Council approves Resolutions 1-4: budget review, public hearing, and EFPR audit agreements

Resolutions 1-4: budget review, public hearing, and EFPR audit agreements

0 yes, 0 no

Resolution 5: sales tax agreement with City of Elmira (13th Amendment) postponed

0 yes, 0 no

Resolution 6: community development fund disbursements

0 yes, 0 no

Short-Term Rental Registration and Occupancy Tax

New York now requires short-term rentals like Airbnb and VRBO to collect sales and lodging tax. The Treasurer's office signed on with a vendor to identify non-compliant rentals, with an occupancy tax audit planned for early 2027.

What it means: Uncollected occupancy tax from short-term rentals could be recovered once the audit begins in 2027.

2027 Budget Process and Sales Tax Distribution

Sales tax is the county's largest local revenue source — potentially $75-80 million on a $300 million budget — and the legislature says it wasn't briefed on projections, surplus use, staffing, or tax-base growth before voting. The sales tax agreement with Elmira drives the whole budget.

What it means: Sales tax could be $75-80 million of a roughly $300 million budget — more than double the tax levy — so the estimate drives everything else.

County Annual Financial Audit and Process Findings

The audit flagged late departmental data submissions and stale uncashed checks dating to 2014. The Treasurer has cut the stale check balance from over $500,000 to under $100,000 and is tightening internal controls.

What it means: Stale checks were once over half a million dollars; now under $100,000 remains to be resolved.