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					OFFICE   OF THE   NEW YORK STATE COMPTROLLER
             D IVISION OF LOCAL GOVERNMENT SERVICES
                     & ECONOMIC DEVELOPMENT




Court and Trust Funds
  County of Albany
   Report of Examination
                  Periods Covered:
           January 1, 2004 - January 1, 2005
                         and
           January 1, 2005 - January 1, 2006


                      2006M-37




                  A LAN G. H EVESI
                  A LAN G. H EVESI
                              Table of Contents



                                                                              Page

AUTHORITY LETTER                                                               3




APPENDIX A How to Obtain Additional Copies of the Report                       5
APPENDIX B Local Regional Office Listing                                        7




             DIVISION OF LOCAL GOVERNMENT SERVICES AND ECONOMIC DEVELOPMENT          1
                                                               State of New York
                                                  Office of the State Comptroller
                                                        AUTHORITY LETTER


Division of Local Government Services
and Economic Development

April 2006

Dear County Officials:

Pursuant to the State Constitution, Article 5, Section 1 and further authority vested in the State
Comptroller by Articles 2 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 Albany for the periods
January 1, 2004 through January 1, 2005 and January 1, 2005 through January 1, 2006.

Officials of the County of Albany 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.

In performing our tests, nothing came to our attention that warrants a finding or recommendation.



Respectfully submitted,


Office of the State Comptroller
Division of Local Government Services
and Economic Development




                DIVISION OF LOCAL GOVERNMENT SERVICES AND ECONOMIC DEVELOPMENT                       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/




                 DIVISION OF LOCAL GOVERNMENT SERVICES AND ECONOMIC DEVELOPMENT   5
                                                    APPENDIX B
                         OFFICE OF THE STATE COMPTROLLER
                      DIVISION OF LOCAL GOVERNMENT SERVICES
                            AND ECONOMIC DEVELOPMENT
                                            Mark P. Pattison, Deputy Comptroller
                                           Steven J. Hancox, Assistant Comptroller
                                            John Clarkson, 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, Room 1050                                     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                                      Christopher J. Ellis, 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, Orange, Putnam,
                                                               Rockland, Schenectady, Ulster, Westchester counties
Serving: Cayuga, Chemung, Livingston, Monroe,
Ontario, Schuyler, Seneca, Steuben, Wayne, Yates
counties
                                                               HAUPPAUGE REGIONAL OFFICE
SYRACUSE REGIONAL OFFICE                                       Richard J. Rennard, Chief Examiner
Debora Wagner, 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
Patrick Carbone, Chief Examiner
Office of the State Comptroller
State Office Building, Room 1702
44 Hawley Street
Binghamton, New York 13901-4417
(607) 721-8306 Fax (607) 721-8313
Email: Muni-Binghamton@osc.state.ny.us

Serving: Broome, Chenango, Cortland, Delaware,
Otsego, Schoharie, Sullivan, Tioga, Tompkins
counties


                    DIVISION OF LOCAL GOVERNMENT SERVICES AND ECONOMIC DEVELOPMENT                                     7