Oneida-Herkimer Solid Waste Management Authority

Management’s Discussion and Analysis

December 31, 2022 and 2021

Authority Profile - Continued

NameBusiness Affiliation

Retired Teacher; Member, Village Chair, Governance Committee and Town of Boonville Environmental Councils FOIL Appeals Committee

Barbara Freeman

Nancy Novak Manager Safety & Regulatory Compliance at Bonide Governance Committee Products, Inc.; Member, Mohawk Valley Environmental Information Exchange and Mohawk Valley Safety Professional Consortium; and Co-leader, Girl Scouts USA

Richard G. Redmond

Senior Vice President of Facility Operations for Mohawk Valley Garden and Decorated Retired Major, U.S. Army

Retired from the United States Postal Service; Vietnam Governance Committee War Army Veteran; and Member of the Ava Town Planning Board

James Williams

Responsibility and Controls

The Authority has prepared and is responsible for the financial statements and related information included in this report. A system of internal accounting controls is maintained to provide reasonable assurance that assets are safeguarded and that the books and records reflect only authorized transactions. Limitations exist in any system of internal controls. However, based on recognition that the cost of the system should not exceed its benefits, management believes its system of internal accounting controls maintains an appropriate cost/benefit relationship.

The Authority’s system of internal accounting controls is evaluated on an ongoing basis by the Authority’s financial staff. Independent external auditors also consider certain elements of the internal control system in order to determine their auditing procedures for the purpose of expressing an opinion on the financial statements, but not for the purposes of expressing an opinion on internal control over financial reporting.

The Finance Committee of the Authority Board of Directors is composed of three members of the Board who are not employees and who provide a broad overview of management’s financial reporting and control functions. This Committee meets regularly with management to discuss financial issues.

The Audit Committee of the Authority Board of Directors is composed of three members of the Board who are not employees and who have responsibilities, including the hiring of the independent auditor, the compensation to be paid to the auditing firm, and to meet with the independent auditor regarding the Authority’s annual audit.

Audit Assurance

Since the Authority has been established, we have received an unmodified opinion with each annual independent audit commonly referred to as a clean opinion. The current unmodified opinion from our auditors, BST & Co. CPAs, LLP, is included in this report.