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NYS Comptroller

THOMAS P. DiNAPOLI

Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Conewango – Justice Court (2012M-217)


Released: December 21, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review internal controls over the Court’s financial operations for the period January 1, 2011, through July 26, 2012.

Background

The Town of Conewango is located in Cattaraugus County and has a population of 1,800 residents. The Town is governed by an elected Town Board comprising the elected Town Supervisor (Supervisor) and four elected Council members. The Board is the legislative body responsible for managing Town operations and monitoring financial activities of the Town, including the financial activity of the Town Justice Court. The Town has one elected Justice, David S. Johnson, who has presided over the Court since January 2000. During our audit period, the Justice adjudicated approximately 130 cases and collected approximately $15,000 in fines, fees, and surcharges. The Town’s share of this amount was approximately $4,000.

Key Findings

Justice Johnson and the Board did not establish adequate controls over the Court’s operations.

  • Justice Johnson did not complete adequate bank reconciliations and accountability analyses, deposit moneys collected intact and in a timely manner, or remit collections and reports in a timely manner.
  • The Board did not conduct a required annual audit of the Justice’s records.

Key Recommendations

  • Reconcile all bank accounts on a monthly basis and prepare an accountability analysis for all moneys held by the Court. Attempt to determine the source of the unidentified moneys. Deposit all moneys received intact within 72 hours of collection.
  • Perform, or cause to be performed, an annual audit of the Justice’s books and document the audit’s results in the Board minutes.

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