Warren County board approves $145,000 forensic accounting audit amid questions about overlap with state review

The Warren County Board of Supervisors voted on March 20 to authorize a $145,000 forensic accounting audit of county financial operations for calendar year 2025 and to amend the county budget to pay for the contract.

County Attorney (speaker 9) told the board the independent engagement with RAS Forensics is intended to produce “the core facts of operations and financial operations during the entire 12‑month period of 2025” and to give supervisors the information they need “to look at county financial operations into the future.” He described the engagement as one of three complementary reviews, along with an internal policy review by Bond, Schoeneck & King and the ongoing criminal investigation.

At public comment, a resident (speaker 15) urged the board to reconsider spending $145,000 when the New York State Comptroller’s Office has offered to begin a general audit in June “at no additional cost.” The commenter said the comptroller’s review would be independent and could eliminate conflict concerns inherent in a county‑commissioned review.

Several supervisors and other board members raised the same concern during floor discussion. Supervisor Bate (speaker 21) asked whether the county would be “doubling” work and spending when the state audit could cover similar ground. The county attorney responded that the contracted forensic engagement will use certified forensic auditors, operate on an accelerated April–June timeline, and provide specific scope and credentials that the county needed promptly.

The board brought Resolution 129 to the floor and approved it by roll call. Clerk (speaker 6) announced the resolution passed with 1,002 votes in favor. The measure authorized the appropriation from the county’s unappropriated general fund balance to the treasurer’s office to cover the contract and amended the 2026 budget accordingly.

Supporters said the contracted audit is intended to produce timely, credentialed findings so supervisors can act this year. Opponents and skeptical supervisors said the county should consider the state comptroller’s pending audit and be mindful of the budgetary impact; one supervisor estimated the total additional cost when legal review and related work are included could approach roughly $200,000.

The county attorney emphasized safeguards in how the engagement will be managed: the county attorney’s office will act as a clearinghouse to coordinate document requests and interviews and the finance committee chair will be the only supervisor involved in selection oversight, steps intended to limit improper contact with investigators.

Next steps: the contract calls for RAS Forensics to start work in April with a target to complete the engagement by June, and the county expects a later report from the comptroller’s office as a separate, broader audit process.