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Committee: 2024 audit unmodified; 2024 unrestricted fund balance cited at $40 million; budget book delivery and written-question process planned

November 03, 2025 | Chemung County, New York


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Committee: 2024 audit unmodified; 2024 unrestricted fund balance cited at $40 million; budget book delivery and written-question process planned
Committee members discussed the 2024 audit communication and the upcoming budget process. Speaker 5, a committee member, described the audit as "unmodified," stating, "it was unmodified, which means it was a good audit as far as it they didn't find any violations or anything." The same speaker asked, "the big question is what's the fund balance at the '24? It was, $40,000,000 unrestricted. That was the '24."

Members asked whether the audit communication would include a presentation similar to those previously given by staff ("Joe and Jen"). One speaker said they would not be opposed to presenting the office's initiatives. The transcript indicates the legislature had asked for the communication; staff said they had not yet been asked to present.

On timing and logistics for the 2026 tentative budget, a committee member reported meeting with the county executive and the budget officer; the county executive said a complete copy of the budget would be provided by Thursday. The committee agreed the Monday budget meeting would be a presentation and that members should submit written questions in advance rather than engaging in extended night-of Q&A. One member cautioned that providing the budget document on Thursday could leave clerks with little time to prepare copies.

No formal action on the audit communication or the fund balance was recorded in the meeting transcript. The committee adjourned after the discussion and the four resolutions were approved.

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