Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Cattaraugus County – Controls Over Court and Trust Fund (2014M-85)


Released: April 11, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to 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 made pursuant to court orders commonly involve surplus moneys from foreclosures and contract disputes resulting in a mechanic’s lien, when the whereabouts of any person entitled to an estate payment is unknown.

Key Findings

  • The records maintained by the County Clerk and Surrogate’s Court were up-to-date and complete.
  • The Treasurer established adequate procedures, maintained appropriate records and properly reported the condition of court and trust funds and abandoned property to the Office of the State Comptroller.

Key Recommendations

  • There were no recommendations in this report.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.state.ny.us
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236