Purpose of Audit

The purpose of our audit was to determine whether the Town Justice collected, recorded, deposited, disbursed and reported all fines and fees in a timely and accurate manner for the period January 1, 2016 through October 31, 2017.

Background

The Town of Angelica is located in Allegany County and has a population of approximately 1,400. The Town is governed by an elected five-member Town Board. Court fines, fees and bail collected during the audit period totaled $357,962.

Key Findings

• The Justice did not deposit collections totaling $36,755 in a timely manner.
• The Justice did not follow up on pending tickets listed in the New York State Department of Motor Vehicle database.
• The Board did not perform an annual audit of the Justice’s records and reports as required.

Key Recommendations

• Ensure that deposits are made no later than 72 hours from the date of collection.
• Review and analyze pending cases and take the necessary actions as required.
• Conduct an annual audit of the Justice’s financial records and reports and record the results of this audit in the minutes.