Town of Carrollton – Justice Court Operations (2018M-21)

Background

The Town of Carrollton (Town) is located in Cattaraugus County. The Town is governed by an elected Town Board (Board) composed of four Council members and a Town Supervisor (Supervisor). The Board is responsible for overall operations and finances, including oversight of two elected Justices.

The Justices are responsible for monitoring and managing Court financial activity and have jurisdiction over certain criminal, civil and small claim matters and motor vehicle and traffic violations. An appointed Court clerk (clerk) assists the Justices with these responsibilities.

Quick Facts
2016 Court Revenues $111,910
2017 General Fund Budget $464,450
Residents 1,300

 

Audit Period

January 1, 2016 – Novemmber 2, 2017

Issued Date
May 11, 2018

Audit Objective

Determine whether Justice Court (Court) fines and fees were properly accounted for.

Key Findings

  • The Justices' cash balances exceeded known liabilities by a combined total of approximately $6,340 as of October 12, 2017, and Court officials were unable to determine the composition of these excess balances.
  • The Justices' bail reports included bail for 18 individuals totaling $7,150 that could not be traced to any open or closed cases during our audit period.
  • The Board did not conduct the required annual examination of Court records or contract with an independent public accountant for an audit.

Key Recommendations

  • Prepare monthly bank reconciliations and accountabilities. Investigate and resolve any differences.
  • Routinely generate current pending bail reports and reconcile to bank balances.
  • Examine Court records or retain an independent public accountant to perform an annual audit.