Audit Report On The Operating Practices Of The Department Of Finance’s Office Of The Sheriff Relating To Funds Obtained From The Enforcement Of Civil Judgments

This audit determined the adequacy of certain operating practices pertaining to the enforcement of monetary civil judgments by the Office of the Sheriff (Sheriff’s Office). The Sheriff’s Office merged with the Department of Finance (DOF) in 1995. The Sheriff’s Office maintains an office in each of the five counties within the City to enforce civil judgments on behalf of private individuals, corporations, organizations, and City agencies seeking payment from debtors. During Fiscal Year 2004, the Sheriff’s Office received approximately 3,000 requests to collect funds to satisfy civil judgments.

Audit Findings and Conclusions

The operating practices of the Sheriff’s Office relating to the funds it obtains from the enforcement of monetary civil judgments need improvement. While the Sheriff’s Office generally initiated enforcement action and disbursed funds to plaintiffs in a timely manner and generally charged appropriate fees, the audit found certain weaknesses in the operating practices of the Sheriff’s Office in relation to its enforcement of civil judgments. The audit identified data reliability, functionality, and integration concerns relating to the Sheriff’s Office Case Tracking System, which monitors the execution of court orders. In addition, some case files were missing, and there was limited evidence in many other case files that there was an adequate supervisory review of the actions taken to enforce civil judgments. Further, the Sheriff’s Office did not have a consistent procedure for calculating interest charges on civil judgments.

Audit Recommendations

To address these issues, the audit recommended that the Sheriff’s Office:

• Review the capabilities and usage of its Case Tracking System, especially in its Brooklyn office, to promote data reliability and an effective monitoring of civil judgment enforcement actions.

• Consider the development of an integrated, centrally administered case tracking system.

• Prepare a written procedure requiring a supervisory review, approval, and signature before each case is closed.

• Ensure that each case file is properly stored and readily available.

• Prepare a written procedure explaining the method to be used in the calculation of interest charges in money judgment cases.

DOF Response

On May 24, 2005, we submitted a draft report to DOF and Sheriff’s Office officials with a request for comments. We received a written response from DOF and Sheriff’s Office officials on June 7, 2005. In their response, DOF and Sheriff’s Office officials generally agreed with the audit’s findings and recommendations.