Office of Court Administration

Tenth Judicial District: Nassau County District Court, Revenue Collection and Selected Time and Attendance Practices

At the time of our audit, the accounts receivable for the Nassau County District Court totaled about $6.3 million. We randomly selected for review 75 unpaid accounts and found that nearly one-third of these accounts were not accurate, mainly because they had either been fully or partly paid. We examined the collection process for the remaining accounts, and found that collection was not always actively pursued. We also determined that accountability is not always established for Court revenue, as many of the checks received in the mail are not logged in at the time of receipt. We recommend a number of improvements in the Court's revenue collection practices.

For a complete copy of Report 99-S-23 click here.
For a copy of the 90-day response click here.
For a copy of the associated follow-up report click here.