Office of Court Administration

First Judicial District: New York County Clerk, Controls Over Revenue Collection

The New York County Clerk's Office is responsible for collecting filing fees, fines and surcharges related to State Supreme Court documents. We found that some of the County Clerk's control systems do not meet OCA's minimum acceptable standards for internal controls over cash. We recommended that OCA train employees on required procedures that relate to their job responsibilities; separate duties relevant to the collection, recording and custody of revenue; ensure that all voided transactions are approved by supervisors and that they are documented adequately; and instruct cashiers not to issue funds.

For a complete copy of Report 98-S-82 click here.
For a copy of the 90-day response click here.