Orange County - Office of the New York State Comptroller

Document Sample
Orange County - Office of the New York State Comptroller Powered By Docstoc
					OFFICE   OF THE   NEW YORK STATE COMPTROLLER
                  D IVISION OF LOCAL GOVERNMENT
                      & SCHOOL ACCOUNTABILITY




Court and Trust Funds
  County of Orange
   Report of Examination
                   Period Covered:
          January 1, 2005 — January 1, 2009
                      2009M-229




               Thomas P. DiNapoli
                             Table of Contents


                                                                             Page

AUTHORITY LETTER                                                              2


DEPOSIT OF SURPLUS MONEYS                                                     3
             Recommendations                                                  3



APPENDIX A   How to Obtain Additional Copies of the Report                    4
APPENDIX B   Local Regional Office Listing                                     5




                    DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY          1
                                                               State of New York
                                                  Office of the State Comptroller
                                                        AUTHORITY LETTER

Division of Local Government
and School Accountability

December 2009

Dear County Officials:

Pursuant to the State Constitution, Article V, Section 1 and further authority vested in the State
Comptroller by Articles 2 and 12 of the State Finance Law and Section 42 of the Executive Law, we
have audited certain records and reports of the Court and Trust Funds of the County of Orange for the
periods January 1, 2005 through January 1, 2006; January 1, 2006 through January 1, 2007; January
1, 2007 through January 1, 2008; and January 1, 2008 through January 1, 2009.

Officials of the County of Orange are responsible for safeguarding court and trust funds entrusted
to their care. This responsibility includes establishing and maintaining an internal control structure
to provide reasonable, but not absolute, assurance that resources are safeguarded against loss from
unauthorized use or disposition; that transactions are executed in accordance with court orders and/
or statutory authorization and are properly recorded; that appropriate reports are prepared; and that
appropriate corrective action is taken in response to audit findings. Nevertheless, errors, irregularities,
or instances of noncompliance may occur and not be detected because of inherent limitations in any
internal control structure.

The results of our audit procedures disclosed a finding and recommendations which are presented in
this Report of Examination. This finding and recommendations have been discussed with responsible
officials and their comments have been considered in preparing this report. We strongly urge the
responsible officials to take corrective action.

Respectfully submitted,


Office of the State Comptroller
Division of Local Government
and School Accountability




   2        OFFICE OF THE NEW YORK STATE COMPTROLLER
                                 Deposit of Surplus Moneys
                                 Pursuant to Section 2609 of the Civil Practice Law and Rules, money
                                 received by a referee appointed to sell property shall be deposited in
                                 a bank or trust company authorized to transact business in this State
                                 or with the chief fiscal officer of the County or county treasurer in
                                 which the action or proceeding is pending, as the court shall designate.
                                 In addition, Real Property Actions and Proceedings Law, Section 1354
                                 states that all surplus moneys must be paid into court by the officer
                                 conducting the sale. These moneys should be deposited within five days
                                 of receipt.

                                 Property sales are recorded in the County Clerk’s office and referees
                                 make payment by depositing surplus moneys with the County Clerk as
                                 required by the court order. Our review of the County Clerk’s records
                                 and bank records disclosed four instances where a referee did not deposit
                                 surplus moneys from the sale of property, as follows:

                                 The County Clerk was unaware that these surplus moneys were not
                                 deposited and was unable to provide reasons why this occurred and was
                                 not detected. The failure of the referee to submit all surplus moneys in
                                 a timely manner, limits the rights of the individuals who have a claim to
                                 those moneys by hindering their ability to apply for and collect them.

                                County
    Name and Address of       Clerk’s File                           Date of
          Referee              Number           Title of Action      Order      Name and Address of Attorney        Amount
Richard Donald Forbes, Esq.                  Countrywide Home                  Rosicki, Rosicki & Associates, PC
6 Jeanne Drive                               Loans Inc. vs. Roy                51 E. Bethpage Road
Newburgh, NY 12550             10636-06      Hemion                11/14/07    Plainview, NY 11803                 $1,150.63
Gregory McAdams, Esq.                        Deutsche Bank                     Fein, Such & Crane LLP
P.O. Box 500                                 National Trust Co.                28 East main Street Suite 1800
Walden, NY 12586               3137-07       vs. Cynthia Sanford   10/16/07    Rochester, NY 14641                 $10,933.38
                                                                               Berkman, Henoch,
Leon Kornfeld, Esq.                          Rockland Employees                Peterson & Paddy, PC
P.O. Box 527                                 Federal Credit Union              100 Garden City Plaza
Peekskill, NY 10566            2165-07       vs. Duane Sanders    01/04/08     Garden City, NY 11530               $13,043.40
Kevin D. Bloom, Esq.                         HSBC Mortgage                     Steven J Baum, PC
530 Bloominggrove Turnpike                   Corp. vs. Belinda                 220 Northpointe Parkway Suite G
New Windsor, NY 12553           870-07       Ribot                03/05/08     Amherst, NY 14228                   $1,630.37

Recommendations                  1. The referee should deposit all surplus moneys with the County Clerk
                                    within five days of receipt.

                                 2. The County Clerk should contact the referees and collect all surplus
                                    moneys due to the County.




                              DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY                                 3
                                            APPENDIX A

           HOW TO OBTAIN ADDITIONAL COPIES OF THE REPORT


To obtain copies of this report, call or write:




                                    Office of the State Comptroller
                                    Public Information Office
                                    110 State Street, 15th Floor
                                    Albany, New York 12236
                                    (518) 474-4015
                                    http://www.osc.state.ny.us/localgov/




   4        OFFICE OF THE NEW YORK STATE COMPTROLLER
                                                    APPENDIX B
                             OFFICE OF THE STATE COMPTROLLER
                              DIVISION OF LOCAL GOVERNMENT
                               AND SCHOOL ACCOUNTABILITY
                                            Steven J. Hancox, Deputy Comptroller
                                            John C. Traylor, Assistant Comptroller

                                      LOCAL REGIONAL OFFICE LISTING

BUFFALO REGIONAL OFFICE                                         GLENS FALLS REGIONAL OFFICE
Robert Meller, Chief Examiner                                   Karl Smoczynski, Chief Examiner
Office of the State Comptroller                                  Office of the State Comptroller
295 Main Street, Suite 1032                                     One Broad Street Plaza
Buffalo, New York 14203-2510                                    Glens Falls, New York 12801-4396
(716) 847-3647 Fax (716) 847-3643                               (518) 793-0057 Fax (518) 793-5797
Email: Muni-Buffalo@osc.state.ny.us                             Email: Muni-GlensFalls@osc.state.ny.us

Serving: Allegany, Cattaraugus, Chautauqua, Erie,               Serving: Clinton, Essex, Franklin, Fulton, Hamilton,
Genesee, Niagara, Orleans, Wyoming counties                     Montgomery, Rensselaer, Saratoga, Warren, Washington counties

                                                                ALBANY REGIONAL OFFICE
ROCHESTER REGIONAL OFFICE                                       Kenneth Madej, Chief Examiner
Edward V. Grant, Jr., Chief Examiner                            Office of the State Comptroller
Office of the State Comptroller                                  22 Computer Drive West
The Powers Building                                             Albany, New York 12205-1695
16 West Main Street – Suite 522                                 (518) 438-0093 Fax (518) 438-0367
Rochester, New York 14614-1608                                  Email: Muni-Albany@osc.state.ny.us
(585) 454-2460 Fax (585) 454-3545
Email: Muni-Rochester@osc.state.ny.us                           Serving: Albany, Columbia, Dutchess, Greene,
                                                                Schenectady, Ulster, counties
Serving: Cayuga, Chemung, Livingston, Monroe,
Ontario, Schuyler, Seneca, Steuben, Wayne, Yates
counties
                                                                HAUPPAUGE REGIONAL OFFICE
SYRACUSE REGIONAL OFFICE                                        Jeffrey P. Leonard, Chief Examiner
Eugene A. Camp, Chief Examiner                                  Office of the State Comptroller
Office of the State Comptroller                                  NYS Office Building, Room 3A10
State Office Building, Room 409                                  Veterans Memorial Highway
333 E. Washington Street                                        Hauppauge, New York 11788-5533
Syracuse, New York 13202-1428                                   (631) 952-6534 Fax (631) 952-6530
(315) 428-4192 Fax (315) 426-2119                               Email: Muni-Hauppauge@osc.state.ny.us
Email: Muni-Syracuse@osc.state.ny.us
                                                                Serving: Nassau, Suffolk counties
Serving: Herkimer, Jefferson, Lewis, Madison,
Oneida, Onondaga, Oswego, St. Lawrence counties

BINGHAMTON REGIONAL OFFICE                                      NEWBURGH REGIONAL OFFICE
Patrick Carbone, Chief Examiner                                 Christopher Ellis, Chief Examiner
Office of the State Comptroller                                  Office of the State Comptroller
State Office Building, Room 1702                                 33 Airport Center Drive, Suite 103
44 Hawley Street                                                New Windsor, New York 125534725
Binghamton, New York 13901-4417                                 (845) 567-0858 Fax (845) 567-0080
(607) 721-8306 Fax (607) 721-8313                               Email: Muni-Newburgh@osc.state.ny.us
Email: Muni-Binghamton@osc.state.ny.us
                                                                Serving: Orange, Putnam, Rockland, Westchester
Serving: Broome, Chenango, Cortland, Delaware,                  counties
Otsego, Schoharie, Sullivan, Tioga, Tompkins
counties


                                 DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY                                 5

				
DOCUMENT INFO
Shared By:
Categories:
Tags:
Stats:
views:2
posted:3/24/2013
language:Unknown
pages:6