Cattaraugus County – Controls Over Court and Trust Fund (2014M-85)

Issued Date
April 11, 2014

Purpose of Audit

The purpose of our audit was to examine the County’s controls to safeguard and account for court and trust funds for the period of January 1, 2011 through January 1, 2014.


Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer. Payments made pursuant to court orders commonly involve surplus moneys from foreclosures and contract disputes resulting in a mechanic’s lien, when the whereabouts of any person entitled to an estate payment is unknown.

Key Findings

  • The records maintained by the County Clerk and Surrogate’s Court were up-to-date and complete.
  • The Treasurer established adequate procedures, maintained appropriate records and properly reported the condition of court and trust funds and abandoned property to the Office of the State Comptroller.

Key Recommendations

  • There were no recommendations in this report.