Oneida County – Court and Trust (2023-C&T-3)

Issued Date
December 29, 2023

 [read complete report – pdf] 


Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Commissioner of Finance (Commissioner) 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 Commissioner for safekeeping by order of the Surrogate’s Court. Together, the Commissioner, 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 Commissioner generally established adequate procedures, maintained appropriate records and properly reported court and trust funds. 
  • The records maintained by the County Clerk and Surrogate’s Court were up to date and complete and we noted no material discrepancies.   

[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.