Purpose of Audit

The purpose of our audit was to examine controls over the County’s court and trust funds for the period January 1, 2013 through January 1, 2014.

Background

Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Commissioner of Finance for safekeeping, such as surplus moneys from foreclosures and contract disputes resulting in a mechanic’s lien. Additionally, in certain circumstance, funds from estates are entrusted to the Commissioner for safekeeping by order of the Surrogate’s Court.

Key Finding

The Surrogate’s Court Clerk did not keep a court and trust fund register.

Key Recommendation

Ensure that all court and trust fund actions are entered into a court and trust fund register.