New Jersey Statutes Title 54. Taxation 54 § 4-122.5

(a) The use of approved mechanical methods of accounting for cash receipts by the collector;

(b) Recurring delays, if any, in the making of entries and postings required by law in the collector's books of account;

(c) Recurring delays, if any, in the making of bank deposits, in excess of forty-eight hours from the time money is received;

(d) The collection and accounting for all interest and penalties provided by law on delinquent taxes and assessments;

(e) The annual clearing of the collector's tax duplicate not later than December thirty-first of each year succeeding the year of levy, by collection, proper remission or cancellation, or transfer to tax title lien of all taxes other than such taxes as are in litigation or under a plan of installment payments;

(f) Any other condition or factors affecting the safe-keeping of public moneys for which the collector is responsible.