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NYS Comptroller


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Office of Court Administration
Reporting on Foreclosure of Real Property Funds - Kings County (Follow-Up)

Issued: December 31, 2015
Link to full audit report 2015-F-18
Link to 30-day response

To determine the extent of implementation of the four recommendations included in our initial audit report, Reporting on Foreclosure of Real Property Funds – Kings County (Report 2013-S-2).


Our initial report, issued on December 12, 2013, determined that referees did not always properly report and account for foreclosure funds. Referees deposited surplus funds late in five of the 10 sales sampled and the Reports of Sale were late for two of these 10 sales. Reports of Sale for 9 of the 10 sampled foreclosures with surplus deposits into court contained errors in the calculation of interest due and/or other mathematical errors. Ten of the 77 referees sampled were not listed on the Part 36 Eligible Fiduciary List as of December 28, 2012. Unified Court System officials subsequently provided proof of registration for seven referees, but they did not provide any documentation for three referees.

Key Finding

  • The Office of Court officials made some progress in addressing the issues identified in our initial report. Of the four prior recommendations, one was implemented, two were partially implemented and one was not implemented.

Key Recommendation

  • Officials are given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues discussed in this review.

Other Related Audits/Reports of Interest


State Government Accountability Contact Information:
Audit Director: Carmen Maldonado
Phone: (212) 417-5200; Email:
Address: Office of the State Comptroller; Division of State Government Accountability; 110 State Street, 11th Floor; Albany, NY 12236