Resolution No. 91

Establishing A Policy To Prohibit The Same Entity From Performing Both Ulster County’s Annual Financial Audit And Annual Budget Analysis

Resolution Information




Referred to: The Ways and Means Committee (Chairman Gerentine and Legislators

Archer, Bartels, Lopez, James Maloney, Joseph Maloney, and Petit)

Legislator Tracey A. Bartels and Legislators Archer, Heppner, Petit, and Rodriguez

offer the following:


WHEREAS, both the Annual Financial Audit and Budget Analysis are

integral to the operation and financial position of Ulster County; and

WHEREAS, both of these assessments create important opinions,

recommendations and facts relied upon both internally by Ulster County as well as

outside parties; and

WHEREAS, the entity that performs the Annual Financial Audit is selected by

the Audit Committee as required by Section C 11.1 of the Ulster County Charter; and

WHEREAS, the entity that performs the Budget Analysis is selected by the

Ulster County Legislature; and

WHEREAS, accounting best practices dictate that the same entity that reviews

the budget prior to adoption by the Legislature should not be the same entity which

performs the year-end independent audit; and

WHEREAS, requiring that these two assessments be done by separate entities

ensures integrity in the process, promotes government transparency and avoids any

appearance of impropriety or potential conflict of interest; and

WHEREAS, Ulster County always endeavors to act in the highest possible

ethical manner, as evidenced by the Ulster County Ethics and Disclosure Law; now,

therefore, be it

RESOLVED, that the Ulster County Legislature hereby prohibits the same

entity from performing both the Annual Financial Audit and the Budget Analysis for

the same fiscal year end,

and move its adoption. 



AYES: 15 NOES: 7

(Noes: Haynes, Litts, Lopez, Maio, Roberts, Ronk,

and Woltman)

(Absent: Legislator Fabiano)

Passed Committee: Ways and Means on March 13, 2018






I, the undersigned Clerk of the Legislature of the County of Ulster, hereby certify that the foregoing resolution is

the original resolution adopted by the Ulster County Legislature on the 20th Day of March in the year Two Thousand and

Eighteen, and said resolution shall remain on file in the office of said clerk.

IN WITNESS WHEREOF, I have hereunto set my hand and seal of the County of Ulster this 21st Day of March

in the year Two Thousand and Eighteen.

|s| Victoria A. Fabella

Victoria A. Fabella, Clerk

Ulster County Legislature

Submitted to the County Executive this Approved by the County Executive this

22nd Day of March, 2018. 29th Day of March, 2018.

|s| Victoria A. Fabella |s| Michael P. Hein

Victoria A. Fabella, Clerk Michael P. Hein, County Executive

Ulster County Legislature 

Current Text: PDF


Updated: February 6, 2019