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Livingston County Court and Trust Funds (2022-C&T-4)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s … entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County Clerk and …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Herkimer County – Court and Trust Funds (2023-C&T-2)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through September 22, … by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings The Treasurer generally established …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Allegany County – Court and Trust Funds (2014M-74)
… controls to safeguard and account for court and trust funds for the period January 1, 2010 through January 1, 2014. … the moneys ordered to be paid into a court. We identified funds which improperly remained in the Treasurer’s custody … had been charging a fee of 3 percent when disbursing court funds. Key Recommendations Maintain a court and trust fund …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Oneida County – Court and Trust Funds (2023-C&T-3)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … foreclosures and contract disputes resulting in a mechanic’s lien . [1] These actions are recorded in the County Clerk’s … to the Commissioner for safekeeping by order of the Surrogate’s Court . Together, the Commissioner, County Clerk …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Cattaraugus County – Court and Trust Funds (2014M-85)
… controls to safeguard and account for court and trust funds for the period of January 1, 2011 through January 1, … and properly reported the condition of court and trust funds and abandoned property to the Office of the State … controls to safeguard and account for court and trust funds for the period of January 1 2011 through January 1 2014 …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Jefferson County – Court and Trust Funds (2022-C&T-6)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Wayne County Court and Trust Funds (2022-C&T-1)
… [ read complete report - pdf ] Purpose of Review The purpose of our review was to determine whether County … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Schoharie County Court and Trust Funds (2022-C&T-3)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether County … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Putnam County – Court and Trust Funds (2024-C&T-2)
… money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services … rendered on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Ulster County – Court and Trust Funds (2014M-352)
… The purpose of our review was to examine controls over the County’s court and trust funds for the period January 1, 2013 … to the Commissioner for safekeeping by order of the Surrogate’s Court. Key Finding The Surrogate’s Court Clerk …
https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352Greene County – Court and Trust Funds (2014M-294)
… controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. … officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain … moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to the Treasurer for …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Dutchess County – Court and Trust Funds (2014M-293)
… controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. … officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain … moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to the Treasurer for …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Niagara County – Court and Trust Funds (2015M-228)
… custody that should have been turned over to the State Comptroller as abandoned property. Key Recommendation … moneys deemed abandoned property are turned over to the State Comptroller in a timely manner. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Cayuga County – Court and Trust Funds (2024-C&T-5)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s … to the Commissioner for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County Clerk and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Westchester County – Court and Trust Funds (2024-C&T-3)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through February 29, 2024. … delivered to the Commissioner of Finance (Commissioner) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Steuben County – Court and Trust Funds (2024-C&T-4)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s … to the Commissioner for safekeeping by order of the Surrogate’s Court. Together, the Commissioner, County Clerk …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Orleans County – Court and Trust Funds (2024-C&T-6)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s … entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County Clerk and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Genesee County – Court and Trust Funds (2024-C&T-7)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s … entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County Clerk and …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Yates County – Court and Trust Funds (2025-C&T-1)
… Purpose of Review Our objective was to determine whether County officials established appropriate controls to … foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s … entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County Clerk and …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1