October 18, 2010
DiNapoli: $14,000 Misappropriated From 3 Hudson Valley Justice Courts
Lax Financial Safeguards at Hudson Valley Justice Courts Need to be Fixed
Inadequate financial controls over taxpayer money at three justice courts in the Hudson Valley allowed a total of $14,000 to be misappropriated, according to an audit released today by New York State Comptroller Thomas P. DiNapoli.
DiNapoli’s audit of ten justice courts in Westchester, Orange, Rockland and Putnam counties also found the financial software used by all of the courts allowed information to be deleted without authorization and did not generate audit logs of financial transactions. The courts also did not maintain a manual log of why transactions were deleted, allowing errors, irregularities and misuse to go undetected.
In addition, the audit identified deficiencies in reconciling, depositing money and reporting in eight of the justice courts. At seven courts, auditors learned financial duties were not adequately separated among employees to provide proper checks and balances. These deficiencies put public dollars at risk by preventing local officials from effectively monitoring court operations.
DiNapoli’s audit recommends court officials:
To view the full audit, click here.