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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Hinsdale – Justice Court (2012M-126)

Released: August 31, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine internal controls over Justice Witzigman's Court operations for the period January 1, 2010, to September 3, 2011.


The Town of Hinsdale is located in Cattaraugus County and has a population of approximately 2,200. The Town is governed by an elected Town Board, including the Town Supervisor and four Council members. For the year ended December 31, 2010, the Town reported revenues from fines and surcharges of $15,575.

Key Findings

  • Internal controls over the Court's financial activities were deficient. These internal control weaknesses resulted in Justice Witzigman's known liabilities exceeding available Court assets for a cash shortage of $5,394, as of September 2, 2011. Justice Witzigman resigned effective September 3, 2011, but failed to finalize and submit her records to Town officials.
  • We identified numerous control deficiencies in the Court's operations.

Key Recommendations

  • Ensure that an effective system of internal controls is in place.
  • Perform an annual audit of the Justice's records, ensure controls over recorded information and sensitive or personal information are adequate.

Local Government and School Accountability Contact Information:

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