Audits of Local Governments and School Districts
Town of Leon – Justice Court Operations (2012M-01)
Released: March 28, 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, through November 4, 2011.
The Town of Leon is located in Cattaraugus County and is governed by an elected Town Board comprising the Town Supervisor and four Council members. For the Town’s 2010 fiscal year, $20,576 in revenue was attributable to Court operations.
- The Justice’s records and reports were in disarray and some records were missing. The Justice uses duplicate receipts and docket folders as accounting records. She does not maintain a cash book and was unaware that she had to do so.
- Most of the Court’s monthly reports were not submitted to the JCF in a timely manner.
- The Justice did not perform bank reconciliations or accountability analyses by reconciling Court assets to known liabilities.
- The Board did not audit the books, records, and reports of the Justice or hire a public accountant for that purpose as required by law.
- Maintain complete, accurate, and up-to-date records.
- Accurately report and remit all money collected monthly to the JCF in a timely manner.
- Reconcile all bank accounts on a monthly basis and prepare an accountability analysis for all moneys held by the Court.
- Annually audit the books, records, and reports of the Justice or retain a public accountant for that purpose.
Local Government and School Accountability Contact Information:
Phone: (518) 474-4037; Email: email@example.com
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236