Consider forwarding the email to email@example.com. The U.S. Federal Trade Commission (FTC) will place your email in a database and use the combined information to track down and prosecute the scammer/spammers.
You can also report the scam to the Internet Fraud Complaint Center. This site is a partnership between the FBI and the National White Collar Crime Center.I think forwarding the spam to Spam@uce.gov is probably more than enough, but do what ever you'd like.
In some circumstances you may receive money in the form of a check, that's probably a bad check, and I would not recommend trying to cash it. Contact your local police department.