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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 Willing – Justice Court Operations (2014M-377)


Released: April 10, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the Town’s Justice Court operations for the period January 1, 2011 through October 24, 2014.

Background

The Town of Willing is located in Allegany County and is governed by an elected five-member Town Board. The Town has one elected Justice who presides over Court operations. Collections for the Court as reported to the Justice Court Fund totaled $71,238 for the period January 1, 2011 through December 31, 2013.

Key Findings

  • The current and prior Justices did not prepare monthly accountability analyses and the prior Justice did not properly report disposed cases to the DMV.
  • The Board did not properly audit or document its audit of the prior Justice’s records and reports.

Key Recommendations

  • Prepare a monthly accountability analysis for all money held by the Court and properly report disposed cases to the DMV.
  • Perform an annual audit of the Justice’s records and reports and document the results in the Board minutes.

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