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State Comptroller asks county officials to tweak record keeping procedures

By Howard B. Owens

A couple of minor discrepancies were uncovered by a state audit of county records related to court and trust funds cases and the handling of abandoned property. County officials took immediate corrective actions, according to the audit report, which the Comptroller's Office completed this month.

The state's abandoned property law requires that money that has remained unclaimed with a county treasurer for three years must be turned over to the Comptroller's Office.

The audit found $507 that had not been turned over to the Comptroller's Office.

The County Clerk is responsible for recording court orders involving surplus money from foreclosures, contract disputes and mechanic's liens, and in some circumstances, funds from estates are entrusted to the treasurer for safekeeping. The County Clerk and Surrogate's Court are required to develop procedures and processes that provide a system of internal controls to account for and safeguard these funds.

The audit examined records maintained from Jan. 1, 2011 to Jan. 1, 2014.  

While records were found to be up-to-date, the Clerk's Office was not properly recording funds into a trust fund register of the money ordered paid into a court.

"The clerk's records could not be used to verify that all court-ordered deposits had been properly received and deposited by the treasurer," the audit report reads. 

The audit indicates both issues have been addressed by the Clerk's Office and the Treasurer.

david spaulding

so up until now, the clerk was not properly recording funds that they received...... hmmmm . I believe an explanation by the clerk is in order... BTW what is the name of the clerk in question? I didn't see it anywhere...........................

Dec 30, 2014, 12:36pm Permalink

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