Letter of Communication

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Highlights of the document include but are not limited to:

• To the Board of Education
  Letchworth Central School District, New York
  We have audited the financial statements of the governmental activities, each major fund, and the aggregate remaining
  fund information of the Letchworth Central School District, New York (the District) for the year ended June 30, 2024
  and have issued our report thereon dated September 25, 2024. Professional standards require that we provide you with
  the following information related to our audit.
• Our Responsibility in Relation to the Financial Statement Audit
• Planned Scope and Timing of the Audit
• Compliance with All Ethics Requirements Regarding Independence
• Significant Risks Identified
• Qualitative Aspects of the Entity's Significant Accounting Practices
• Significant Difficulties Encountered During the Audit
• Uncorrected and Corrected Misstatements
• Disagreements with Management
• Representations Requested from Management
• Management Consultations with Other Accountants
• Other Significant Matters, Findings, or Issues
• Other Matters