Office of Court Administration
Manhattan Civil Court Revenue
Collection Practices During the year ended March 31, 1995, the Manhattan
Civil Court collected $4.6 million in revenue. We examined the controls over the Court's
revenue collection practices and found that certain improvements are needed. For example, the
duties for collecting, recording and depositing revenue are not always separated among different
employees. As a result, revenue can be misappropriated and the records adjusted to avoid
detection. We also found that safe combinations are not changed periodically, cash shortages
and overages are not properly accounted for, and access to the Court's automated revenue
accounting system is not adequately restricted to authorized personnel only.
For a complete copy of 95-S-68 click here.
For a copy of the associated follow-up report click here.
For a copy of the 90-day response click here.