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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 Victory – Justice Court (2013M-66)


Released: April 26, 2013 -- [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, 2012, to February 1, 2013.

Background

The Town of Victory is located in Cayuga County and has a population of approximately 1,660. The Town is governed by an elected Town Board (Board) consisting of the Town Supervisor and four Board members. The Court collected $35,265 in fines and surcharges during our audit period

Key Findings

We found no material issues in the accuracy and timing of deposits and the recording and accounting for the Court’s moneys. However, we found that:

  • The Justices did not perform monthly bank reconciliations and accountabilities.
  • The Board did not provide effective oversight of Court operations through an effective annual audit.

Key Recommendations

  • Prepare monthly bank reconciliations and analyses of Court liabilities for comparison with available cash.
  • Use a formal review process when conducting annual audits, such as the audit checklist provided by OSC, and maintain these checklists on file in the Town Clerk’s office.

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