Overview
The State Comptroller found that Steuben County officials did not effectively manage the county's fund balance. At December 31, 2024, the general fund held $103.4 million in unrestricted fund balance — 48% of the upcoming year's budget — and the road fund $15.5 million (53%), for a combined $118.9 million. The audit attributes the accumulation to budgets that planned deficits while actual results were surpluses: revenues (especially sales tax and interest) were consistently underestimated, appropriations overstated (including the full cost of about 150 vacant positions in 2023 and 2024), and $36.6 million in unbudgeted transfers in 2021–2024 moved surpluses out of the operating funds. The Legislature has since updated its fund-balance policy and created new reserves in July 2025.
Source: OSC audit, Steuben County — Financial Management (2025M-127).
At a glance — audit basis, FY2025 appropriations as stated in the audit
Source: OSC audit, Steuben County — Financial Management (2025M-127).
Headline figures (audit basis)
All figures are as stated in the audit report, which rounds appropriations to $0.1 million. No exact adopted-budget total exists on this page.
| General fund appropriations, 2025 (rounded) | $213.7 million |
| Road fund appropriations, 2025 (rounded) | $29.2 million |
| General fund unrestricted balance, Dec 31, 2024 | $103.4 million |
| Road fund unrestricted balance, Dec 31, 2024 | $15.5 million |
| Combined unrestricted balances | $118.9 million |
| General fund reserve funds (six), total | Nearly $6 million |
| Fund balance appropriated in 2025 budgets: general | $32.2 million |
| Fund balance appropriated in 2025 budgets: road | $1.8 million |
Source: OSC audit, Steuben County — Financial Management (2025M-127).
Breakdown: what the audit found
Findings and responses from audit report 2025M-127. These are audit findings, not budget lines, and they do not sum to a budget total.
| Unbudgeted transfers, general fund, 2021–2024 | $27.4 million |
| Unbudgeted transfers, road fund, 2021–2024 | $9.2 million |
| Unbudgeted transfers total, 2021–2024 | $36.6 million |
| Of transfers: to capital projects fund | $33.5 million |
| Of transfers: to other funds | $3.1 million |
| Audit recommendations | 8 |
Sum check: $27.4 million + $9.2 million = $36.6 million, and $33.5 million + $3.1 million = $36.6 million, matching the audit's totals. The audit also notes the county more realistically estimated sales tax and interest revenue for 2025 (each up over $2 million) and did not fully fund vacant positions — but still expected operating surpluses that would further increase fund balance. County officials generally disagreed with the findings but indicated corrective action had begun; a written corrective action plan was due to the Comptroller within 90 days. The county seat is the Village of Bath.
Source: OSC audit, Steuben County — Financial Management (2025M-127).
Elected officials
As described in the audit (roles, not names — the audit text retrieved does not name the incumbents). The county's governing body is the County Legislature.
| County Legislature | Governing body; adopts the budget |
| County Manager | Chief executive officer and budget officer |
| Commissioner of Finance | Chief fiscal officer |
Source: OSC audit, Steuben County — Financial Management (2025M-127).
Sources & notes
- Only source used: Office of the New York State Comptroller, Steuben County — Financial Management (2025M-127), December 2025, including the full report PDF. Audit summary (OSC); Full report PDF.
- Sum checks: $103.4 million + $15.5 million = $118.9 million; transfer splits reconcile to $36.6 million (see breakdown note).
- What is not claimed: no adopted-budget total, levy, revenue breakdown, or 2026 adopted figure is shown — the audit does not state them and the 2026 budget found is proposed only.
- Jurisdiction palette: No verified New York jurisdiction palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a jurisdiction color.