Office of Court Administration

Eighth Judicial District: Controls Over Revenues and Expenditures

The Eighth Judicial District comprises eight counties in western New York. We found that, because of certain weaknesses in internal controls, the cash collected in the District may not always be transmitted to the State Treasury, as required. For example, because the cash handling duties were not adequately separated at the Buffalo City Court, funds could be misappropriated without detection. We also found that mandatory fees were not always charged and improvements could be made in the procedures for purchasing commodities. 94-S-95