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Steuben County – Court and Trust Funds (2024-C&T-4)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through May 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Commissioner of … appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 through …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Orleans County – Court and Trust Funds (2024-C&T-6)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County … The purpose of our review was to determine whether County officials have …
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)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 21, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
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)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through February 29, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the Commissioner of Finance …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Greene County – Court and Trust Funds (2014M-294)
… Purpose of Review The purpose of our review was to determine whether County officials have … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Key Finding We identified $66,637 … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Genesee County – Court and Trust Funds (2014M-322)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2011 through … County officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court and …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Dutchess County – Court and Trust Funds (2014M-293)
… Purpose of Review The purpose of our review was to determine whether County officials have … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Key Findings The County Clerk did … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Orleans County – Court and Trust Funds (2014M-043)
… Purpose of Review The purpose of our review was to determine whether the County Treasurer’s controls are adequate to ensure that financial activity is properly recorded and … 1, 2011 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Pension Funds Break New Ground on Board Diversity
… New York State Comptroller Thomas P. DiNapoli today announced that the New York Common Retirement Fund (Fund) has reached … The New York Common Retirement Fund Fund has reached …
https://www.osc.ny.gov/press/releases/2015/04/pension-funds-break-new-ground-board-diversityYates County – Court and Trust Funds (2025-C&T-1)
… controls to safeguard and account for court and trust funds for the period January 1, 2022 through December 31, … 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 The Treasurer delayed turning over …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Allegany County – Court and Trust Funds (2014M-74)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2010 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer). …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Otsego County – Court and Trust Funds (2025-C&T-4)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 through July 31, 2025. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to a county treasurer for … appropriate controls to safeguard and account for court and trust funds for the period January 1 2023 through …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4Columbia County – Court and Trust Funds (2014M-353)
… turned over to the State Comptroller. The County Clerk’s register of moneys and securities paid, transferred or … Court Clerk has not kept the required Surrogate’s register. Key Recommendations Ensure that all moneys deemed … in a timely manner. Maintain an up-to-date County Clerk’s register as required by law. Ensure that all court and trust …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Cattaraugus County – Court and Trust Funds (2014M-85)
… examine the County’s controls to safeguard and account for court and trust funds for the period of January 1, 2011 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer. Payments …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Niagara County – Court and Trust Funds (2015M-228)
… Purpose of Review The purpose of our review was to determine whether County officials … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Key Finding We identified funds … The purpose of our review was to determine whether County officials …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228DiNapoli: City of Corning Audit Details Stolen Funds
… in cash from city coffers, including $5,000 from city parking fines, according to an audit released today by New … over a three month period, allegedly stole fees for parking permits, code enforcement, water, sewer and parking summons, as well as utility receipts. “This …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-city-corning-audit-details-stolen-fundsChenango County – Court and Trust Funds (2025-C&T-2)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … The purpose of our review was to determine whether County officials have established …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Putnam County – Court and Trust Funds (2024-C&T-2)
… read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County … to safeguard and account for court and trust funds for the period January 1, 2022, through November 15, 2023. … The purpose of our review was to determine whether County …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Lewis County – Court and Trust Funds (2024-C&T-1)
… money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services … rendered on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Oneida County – Court and Trust Funds (2023-C&T-3)
… when implemented properly and consistently, provide a system of internal controls to account for and safeguard …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3