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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 Brant – Justice Court (2014M-180)


Released: August 22, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Justices’ records and reports for the period January 1, 2012 through April 25, 2014.

Background

The Town of Brant is located in Erie County and is governed by an elected five-member Town Board. The Town has two elected Justices who preside over Town Justice Court operations. Town revenue attributable to Court operations in 2013 was $366,772.

Key Findings

  • The Justices did not always perform monthly bank reconciliations and accountability analyses properly.
  • The Justices did not always report and remit funds to the Justice Court Fund (JCF) in a timely manner.
  • The Justices did not follow up on pending cases or enforce unpaid fines and fees.
  • The Board did not conduct an annual audit of the Court’s records, as required.

Key Recommendations

  • Prepare monthly bank reconciliations and accountability analyses, promptly investigate differences and take corrective action as needed.
  • Submit monthly reports to the JCF no later than the 10th of the following month.
  • Review and analyze all open case files.
  • Provide for an annual audits of the Justices’ records.

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