Office of Court Administration

Manhattan Civil Court: Revenue Collection Practices (Follow-Up Review)

In our prior audit report 95-S-68, we found that certain improvements were needed in the revenue collection practices at the Manhattan Civil Court. For example, the duties for collecting, recording and depositing revenue were not always separated among different employees, cash shortages and overages were not properly accounted for, and access to the Court's automated revenue accounting system was not adequately restricted to authorized personnel only. In our follow-up review, we found that most of our prior audit recommendations have been fully implemented.

For a complete copy of Report 97-F-52 click here.