We reviewed the Treasurer’s processes, procedures, and records for the receipt and management of court and trust funds. We found that he has not established adequate procedures, processes, or controls to properly safeguard these funds. The Treasurer has not maintained adequate records and properly reported the condition of these funds to the State Comptroller as prescribed by statute. In addition, we have identified funds which have improperly remained in his custody and should have been turned over to the State Comptroller as abandoned property. Niagara County – Court and Trust Funds[complete audit - pdf]