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Ulster County – Court and Trust Funds (2014M-352)
… was to examine controls over the County’s court and trust funds for the period January 1, 2013 through January 1, 2014. … a mechanic’s lien. Additionally, in certain circumstance, funds from estates are entrusted to the Commissioner for … was to examine controls over the Countys court and trust funds for the period January 1 2013 through January 1 2014 …
https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352Dutchess County – Court and Trust Funds (2014M-293)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Niagara County – Court and Trust Funds (2015M-228)
… controls to safeguard and account for court and trust funds for the period January 1, 2009 through July 14, 2015. … officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain … moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to the Treasurer for …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Livingston County Court and Trust Funds (2022-C&T-4)
… controls to safeguard and account for court and trust funds for the period January 1, 2017 through June 17, 2022. … by court order. Additionally, in certain circumstances 2 funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings Reconciliations were not timely performed …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Jefferson County – Court and Trust Funds (2022-C&T-6)
… controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, … by court order. Additionally, in certain circumstances, funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings We found the Treasurer generally …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Wayne County Court and Trust Funds (2022-C&T-1)
… controls to safeguard and account for court and trust funds for the period January 1, 2018 through October 31, … any person entitled to payment from the estate is unknown, funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings The Treasurer established adequate …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Schoharie County Court and Trust Funds (2022-C&T-3)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 … the whereabouts of any person entitled to payment from the estate is unknown, in certain circumstances, funds from …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2020 … the whereabouts of any person entitled to payment from the estate is unknown … The purpose of our review was to …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Greene County – Court and Trust Funds (2014M-294)
… controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. … officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain … moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to the Treasurer for …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Herkimer County – Court and Trust Funds (2023-C&T-2)
… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … The County’s depository (bank used to hold court and trust money) did not pay any interest on the court and trust funds … with statute. The depository bank holding court and trust money submits an annual certificate of balances to the …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Allegany County – Court and Trust Funds (2014M-74)
… controls to safeguard and account for court and trust funds for the period January 1, 2010 through January 1, 2014. … the moneys ordered to be paid into a court. We identified funds which improperly remained in the Treasurer’s custody … had been charging a fee of 3 percent when disbursing court funds. Key Recommendations Maintain a court and trust fund …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Oneida County – Court and Trust Funds (2023-C&T-3)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 … the whereabouts of any person entitled to payment from the estate is unknown . … The purpose of our review was to …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Cattaraugus County – Court and Trust Funds (2014M-85)
… controls to safeguard and account for court and trust funds for the period of January 1, 2011 through January 1, … and properly reported the condition of court and trust funds and abandoned property to the Office of the State … controls to safeguard and account for court and trust funds for the period of January 1 2011 through January 1 2014 …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Cayuga County – Court and Trust Funds (2024-C&T-5)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, 2024. … by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted to the Commissioner for … of internal controls to account for and safeguard these funds. Key Findings There was no reconciliation performed …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Orleans County – Court and Trust Funds (2024-C&T-6)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 1, … by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Finding The records maintained by the Treasurer, …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Genesee County – Court and Trust Funds (2024-C&T-7)
… 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 …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Westchester County – Court and Trust Funds (2024-C&T-3)
… controls to safeguard and account for court and trust funds for the period January 1, 2022 through February 29, … any person entitled to payment from the estate is unknown, funds from estates are entrusted to the Commissioner for … of internal controls to account for and safeguard these funds. Key Findings The Commissioner generally established …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Steuben County – Court and Trust Funds (2024-C&T-4)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through May 31, 2024. … by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted to the Commissioner for … of internal controls to account for and safeguard these funds. Key Findings The Commissioner or her confidential …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Yates County – Court and Trust Funds (2025-C&T-1)
Our objective was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1 2022 through December 31 2024
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Letchworth Central School District - Reserves (2018M-176)
… a more comprehensive written policy and review reserves to determine whether they are necessary and balances are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176