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Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Concord – Justice Court Operations (2011M-274)


Released: March 9, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the processes and procedures for the Court’s financial operations for the period January 1, 2010, to November 4, 2011.

Background

The Town of Concord is located in Erie County and is governed by an elected Town Board comprising the Town Supervisor and four Council members. For the Town’s 2010 fiscal year, $177,800 in revenue was attributable to Court operations. The Court was audited by the New York State Office of Court Administration, which released a report in March 2009 that found $18,600 in Court funds was misappropriated by a former Court clerk.

Key Findings

Overall, the Justices have established adequate processes and procedures for the Court’s financial operations.

  • The Court clerks properly performed bank reconciliations and prepared accountability reports, which were an accurate reflection of the Court’s assets and liabilities.
  • The Justices periodically review Court records to ensure that deposits of all receipts are timely, monthly reports agree with the cash receipts journal, and accountability reports are prepared and balanced to the bank statements.
  • The Board has appropriately contracted with an independent public accountant to perform an annual audit of Court records.

Key Recommendations

  • There are no recommendations for this audit. We discussed minor deficiencies with Court officials during the conduct of our fieldwork, which the officials indicated they would address. Other than these minor issues, we found that the Court records were complete, accurate, and up-to-date.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.state.ny.us
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236