Orange County – Court and Trust Funds (2017M-225)

Issued Date
December 01, 2017

Purpose of Audit

The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017.


The County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and trust funds and abandoned property. Pursuant to New York State Finance Law, the Commissioner is required to submit a report on an annual basis to the State Comptroller accounting for all money, securities and other properties deposited to court and ordered into her custody.

Key Finding

  • The records maintained by the County Clerk and Surrogate’s Court were up-to-date and complete, and we noted no material discrepancies. We also found that the Commissioner established adequate procedures, maintained appropriate records and properly reported court and trust funds and abandoned property to the State Comptroller as prescribed by statute.

Key Recommendation

  • There were no recommendations as a result of this audit.