Auditor reports clean opinion, flags sensitive pension and OPEB estimates

Jun 9, 2026

Bonadio LLP presented Steuben County's annual audit, reporting an unmodified (clean) opinion and noting key sensitive estimates—OPEB, pension liabilities, uncollectible taxes and compensated absences—along with a small number of audit adjustments and no disagreements with management.

The full story

Randy of Bonadio LLP told the Steuben County Finance Committee that the county's audit "went very, very well" and that the firm plans to issue an unmodified (clean) audit opinion for the year.

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