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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 Colonie –Justice Court Operations (2014M-114)


Released: June 27, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to assess internal controls over the Court’s financial activity for the period January 1, 2012 through January 31, 2014.

Background

The Town of Colonie is located in Albany County and has a population of approximately 82,000 residents. It is governed by a seven-member elected Town Board comprising the Supervisor and six Board members. The Court is comprised of three elected justices who oversee Court operations, and collected approximately $2.5 million in fines, fees and surcharges in 2013.

Key Finding

  • The Justices implemented specific controls to ensure Court money collected was properly recorded in the Court records, deposited in a timely manner and reported accurately to the Office of the State Comptroller’s Justice Court Fund on a monthly basis. The justices also implemented various control procedures over the Court’s financial activities that provided adequate supervision and oversight.

Key Recommendations

  • There were no recommendations for this audit.

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