MAYVILLE, NY – Chautauqua County officials are highlighting the positive impacts of a fiscal reorganization implemented earlier this year. The initiative, aimed at addressing inconsistencies and inefficiencies in fiscal operations across departments, has already led to measurable improvements in the budget process, communication, and staff development.
“We wanted to address several issues, including inconsistent performance of fiscal tasks, the lack of clear promotional tracks for staff, and disruption to operations when unexpected events occurred,” said Finance Director Kitty Crow. “Non-fiscal staff were often burdened with fiscal duties, and in many cases, supervisors or department heads lacked the fiscal knowledge to effectively guide their teams.”
Before the reorganization, fiscal staff were scattered across departments, with varying levels of oversight and training. This often led to errors that weren’t discovered until year-end, with the Finance Department stepping in as a "clean-up crew." By consolidating all fiscal positions under the Finance Department, the County has streamlined operations and improved oversight.
Crow noted that when Chautauqua County Executive Paul M. Wendel Jr. proposed the idea of consolidating fiscal positions, she was excited but realistic about the timeline.
“I told him from the start that this would take 12 to 18 months, at best,” Crow said. “But the benefits have been well worth the effort.”
One of the most noticeable improvements has been in the budget hearings.
"This year, the process was much smoother. Questions could be answered in real time, and no departments had to be called back a second time," Crow said. This efficiency has been attributed to better communication between fiscal staff and department heads, as well as clear lines of responsibility.
The reorganization has also allowed for greater cross-training and backup assignment, reducing the risk of disruption when fiscal staff are out on extended leave or when unexpected events occur. Department heads now have a designated fiscal point person, allowing them to focus on managing their budgets without being bogged down by technical fiscal tasks. Since the reorganization, the County has seen improvements in several areas, including smoother transfer processes and the uncovering of prior period errors.
“Finding and correcting errors in real time has made the audit of accounts payable invoices more efficient,” Crow added. The new structure also creates clearer promotional opportunities for staff, reducing the risk associated with provisional appointments.
County Executive Wendel emphasized the long-term benefits of the reorganization, saying, "This effort has enhanced the overall fiscal accountability of our departments and will provide lasting improvements to our budget process. The collaboration between the Finance Department and other departments is stronger than ever."
The feedback from County staff and legislators has been overwhelmingly positive. The Chairman of the Legislature and members of the Audit & Control Committee praised the smooth budget hearings, noting how well questions were answered.
“The fiscal restructuring made a noticeable difference during this year’s budget review process. Having dedicated financial professionals available to answer questions in real time streamlined the discussions and provided greater clarity,” said District 3 Legislator Bob Scudder. “I’d like to thank Finance Director Kitty Crow, Budget Director Jennifer Swan, and their entire staff for their hard work and commitment. Their efforts were instrumental in ensuring a more efficient and insightful process for everyone involved.”
Department heads also expressed gratitude for the support they’ve received from the fiscal team during reviews with the County Executive.
“The success of this reorganization is a testament to the hard work and dedication of our fiscal staff,” Wendel said. “They’ve not only improved the efficiency of our financial operations but also strengthened the communication and cooperation between departments.”
