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NYS Comptroller


Audits of Local Governments and School Districts

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

Released: December 12, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2011 through January 1, 2014.


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 then delivered to the County Treasurer for safekeeping, such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court.

Key Findings

  • The County Clerk did not maintain appropriate court and trust fund records.
  • We identified funds which improperly remained in the Treasurer’s custody and should have been turned over to the State Comptroller as abandoned property.

Key Recommendations

  • Maintain a court and trust fund register as required by law.
  • Ensure that all moneys deemed abandoned property are paid to the State Comptroller in a timely manner.

Local Government and School Accountability Contact Information:

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