Rockland County - Sale of Estate Real Property (2019M-233) | Office of the New York State Comptroller

Issued Date

May 15, 2020

Audit Objective

Determine whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines.

Key Finding

Estate real properties were sold without third-party appraisal.

Key Recommendation

Engage a professional appraisal service prior to listing estate real property for sale.

County officials generally agreed with our recommendation and have initiated or indicated they planned to initiate corrective action.

Background

Six counties in New York State have a separate Office of Public Administrator (PA), authorized by the Surrogate’s Court Procedure Act. For counties without a PA, such as Rockland County, the County’s Surrogate’s Court appoints the Chief Fiscal Officer as Acting Public Administrator.

The Rockland County Commissioner of Finance is appointed as Acting Public Administrator (Administrator) by the County Surrogate’s Court to serve as administrator of an estate. One of the Administrator’s duties is to liquidate assets of the estate.

Quick Facts
Number of Intestate Estates	67
Number of Estates With Assets	12
Value of the 12 Estates as of 12/31/17	$3,046,899

Audit Period

January 1, 2013 – December 31, 2017