Steuben County’s finances remain stable and well in line with strict governmental accounting standards, according to a recent independent audit. Yet the audit warns future costs, due to state mandated changes in the legal system, will present new challenges for future Steuben budgets. Randy Shepherd, a Certified Public Accountant with the Bonadio Group, recently told the county Legislature’s Administration Committee the 2017 audit showed no material weaknesses, with all information required for the audit provided efficiently and on time. County revenues in 2017 increased 0.9 percent over the same period in 2016, largely due to an upswing in sales tax revenues, Shepherd said. In addition, an increase of $1.1 million for highway and highway machinery from the state led to a reduction in the tax levy in 2016, he told the committee. Trends this year show the county will face budgetary challenges in the near future due to changes in state law, according Shepherd’s audit. Changes within the court system and public defender’s office under recent state law will require the county to hire more attorneys to provide effective, efficient public defense the audit reported. In addition, under the state’s Raise The Age legislation, the county also will be required to provide housing for children aged 16 and 17 charged with a serious crime, in a facility tailored for their specific needs. While the state will fund the county’s cost, the state also requires all counties to comply with the tax cap to be reimbursed, according to the audit. "This is a bizarre mandate as it is the state requirements that drive the county budget increases," the audit stated. "In addition, the state has been less than transparent about if and how capital costs will be reimbursed. This law…presents great concern for future years."