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Wyoming County Court and Trust Funds (2020-C&T-2)

… for and safeguard court and trust funds and abandoned property. Pursuant to New York State Finance Law, the … custody. In addition, pursuant to New York State Abandoned Property Law, money that has remained in the hands of the … less the Treasurer’s statutory fees, is deemed abandoned property. The Treasurer should, after public notice, pay all …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2

Delaware County – Court and Trust Funds (2022-C&T-2)

… controls to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, 2022. … by court order. Additionally, in certain circumstances, 3 funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings The Surrogate’s Court Clerk (Clerk) did …

https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2

Chautauqua County – Court and Trust Funds (2020-C&T-1)

… 90 actions totaling $4,405 that improperly remained in the Director of Finance’s custody that should have been … deemed abandoned property is paid to the State Comptroller in a timely manner. The County Clerk should maintain a court …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1

Lewis County – Court and Trust Funds (2024-C&T-1)

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 period January 1 2021 through January 24 2024

https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1

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

… [read complete report - pdf] Purpose of Review The purpose of our review was … established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through August 15, 2018. …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45

Putnam County – Court and Trust Funds (2017M-221)

… of our review was to determine whether County officials have established appropriate controls to safeguard and … of our review was to determine whether County officials have established appropriate controls to safeguard and …

https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221

Putnam County – Court and Trust Funds (2024-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 … County Clerk and Surrogate’s Court were generally up to date and complete, and we noted no material discrepancies. …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2

Orleans County – Court and Trust Funds (2014M-043)

… and reported and that Court moneys are safeguarded for the period January 1, 2011 through January 1, 2014. … to the court and then delivered to the County Treasurer for safekeeping. To carry out this responsibility, the … provide a system of internal controls to account for and safeguard these funds. Key Findings The records …

https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043

Columbia County – Court and Trust Funds (2014M-353)

… of abandoned property that were not turned over to the State Comptroller. The County Clerk’s register of moneys and … moneys deemed abandoned property are turned over to the State Comptroller in a timely manner. Maintain an up-to-date … as required by law. Ensure that all court and trust fund actions are entered into the Surrogate’s register. … The …

https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353

Orange County – Court and Trust Funds (2017M-225)

… controls to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. … up-to-date and complete records for court and trust funds and abandoned property. Pursuant to New York State … appropriate records and properly reported court and trust funds and abandoned property to the State Comptroller as …

https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225

Genesee County – Court and Trust Funds (2014M-322)

https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322

Ulster County – Court and Trust Funds (2014M-352)

… moneys from foreclosures and contract disputes resulting in a mechanic’s lien. Additionally, in certain circumstance, funds from estates are entrusted to …

https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352

Dutchess County – Court and Trust Funds (2014M-293)

https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293

Niagara County – Court and Trust Funds (2015M-228)

… 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 … Key Finding We identified funds that improperly remained in the Treasurer’s custody that should have been turned over …

https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228

Oswego County – Court and Trust Funds (2022-C&T-5)

… 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/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5

Livingston County Court and Trust Funds (2022-C&T-4)

… 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/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4

Jefferson 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-6

Wayne County Court and Trust Funds (2022-C&T-1)

… 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 … and properly reported court and trust funds and abandoned property to the State Comptroller as prescribed by statute. …

https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1