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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Village of Corfu – Justice Court (2011M-247)

Released: January 20, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if the Justice properly accounted for moneys from Court activities for the period November 1, 2009 through September 12, 2011.


The Village of Corfu is located in the Town of Pembroke, Genesee County. The Village is governed by an elected Board of Trustees, which consists of a mayor and four trustees.

Key Findings

  • Bank deposits were not made intact, and deposits were split and/or back dated. Fines were recorded at values less than the actual amounts paid, cash collections were recorded but did not appear to be deposited, and other checks and/or money orders were deposited but not recorded and reported. The cash shortage for the period we tested totaled $10,628.
  • These shortages occurred because the Justice did not establish proper internal controls over Court financial activities, including doing monthly reconciliations, performing accountabilities for Court funds, and properly monitoring the Clerk's performance. The Board terminated the Clerk's employment in August 2011. We have referred the matters in this report to law enforcement.

Key Recommendations

  • Recover funds owed to the Court by the Justice. Attempt to identify those defendants who overpaid their fine and provide them with a refund.
  • Reconcile the bank account on a monthly basis and prepare an accountability for all moneys held by the Court. Make bank deposits timely and intact.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236