Office of Court Administration

Ninth Judicial District: Internal Controls Over Revenues

The Ninth Judicial District comprises five counties in the Hudson Valley region. During the year ended March 31, 1997, the District reportedly collected $17.2 million in State revenue. 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. For example, because cash handling functions are not always adequately separated from recording functions, revenue can be misappropriated and the records can be adjusted to avoid detection. We recommend several improvements in the District's internal controls over revenue.

For a complete copy of Report 96-S-59 click here.
For a copy of the 90-day response click here.