Office of Court Administration

Fifth Judicial District: Revenue Operations

The Fifth Judicial District comprises six counties in central New York. We examined internal controls over revenues in the District and found that the control systems in place did not meet established standards. For example, in some instances, the duties for collecting, recording and reconciling cash receipts were not adequately separated among different employees. In addition, none of the courts we visited maintained an adequate accounts receivable system. As a result, the receivables at several courts had been outstanding for long periods of time. 95-S-44