Tioga County – Court and Trust (2023-C&T-1)

Issued Date
July 14, 2023

[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, 2020 through May 31, 2023.


Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a mechanic’s lien.1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances,2 funds from estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County Clerk and Surrogate’s Court must develop sound procedures and processes which, when implemented properly and consistently, provide a system of internal controls to account for and safeguard these funds.

Key Findings

  • The Treasurer established adequate procedures, maintained appropriate records and properly reported court and trust funds as prescribed by statute.
  • Records maintained by the Clerk and Surrogate’s Court were up to date and complete and we noted no material discrepancies.

Key Recommendations

There were no recommendations.

1 Security interest in property filed to ensure payment for contracted services rendered on the property

2 When the whereabouts of any person entitled to payment from the estate is unknown