Lewis County, New York - Independent Auditors' Report

INDEPENDENT AUDITORS' REPORT
COUNTY OF LEWIS
INDUSTRIAL DEVELOPMENT AGENCY

-May 31, 2005-

______________________________

Sovie & Bowie C.P.A., P.C.
167 Polk Street, Suite 340
Watertown, New York 13601

 - TABLE OF CONTENTS -















Page








Independent Auditors' Report



1-2








Management's Discussion and Analysis


3-7








Basic Financial Statements -












  Statements of Net Assets - Exhibit A


8








  Statements of Revenue and Expenses and Changes


  in Net Assets - Exhibit B



9








  Statements of Cash Flows - Exhibit C


10








  Notes to Basic Financial Statements


11-16








  Accountants' Opinion on Supplemental Information

17








  Schedules of Supplemental Information


18-26








  Report on Compliance and on Internal Control Over Financial

    Reporting Based on an Audit of Financial Statements Performed

    in Accordance with Government Auditing Standards

27-28











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