A recent review by the New York State Comptroller’s Office uncovered several issues with how Yates County manages its court and trust funds, citing missed reports, unreconciled records, and late payments of abandoned property to the state.
The audit, released in April 2025, examined how the Yates County Treasurer, County Clerk, and Surrogate’s Court managed court-ordered funds between 2022 and 2024. While some records were found to be current and complete, the county failed to reconcile data between departments and did not consistently report required information to the State Comptroller.
Inaccurate reports and late payments raise concerns
The State Comptroller’s report highlighted multiple deficiencies:
- Lack of reconciliations: Officials did not match records between the Treasurer, County Clerk, and Surrogate’s Court during the three-year review period.
- Incomplete reporting: In 2024, three court cases totaling $55,440 were omitted from the Treasurer’s annual report. In another instance, two unrelated cases were reported as one.
- Delayed transfer of abandoned funds: $44,940 in court-held funds was not turned over to the state on time, violating the New York Abandoned Property Law.
Court recordkeeping found inconsistent
The County Clerk’s office did not list a $38,253 trust fund deposit from a case initiated before 2019, despite being required by law to record such entries. The new clerk, who took office in 2024, created a register dating back to 2019 but did not include older cases.
Similarly, the Surrogate’s Court failed to record a 2017 deposit of $6,687. It was only added to the register during the audit, once auditors requested documentation.
Recommendations issued to improve controls
The Comptroller’s Office issued five key recommendations, including:
- Annual reconciliation of court and trust records between departments
- Accurate, complete annual reporting to the State Comptroller
- Timely transfer of abandoned funds to the state
- Better documentation and recordkeeping by both the Clerk’s and Surrogate’s offices
Although not required by law, the report emphasized that regular reconciliation could have identified these issues earlier.
What happens next
Yates County officials have acknowledged the findings and are expected to take corrective action. The audit was part of the state’s routine oversight of local governments and fiduciary responsibilities.
A full copy of the report is available from the New York State Comptroller’s Office.
FingerLakes1.com is the region’s leading all-digital news publication. The company was founded in 1998 and has been keeping residents informed for more than two decades. Have a lead? Send it to [email protected].