Audit of Lewis County finds abandoned funds not turned over to state
Apr. 1—LOWVILLE — The state comptroller's office recently reviewed records of the Lewis County Treasurer's Office to determine whether appropriate controls to safeguard and account for court and trust funds had been established.
Auditors examined records maintained by the treasurer, county clerk and surrogate's court along with interviewing county officials and reviewing financial and court records.
After examining records and reports for Lewis County's court and trust funds for the period Jan. 1, 2021, to Jan. 24, 2024,the comptroller's office found for the most part that the county treasurer's office had handled its duties in a responsible fashion. However, the comptroller's office identified $239 that improperly remained in the treasurer's custody that should have been turned over to the state as abandoned property.
According to state Abandoned Property Law, "money that has remained in the hands of the treasurer for a period of three years, together with all accumulated interest, less the treasurer's statutory fees, is deemed abandoned property. The treasurer should, after public notice, pay all such abandoned property to the State Comptroller by the tenth of April of the next year."
The incident originated Jan. 5, 2011, concerning the case of Charles M. Case, Irene R. Case and Guy Case v. Alpine Holdings LLC and Clem Carfaro and should have been reported as abandoned property in 2015.
The comptroller's office recommended the treasurer "should ensure that all money deemed abandoned property is paid to the state comptroller in a timely manner, as required."
According to the comptroller's report, Lewis County Treasurer Eric Virkler said he was "aware the action should be turned over to the State Comptroller and is in the process of taking corrective action."
The county clerk and surrogate's court records were found to be up to date and complete with no material discrepancies during the investigation.
