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HandBook of Regulations

Effective Date: April 24, 2013

CHAPTER XIII - Annual Financial Statement

 

Section 1: GENERALLY

Every city marshal is required to file annually, with the Bureau of City Marshals, a detailed statement showing his or her financial position at the end of each year.  The instructions and forms for this information are distributed to all city marshals in January, each year, and the deadline for submission of the statement to the Bureau of City Marshals is March 15th of each year.  In addition, the Department of Investigation may direct a marshal to file a similar statement relating to the marshal’s financial position and official activities at any time during the year.

All requested information must be supplied.  If any of the forms do not apply, they must be signed, nonetheless, and forwarded to the Department of Investigation with the words “not applicable” thereon.  If the information supplied to the Department is incomplete or not in the correct form, all papers will be returned to the marshal, and he or she will be required to resubmit them in proper form.  The completed forms must be dated, signed, and sworn to by the marshal, where indicated.  The Department of Investigation at any time may amend the annual financial statement forms to require additional financial information related to the operation of the marshal's office.

The annual financial statement must be forwarded to the New York City Department of Investigation, 80 Maiden Lane, New York, New York 10038, Attention: Director, Bureau of City Marshals, on or before March 15 of each year (except the summary of evictions and legal possessions described below, which must be forwarded to this Department by no later than December 31st of each year).  Marshals must keep a copy of these financial statements as part of their official records.  Marshals are required to convert and store such copies as electronic records on an ongoing basis, as they are created, as of January 1, 2014 pursuant to Chapter XII, Section 6-3, and may dispose of paper copies in accordance with the NYC Marshals Records Retention Schedule (see Chapter XII, § 6 and Appendix).

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Section 2: REQUIREMENTS

To meet the annual financial statement filing requirement, every marshal must provide the following data, showing his official financial position as of the close of business on December 31st of each year:

  • A certified copy of the bank statement for the month ending December 31st, for every account, including the operating account, into which funds received from official activity have been deposited.

    If the bank statement runs into the early part of January, disregard all January figures and use the balance for December 3lst shown by the bank. All records for the year are to run only to December 31st, inclusive. (In the same manner, each month's records throughout the year are to be for the calendar month.)

  • A reconciliation of each bank statement, itemizing outstanding checks by date, number, and amount, deposits in transit, bank charges, adjustments, and any other pertinent data.

  • An analysis of the trust fund cash receipts and disbursements is to be completed on the forms provided.

  • A detailed statement of all amounts payable out of the Trust Accounts. For any amount due over thirty (30) days, the date received and the reason for non-payment must be shown.

  • A list of all unclaimed money, such as trust amounts for some reason never remitted to litigants, and unidentified payments received.

    Funds which are either unclaimed or unidentified do not belong to the marshal.  These funds must be transferred to the New York City Department of Finance after one year.  Definitions of these funds and explicit instructions for the correct procedures to transfer the funds are attached to Schedule II of the annual financial statement.

  • A list of all accounts billed for fees on a monthly basis. (Please indicate any account which is consistently delinquent in remitting payment.)

  • A statement of operating income and expenses.

  • A balance sheet as of December 3lst, showing in proper detail all assets, liabilities, and the marshal's equity in the operating account.

  • A list of all persons employed by the marshal, including, but not limited to, office workers, process servers, and other city marshals.

  • A summary of the number of processes received and served for the year ending December 31st.

  • A detailed summary of execution work, including work done on behalf of another marshal.

  • A list of all persons from whom office space was rented, including addresses of such persons and monthly rents paid.

  • A list of all docket books purchased during the year and/or fees paid to maintain, upgrade, or expand a computer-based electronic record-keeping system.

  • A summary of evictions and legal possessions completed in the marshal’s own cases or on behalf of other marshals, by borough, including those requiring intervention by a social welfare agency (e.g. Adult Protective Services).

Section 3: TERMINATION OF OFFICE; AND FINAL REPORT

Before a city marshal vacates his or her office, the marshal must prepare a final report of his or her official acts.  This is called a “winding down report.”  Instructions and forms similar to those used in the annual financial statement are provided to a marshal before his termination from office.  Other information regarding termination of office is found in Chapter X, § 4 of this Handbook.

Upon vacating office for any reason a city marshal must deliver his or her books and records to the Department of Investigation.   Marshals must convert all eligible manual records to electronic form well in advance of termination in accordance with Chapter XII, § 6 of this Handbook.  Any manual records that have not been converted must be disposed of, if eligible for destruction, in accordance with the Schedule in the Appendix.  The Department will not accept any manual record past the applicable destruction date.  Marshals and former marshals may be required to bear the expense of storage by the Department or the City of New York of manual records upon the marshal’s termination of office if such records were eligible for conversion.  See § 6-5 of Chapter XII for details on the proper procedures to be followed when delivering records to the Department upon termination of office.



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