Audit of County Financial Statements for 2025, 2026, and 2027

The intent of these specifications is to furnish information to prospective proposers to obtain proposals for Audit of County Financial Statements for 2025, 2026, and 2027.

Tompkins County is seeking proposals from qualified certified public accounting firms to audit the County’s financial statements for all funds and account groups for the fiscal years ending December 31, 2025, 2026, and 2027.

Financial audits provide reasonable assurance about whether an entity’s financial statements are presented fairly in accordance with generally accepted accounting principles (GAAP). Audits described below are to be performed in accordance with the following:

• US. Generally Accepted Auditing Standards (GAAS)
• Generally Accepted Government Auditing Standards (GAGAS)
• The provisions of the Federal Single Audit Act of 1984, as amended (1996) and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations
• New York State’s Uniform System of Accounts for Counties
• Statements of Auditing Standards (SAS) issued by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA)
• Standards established by the Information Systems Audit and Control Association (ISACA)

Financial Statements must be presented consistent with the financial reporting model outlined in GASB 34 and any subsequent amendments.