Office of Court Administration

Third Judicial District: Internal Controls Over Revenues and Payroll

The Third Judicial District comprises seven counties in eastern New York. We examined the District's revenue collection practices and found that controls can be improved to provide better assurance that the revenue received is properly recorded and adequately safeguarded. In particular, we noted that District officials need to more closely monitor revenue collection practices at the courts. We also determined that improvements can be made in the District's administration of personnel and payroll activities. For example, several overtime payments either were not properly authorized or were not properly documented.

For a complete copy of 95-S-122 click here.
For a copy of the 90-day response click here.