Office of Court Administration

Written Support of Internal Controls Over the Financial Reporting of Payroll

The Office of Court Administration administers New York Stateís unified court system, which employs more than 16,000 individuals. Information about the court systemís payroll expenditures is reported to the Office of the State Comptroller for inclusion in New York Stateís comprehensive annual financial report. We audited the written support for the internal controls over this payroll information and found that this written support was adequate. Consequently, if the controls are followed, there is a reduced risk of significant misstatements in the payroll information included in the Stateís comprehensive annual financial report.

For a complete copy of Report 2006-S-55 click here.