LOCKPORT — Former Niagara County Treasurer David S. Broderick, who resigned after being investigated for how he administered estates, may have to make payments to the county and the state under terms of a deal being worked out with the state attorney general’s office.

“I would be very surprised if there were any criminal charges,” George V. C. Muscato, Broderick’s attorney, said Tuesday. “There could always be some sort of civil compromise.”

Broderick resigned in January, blaming ill health.

He was also being audited, as requested by the county’s two judges, over his handling of estates of people who died without wills or whose heirs could not agree on how to share the proceeds.

The responsibility of serving as public administrator of such estates is assigned by state law to the chief fiscal officer in most counties.

The law also sets commissions for the administrator, based on the size of the estate. In some years, The Buffalo News reported in an investigation last year, the commissions were almost as much as Broderick’s regular salary.

From 2003 through 2008, he was paid $306,415 in commissions, according to an audit disclosed March 12 in Niagara Falls by State Comptroller Thomas P. DiNapoli.

Broderick, a Republican who held office for 37 years, was criticized for steering estate work to his wife, Jane, a real estate agent, and his brother William, an attorney.

Jane Broderick’s company, Realty USA, collected as much as $32,000 in commissions for selling houses her husband controlled, The News reported.

The state audit also criticized Broderick for allegedly selling houses and cars at prices far below market rates, and for not keeping records on attorneys’ estate work, so the auditors could not determine whether they were properly compensated.

“One of the issues [discussed with the attorney general’s office] was the real estate commissions,” Muscato said. He said a payment to the state was possible on that point.

“We don’t like to call it a penalty,” Muscato said.

Another point raised was that Broderick’s secretary, Karen S. Castle, said she was spending 15 to 20 percent of her time, sometimes more, on estate matters.

“That’s a matter that has been discussed,” Muscato said. “That could potentially be a reimbursement to the county.”

John T. Milgrim, spokesman for the attorney general’s office, declined to discuss the matter. “It’s still an open investigation,” he said.

The audit did not report any missing assets, nor did it mention any laws Broderick might have broken.

“We’re not going to admit to any criminal charges,” Muscato said. “I’ve made it explicitly clear that I don’t believe Dave Broderick broke any laws.”

The audit was turned over to Niagara County District Attorney Michael J. Violante to consider whether to bring charges. Violante said he was informed that the attorney general’s office is working on the same question, so he stepped aside until the state makes its determination.

Broderick, 71, continues to have health problems that “weigh heavily upon him,” Muscato said. The lawyer declined to discuss them.

“I’ve never used that to argue against criminal prosecution,” Muscato said. “What weighs against a criminal prosecution is whether you can prove [the charges] or not. Nobody can point out to me what law he violated.”