September 30, 2025 Audit Committee

The Ulster County Legislature Audit Committee convened on September 30, 2025, primarily to review the external audit report for the county's financials. The auditors from Okconor Davis presented a detailed overview of the county's revenues, expenditures, fund balances, and internal controls. Key procurement-related discussions included budget variances where several departments, such as Public Defender and Department of Finance, had savings due to unspent professional services contracts. The committee reviewed capital project funding, noting bond issuances totaling $27.8 million in 2024 and the use of ARPA funds for capital projects. The auditors issued an unmodified (clean) opinion with no fraud or illegal acts detected and highlighted a significant deficiency related to reconciling taxes receivable. The committee also discussed internal service funds and the need for improved estimates and trend analysis. No new contracts or vendor selections were directly approved during the meeting, but the financial review and management letter provide important context for future procurement and budget decisions.