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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 Nassau
   Report of Examination
                  Periods Covered:
           January 1, 2002 - January 1, 2003
           January 1, 2003 - January 1, 2004
                         and
           January 1, 2004 - January 1, 2005


                      2006M-47




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



                                                                              Page

AUTHORITY LETTER                                                               3


ABANDONED PROPERTY                                                             5
    Recommendation                                                             6

DEPOSIT OF SUPRLUS BY REFEREES                                                 7
    Recommendation                                                             9


APPENDIX A How to Obtain Additional Copies of the Report                      10
APPENDIX B Local Regional Office Listing                                       11




             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

July 2006

Dear County Officials:

Pursuant to the State Constitution, Article V, Section 1, and further authority vested in the State
Comptroller by Article 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 Nassau for the periods
January 1, 2002 to January 1, 2003, January 1, 2003 to January 1, 2004, and January 1, 2004 to January
1, 2005.

Officials of the County of Nassau 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 certain findings and recommendations which are presented
in this Report of Examination. These findings 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 Services
and Economic Development



                DIVISION OF LOCAL GOVERNMENT SERVICES AND ECONOMIC DEVELOPMENT                       3
                             Abandoned Property
                             Pursuant to Section 600(1)(a) of the Abandoned Property Law,
                             moneys which have remained in the hands of the County Treasurer
                             (Treasurer) for a period of five years, together with all accumulated
                             interest thereon, less the Treasurer’s statutory fees, are deemed
                             abandoned property. The Treasurer should, after due public notice,
                             pay all such abandoned moneys to the State Comptroller by the tenth
                             of April of the next succeeding year (Abandoned Property Law,
                             §602(1)).

                             The Treasurer has not transferred the following assets totaling
                             $320,084.07 to the State Comptroller as required by Section 602 of
                             the Abandoned Property Law as of the date of our examination:

                  Date of
Action No.     Origanization                 Title of Action                      Amount
                                Condemnation – Hempstead Station
  9561            02/13/92                                                  $84,348.75
                                Plaza Metropolitan Career
                                Condemnation – Hempstead Station
  9562            02/13/92                                                  $977.30
                                Plaza Tracy Temp
                                Town of Oyster Bay Housing Authority
  9711            09/04/92                                                  $8,361.68
                                vs. Irving Gluck
  10238           10/14/94      Sonyma vs. Robert Hartwig, et al.           $196.13
                                Acquisition-Town of North Hempstead
  10328           02/01/95                                                  $12,184.44
                                Section 11 Block 27 Lot 85
                                Pinkie P. Williams vs. Village of
  10524           09/27/95                                                  $305.26
                                Hempstead, et al.
                                Federal National Mortgage Association
  10791           09/11/96                                                  $5,341.04
                                vs. Enrico & Susan Bondi et al.
  10916           03/25/97      Bradley Martin vs. Janis Martin             $293.69
                                Freeport Housing Authority vs. William
  10931           04/08/97                                                  $266.61
                                Lacy
                                Condemnation Proceeding 1124, Parcel
  10991           05/27/97      9, Real Estate Court Award Payment          $1,965.91
                                William J. Harbes
                                Hafez Khezri vs. Marie Heurtelou & Tina
  11052           08/28/97                                                  $1,711.36
                                DeAngelo
  11055           09/05/97      Reuven Ofir vs. Anthony Penepent             $100.38
                                First Federal Savings & Loan
  11176           02/24/98      Association of Rochester vs. Pearl &        $134,042.32
                                Thomas Costello, et al.
  11190           03/06/98      Estate of Henrietta M. Franz                $1,217.84
                                Application of Town of Hempstead for
                                Acquisition of Parcel of Land Section 55,
  11199           03/19/98                                                  $18,502.52
                                Block 329, Lots 23 & 24 Harts Avenue,
                                Roosevelt, NY



             DIVISION OF LOCAL GOVERNMENT SERVICES AND ECONOMIC DEVELOPMENT                  5
                              Citibank, N.A. vs. Umberto Reo &
      11233      05/29/98                                           $5,742.92
                                          Dora Reo
                            Application of Town of Hempstead for
                            Acquisition of Land Known as Section
      11235      06/03/98                                           $32,346.30
                            55, Block 295, Lot 477, Manhattan
                            Avenue, Roosevelt, NY
                            Greepoint Bank vs. Grace E. Barnes &
      11273      08/11/98                                           $9,235.30
                            Elmer Barnes
                            Associates Home Equity Services, Inc.
      11353      12/10/98   vs. Jacqueline M. Wright & Kenneth L.   $2,944.32
                            Wright, et al.
                            Total Amount Deemed Abandoned           $320,084.07


                            An official in the County Treasurer’s office indicated that any action
                            which remained dormant for six years was treated as abandoned
                            property by the County and the funds were remitted to the State
                            Comptroller in April of the succeeding year. These funds were remitted
                            to the State Comptroller as indicated.

                            The Comptroller’s Office acts as a repository that protects the rights
                            of the owners of abandoned property, giving them a central and
                            convenient contact to reclaim their abandoned property. Failure to
                            submit these moneys to the Comptroller’s Office in a timely manner
                            can diminish the owners’ property rights.

Recommendation              1. The Treasurer should review procedures related to court and trust
                               moneys, and institute changes to ensure that all moneys deemed
                               abandoned are paid to the State Comptroller in a timely manner as
                               required by law.




  6       OFFICE OF THE NEW YORK STATE COMPTROLLER
                                     Deposit of Surplus by Referees

                                              Section 1354(4) of the Real Property Actions and Proceedings Law
                                              requires an officer conducting a property sale to pay surplus moneys
                                              generated by the sale to the local jurisdiction’s county chief fiscal
                                              officer. This must be done within five days of receipts.

                                              Surplus moneys from sales of property by referees were not always
                                              deposited with the Treasurer. Although County Clerk records indicated
                                              that surplus monies resulted from the sale of property by referees,
                                              there was no indication that the following amounts identified in our
                                              prior report of examination had been received by the Treasurer as of
                                              the date of our current examination.



                          County
                                    Date of                                       Name and
                          Clerk’s                 Name and Address of
   Title of Action                  Court                                         Address of           Amount
                           File                        Attorney
                                    Order                                          Referee
                          Number
Kadillac Mortgage                               Michael Z. Rindenow        Duncan Manning
Bankers vs. Oliver       88-8004    10/6/88     1576 Front Street          389 Babylon Tpke.          $18,257.95
Brady, et al.                                   East Meadow, NY 11554      Freeport, NY 11520
Dale Mortgage                                                              Matthew K.
                                             Shusterhoff & Chiert
Bankers Corp. vs.                                                          Tannenbaum
                         90-24330   08/25/92 990 Stewart Avenue                                       $43,668.86
ADC Building Corp.,                                                        1758 Bedford Ave.
                                             Garden City, NY 11530
et al.                                                                     Merrick, NY 11566
                                                Shapiro & Kreisman         Henderson
Keycorp Mortgage
                                                225 Broadhollow Road       Morrisson, Esq.
Inc. vs. Enid Davis,     93-18883   5/25/94                                                           $52,620.00
                                                Suite 301                  37 Franklin Court
et al.
                                                Melville, NY 11747         W. Garden City, NY 11530

                                             Zeichner, Ellman &
Citibank, N.A. vs.                                                         William N. Mairs
                                             Krause
Teresa Randolph, et      93-797     12/22/94                               80 John Street             $12,414.94
                                             757 Third Ave.
al.                                                                        New York, NY 10038
                                             New York, NY 10017
                                             Stein & Sheidlower, L.L.P.
Kadillac Mortgage                                                          Janis Parazelli, Eqsp.
                                             One Old Country Road
Bankers vs. Vernette     94-21570   08/03/95                               54 New Hyde Park Road        $5,928.43
                                             Suite 113
Smith, et al.                                                              Garden City, NY 11530
                                             Carle Place, NY 11514
                                             Stein & Sheidlower, L.L.P
                                                                           Charles Ferzola, Esq.
Joel Turtel vs. Eileen                       One Old Country Road
                         95-14624   01/29/96                               300 Garden City Plaza        $8,456.67
McVeigh, et al.                              Suite 113
                                                                           Garden City, NY 11530
                                             Carle Place, NY 11514




                            DIVISION OF LOCAL GOVERNMENT SERVICES AND ECONOMIC DEVELOPMENT                     7
Federal National
                                                Eschen, Eschen & Frenkel        Jack Easa, Esq.
Mortgage Association
                           95-21007    04/10/96 50 Jackson Avenue               513 Front Street           $15,577.21
vs. Brendan J. Kelly,
                                                Syosset, NY 11791               Hempstead, NY 11550
et al.
                                                  Holman & Rosenberg            John Ragano, Esq.
Continental Bank vs.
                                                  99 Powerhouse Road,           110-15 Liberty Avenue
Timothy J. O’Connor,       94-10306    06/05/96                                                            $99,468.52
                                                  Suite 103                     Richmond Hill, NY
et al.
                                                  Roslyn Heights, NY 11577      11419
Greenpoint Bank vs.                               Cullen & Dykman               Carl Banno, Esq.
Raymond J. Tesar,          98-7057     12/16/98   100 Quentin Roosevelt Blvd.   146 Old Country Road       $28,561.01
et al.                                            Garden City, NY 11530         Mineola, NY 11501

                                                  Certilman Balin Adler &       Salvatore B. Pontillo,
Federal National
                                                  Hyman, LLP                    Esq.
Mortgage vs. Emilio        98-2457     12/22/98                                                             $1,602.49
                                                  90 Merrick Avenue             43 Conklin Street
Conde, et al.
                                                  East Meadow, NY 11554         Farmingdale, NY 11735
                                                  Jon B. Felice & Associates
Federal Home Loan                                                               Christine Preston, Esq.
                                                  11 East 44th Street,
Mortgage vs. William       97-017977   05/12/99                                 15 Tooker Avenue            $5,286.49
                                                  Suite 800
Clark                                                                           Oyster Bay, NY
                                                  New York, NY 10017
                                                Jon B. Felice & Associates
Chevy Chase Bank vs.                                                            Paul Murdy, Esq.
                                                11 East 44th Street
Clifford             98-20529          07/20/99                                 1100 Franklin Avenue        $4,299.07
                                                Suite 800
Fromwiller, Jr.                                                                 Garden City, NY
                                                New York, NY 10017
                                                                                Peter R. De Filippi,
                                                Rosicki, Rosicki &
Chase Mortgage                                                                  Esq.
                                                Associates
Company vs. James          99-008879   10/22/99                                 One Old Country Road,       $5,845.71
                                                One Old Country Road
Allie                                                                           Suite 120
                                                Carle Place, NY 11514
                                                                                Carle Place, NY 11514
                                                Isabel L. Becker, Esq.
                                                                                Donna M. Brady, Esq.
World Savings and                               Schwall and Becker
                                                                                900 Ellison Avenue
Loan Association vs.       98-017059   03/09/99 Attorneys                                                    $941.53
                                                                                Suite 405
Patricia A. Flierl                              49 Maple Avenue
                                                                                Westbury, NY 11590
                                                New City, NY
Cendant Mortgage
                                                Howard H. Stein Esq.
Services f/k/a PHH                                                              Joseph M. Dara Esq.
                                                Stein & Sheidlower
Mortgage Services          99-10537    01/14/00                                 2673 Cheshire Drive        $17,506.92
                                                One Old Country Road
Corporation vs. Jose                                                            Baldwin, NY 11510
                                                Carle Place, NY 11514
Saravia
                                                Noreen A. Donovan               Kenneth Weinstein,
Federal National
                                                Leslie Plump, P.C.              Esq.
Mortgage Association       96-023365   12/15/99                                                             $3,050.14
                                                500 N. Broadway                 1325 Franklin Ave.
vs. Nicholas Primiani
                                                Jericho, NY 11753               Garden City, NY
Alaska Seabord                                  Keenan Powers & Andrews         Martin Kroll, Esq.
Partners, L.P. vs. Kirit   96-17926    12/18/00 One World Trade Center          440 Garden City Plaza     $120,602.91
Ramolia                                         New York, NY 10048              Garden City, NY 11530
                                                                                Total Surplus Moneys      $444,088.85




            8          OFFICE OF THE NEW YORK STATE COMPTROLLER
                     Neither the Court nor the County Clerk’s office notifies the County
                     Treasurer’s office that surplus funds from property sales are due to the
                     County. The current system relies solely on the referees transmitting
                     funds to the County Treasurer without any follow up by the County. Due
                     to this lack of communication between these parties, County revenues are
                     not being collected.

                     A similar finding was included in our prior Report of Examination.

Recommendation       2. The Treasurer should contact all appropriate parties and establish
                        procedures to ensure that the County receives surplus moneys in a
                        timely manner.




           DIVISION OF LOCAL GOVERNMENT SERVICES AND ECONOMIC DEVELOPMENT                9
                                            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/




      10        OFFICE OF THE NEW YORK STATE COMPTROLLER
                                                    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                                     11

				
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