurity governance, including Council-adopted and enforced policies, clearly documented roles and responsibilities, risk assessment documentation and cybersecurity awareness training, the City is at an increased risk of a successful cyberattack. Cyberattack effects can include IT system downtime and disruption, the inability to provide services reliant on IT assets, data exfiltration or corruption by malicious actors, and increased remediation and recovery costs. In addition, unclear job descriptions may lead to decreased efficiency of cybersecurity efforts, overreliance on individuals and inadequate segregation of duties. Cybersecurity governance weaknesses may also lead to ineffective cybersecurity risk management and inefficient incident response, which could potentially result in unauthorized access to City IT assets and data.
Sensitive IT control weaknesses were communicated confidentially to officials.
The report includes seven recommendations that, if implemented, will improve the City's cybersecurity governance, improve accountability for cybersecurity responsibilities, enhance compliance with adopted policies and reduce the risk of unauthorized access, data loss and disruption of critical IT services. City officials disagreed with certain aspects of our findings, and their response is included in Appendix B. Our comments on the City's response are included in Appendix C.
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 General Municipal Law (GML). The audit's methodology and standards are included in Appendix D.
The Council 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 Council is encouraged to make the CAP available for public review in the City Clerk's (Clerk's) office.
* * *
The report is posted at: www.osc.ny.gov/local-government/audits/city/2026/10/02/city-oneonta-cybersecurity-2026m-42
Ga. Dept. of Audits & Accounts: Meriwether County Board of Education
ATLANTA, Georgia, Oct. 13 -- The Georgia Department of Audits and Accounts issued the following report entitled "Meriwether County Board of Education."
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. Robert Griffin, Superintendent and Members of the
Meriwether County Board of Education
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities and ... Show Full Article ATLANTA, Georgia, Oct. 13 -- The Georgia Department of Audits and Accounts issued the following report entitled "Meriwether County Board of Education." 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. Robert Griffin, Superintendent and Members of the Meriwether County Board of Education Report on the Audit of the Financial Statements Opinions We have audited the accompanying financial statements of the governmental activities andeach major fund of the Meriwether 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 and each major fund 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 1, 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 1, 2026
* * *
The report is posted at: https://www.audits.ga.gov/ReportSearch/download/34461?_gl=1*p06tpf*_ga*MjEyMDA0Nzk3NC4xNzg4NjAxMzAz*_ga_8Z4RV13R5J*czE3OTE4OTA0NTYkbzQkZzEkdDE3OTE4OTEwOTQkajU5JGwwJGgw*_ga_65FL79Y113*czE3OTE4OTA0NTYkbzQkZzEkdDE3OTE4OTEwOTQkajU5JGwwJGgw
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. Robert Griffin, Superintendent and Members of the
Meriwether County Board of Education
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities and ... Show Full Article ATLANTA, Georgia, Oct. 13 -- The Georgia Department of Audits and Accounts issued the following report entitled "Meriwether County Board of Education." 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. Robert Griffin, Superintendent and Members of the Meriwether County Board of Education Report on the Audit of the Financial Statements Opinions We have audited the accompanying financial statements of the governmental activities andeach major fund of the Meriwether 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 and each major fund 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 1, 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 1, 2026
* * *
The report is posted at: https://www.audits.ga.gov/ReportSearch/download/34461?_gl=1*p06tpf*_ga*MjEyMDA0Nzk3NC4xNzg4NjAxMzAz*_ga_8Z4RV13R5J*czE3OTE4OTA0NTYkbzQkZzEkdDE3OTE4OTEwOTQkajU5JGwwJGgw*_ga_65FL79Y113*czE3OTE4OTA0NTYkbzQkZzEkdDE3OTE4OTEwOTQkajU5JGwwJGgw
Ga. Dept. of Audits & Accounts: Brooks County Board of Education
ATLANTA, Georgia, Oct. 13 -- The Georgia Department of Audits and Accounts issued the following report entitled "Brooks County Board of Education."
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. Vickie Reed, Superintendent and Members of the
Brooks County Board of Education
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, business-type ... Show Full Article ATLANTA, Georgia, Oct. 13 -- The Georgia Department of Audits and Accounts issued the following report entitled "Brooks County Board of Education." 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. Vickie Reed, Superintendent and Members of the Brooks County Board of Education Report on the Audit of the Financial Statements Opinions We have audited the accompanying financial statements of the governmental activities, business-typeactivities, each major fund, and fiduciary activities of the Brooks 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, business-type activities, each major fund, and fiduciary activities of the School District as of June 30, 2025, and the respective changes in financial position and, where applicable, cash flows thereof 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 5, 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 5, 2026
* * *
The report is posted at: https://www.audits.ga.gov/ReportSearch/download/34471?_gl=1*1ixec6w*_ga*MjEyMDA0Nzk3NC4xNzg4NjAxMzAz*_ga_8Z4RV13R5J*czE3OTE4OTA0NTYkbzQkZzEkdDE3OTE4OTE4MDgkajU4JGwwJGgw*_ga_65FL79Y113*czE3OTE4OTA0NTYkbzQkZzEkdDE3OTE4OTE4MDgkajU4JGwwJGgw
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. Vickie Reed, Superintendent and Members of the
Brooks County Board of Education
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, business-type ... Show Full Article ATLANTA, Georgia, Oct. 13 -- The Georgia Department of Audits and Accounts issued the following report entitled "Brooks County Board of Education." 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. Vickie Reed, Superintendent and Members of the Brooks County Board of Education Report on the Audit of the Financial Statements Opinions We have audited the accompanying financial statements of the governmental activities, business-typeactivities, each major fund, and fiduciary activities of the Brooks 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, business-type activities, each major fund, and fiduciary activities of the School District as of June 30, 2025, and the respective changes in financial position and, where applicable, cash flows thereof 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 5, 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 5, 2026
* * *
The report is posted at: https://www.audits.ga.gov/ReportSearch/download/34471?_gl=1*1ixec6w*_ga*MjEyMDA0Nzk3NC4xNzg4NjAxMzAz*_ga_8Z4RV13R5J*czE3OTE4OTA0NTYkbzQkZzEkdDE3OTE4OTE4MDgkajU4JGwwJGgw*_ga_65FL79Y113*czE3OTE4OTA0NTYkbzQkZzEkdDE3OTE4OTE4MDgkajU4JGwwJGgw
Florida Auditor General: Okeechobee County District School Board
TALLAHASSEE, Florida, Oct. 13 (TNSLrpt) -- The Florida Auditor General released the following report (No. 2027-028) on Oct. 2, 2026, entitled "Okeechobee County District School Board."
Here are excerpts:
* * *
SUMMARY
This operational audit of the Okeechobee County School District (District) focused on selected District processes and administrative activities and included a follow-up on findings noted in our report No. 2024-060. Our operational audit disclosed the following:
Finding 1: District controls over vendor information changes need improvement.
Finding 2: Certain employees had information ... Show Full Article TALLAHASSEE, Florida, Oct. 13 (TNSLrpt) -- The Florida Auditor General released the following report (No. 2027-028) on Oct. 2, 2026, entitled "Okeechobee County District School Board." Here are excerpts: * * * SUMMARY This operational audit of the Okeechobee County School District (District) focused on selected District processes and administrative activities and included a follow-up on findings noted in our report No. 2024-060. Our operational audit disclosed the following: Finding 1: District controls over vendor information changes need improvement. Finding 2: Certain employees had informationtechnology user access privileges that were incompatible or inconsistent with their assigned job functions, increasing the risk of fraud and errors.
* * *
The report is posted at: flauditor.gov/pages/pdf_files/2027-028.pdf
[Category: TNSStaRep]
Here are excerpts:
* * *
SUMMARY
This operational audit of the Okeechobee County School District (District) focused on selected District processes and administrative activities and included a follow-up on findings noted in our report No. 2024-060. Our operational audit disclosed the following:
Finding 1: District controls over vendor information changes need improvement.
Finding 2: Certain employees had information ... Show Full Article TALLAHASSEE, Florida, Oct. 13 (TNSLrpt) -- The Florida Auditor General released the following report (No. 2027-028) on Oct. 2, 2026, entitled "Okeechobee County District School Board." Here are excerpts: * * * SUMMARY This operational audit of the Okeechobee County School District (District) focused on selected District processes and administrative activities and included a follow-up on findings noted in our report No. 2024-060. Our operational audit disclosed the following: Finding 1: District controls over vendor information changes need improvement. Finding 2: Certain employees had informationtechnology user access privileges that were incompatible or inconsistent with their assigned job functions, increasing the risk of fraud and errors.
* * *
The report is posted at: flauditor.gov/pages/pdf_files/2027-028.pdf
[Category: TNSStaRep]