"Serco is committed to work with the Department of Corrections on the finalisation of the report and its ongoing contractual commitments at MECF."
Radio NZ reported High Court documents showed the company was claiming it had not had enough opportunity to comment and respond to the report.
The Chief Inspector was called in to do the report in July, at the same time Corrections chief executive Ray Smith announced Corrections was taking over the day to day management of the Mt Eden Correctional Facility. Serco continues to manage Wiri Prison.
The report had already been delayed by two months and the first part of it was due to be reported by the end of October.
Corrections Minister Sam Lotu-Iiga said he was aware of the legal action and the Chief Inspector was considering the issues raised by Serco before finalising the report.
"It would be inappropriate for me to comment further on this issue before the court."