New York City Department of Finance

Controls and Accountability of Court and Trust and Bail Funds (Follow-Up Review)

The New York City Department of Finance is responsible for controlling certain trust funds, bail funds and other funds paid into the New York City court system. In our prior audit report 98-N-12, we examined the adequacy of the Departmentís controls over these funds and identified internal control weaknesses, recordkeeping deficiencies and delays in remitting funds to the Department. We made a number of recommendations aimed at strengthening the Departmentís controls over these funds, and in our follow-up review, we found that most of these recommendations had been implemented.

For a complete copy of Report 2002-F-8 click here.