![Business / Financial statements / Audit / Generally Accepted Auditing Standards / Information technology audit process / Regulation S-X / Accountancy / Auditing / Finance Business / Financial statements / Audit / Generally Accepted Auditing Standards / Information technology audit process / Regulation S-X / Accountancy / Auditing / Finance](https://www.pdfsearch.io/img/727a9be1cff45b160cbf900238c52dfd.jpg) Date: 2014-09-24 10:11:20Business Financial statements Audit Generally Accepted Auditing Standards Information technology audit process Regulation S-X Accountancy Auditing Finance | | September 16, 2014 To the Mayor and Members of the City Council of the City of Cortland, New York: We have audited the financial statements of the governmental activities, each major fund, and the aggregate remaining fun
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