Rockland County – Court and Trust Funds (2019M-45)

Issued Date
May 24, 2019

[read complete report - pdf]

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, 2013 through August 15, 2018.


The County Commissioner of Finance, 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 generally up-to-date and complete, and we noted no material discrepancies.

Key Recommendation

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