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					OFFICE   OF THE   N E W Y O R K S TA T E C O M P T RO L L E R
            D IVISION OF LOCAL GOVERNMENT SERVICES
                    & ECONOMIC DEVELOPMENT




Court and Trust Funds
   County of Erie
          Report of Examination
                  Periods Covered:
          January 1, 2002 - January 1, 2003
                        and
          January 1, 2003 - January 1, 2004
                     2005M-13




                  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

March 2005

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 Erie for the periods
January 1, 2002 through January 1, 2003 and January 1, 2003 through January 1, 2004.

Officials of the County of Erie 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




                 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                            ROCHESTER REGIONAL OFFICE
Robert Meller, Chief Examiner                      Edward V. Grant, Chief Examiner
Office of the State Comptroller                    Office of the State Comptroller
1050 Ellicott Square Building                      The Powers Building
295 Main Street                                    16 West Main Street - Suite 522
Buffalo, New York 14203                            Rochester, New York 14614
(716) 847-3647 Fax (716) 847-3643                  (585) 454-2460 Fax (585) 454-3545
E-Mail: Muni-Buffalo@osc.state.ny.us               E-Mail: Muni-Rochester@osc.state.ny.us

Allegany, Cattaraugus, Chautauqua, Erie,           Cayuga, Chemung, Livingston, Monroe, Ontario,
Genesee, Niagara, Orleans, Wyoming                 Schuyler, Seneca, Steuben, Wayne, Yates

SYRACUSE REGIONAL OFFICE                           BINGHAMTON REGIONAL OFFICE
Debora Wagner, Chief Examiner                      Patrick Carbone, Chief Examiner
Office of the State Comptroller                    Office of the State Comptroller
State Office Building, Room 409                    State Office Building, Room 1702
333 East Washington Street                         44 Hawley Street
Syracuse, New York 13202                           Binghamton, New York 13901-4417
(315) 428-4192 Fax (315) 426-2119                  (607) 721-8306 Fax (607) 721-8313
E-Mail: Muni-Syracuse@osc.state.ny.us              E-Mail: Muni-Binghamton@osc.state.ny.us

Herkimer, Jefferson, Lewis, Madison, Oneida,       Broome, Chenango, Cortland, Delaware,
Onondaga, Oswego, St. Lawrence                     Otsego, Schoharie, Sullivan, Tioga, Tompkins
GLENS FALLS REGIONAL OFFICE                        ALBANY REGIONAL OFFICE
Karl Smoczynski, Chief Examiner                    Chris Ellis, Principal Examiner
Office of the State Comptroller                    Office of the State Comptroller
One Broad Street Plaza                             22 Computer Drive West
Glens Falls, New York 12801                        Albany, New York 12205
(518) 793-0057 Fax (518) 793-5797                  (518) 438-0093 Fax (518) 438-0367
E-Mail: Muni-GlensFalls@osc.state.ny.us            E-Mail: Muni-Albany@osc.state.ny.us

Clinton, Essex, Franklin, Fulton, Hamilton,        Albany, Columbia, Dutchess, Greene, Orange,
Montgomery, Rensselaer, Saratoga, Warren,          Putnam, Rockland, Schenectady, Ulster,
Washington                                         Westchester

HAUPPAUGE REGIONAL OFFICE
Richard J. Rennard, Chief Examiner
Office of the State Comptroller
NYS Office Building, Room 3A10
Veteran’s Memorial Highway
Hauppauge, New York 11788-5533
(631) 952-6534 Fax (631) 952-6530
E-Mail: Muni-Hauppauge@osc.state.ny.us

Nassau, Suffolk

                  DIVISION OF LOCAL GOVERNMENT SERVICES AND ECONOMIC DEVELOPMENT                  7