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NYS Comptroller

THOMAS P. DiNAPOLI

Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Village of Sherburne – Justice Court (2011M-248)


Released: June 22, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the Justice Court operations for the period of March 1, 2010, to July 27, 2011.

Background

The Village of Sherburne is located in Chenango County and is governed by a Village Board consisting of a Mayor and four Trustees. The Village provides a variety of services to its residents including the operation of a Justice Court with one Justice, an Acting Justice and one Court clerk.

Key Findings

  • The Justice could not demonstrate that six receipts totaling more than $900 were deposited into the Court bank account. Four of these receipts were not in the computerized court financial system, and five of the receipts were not reported to the Justice Court Fund (JCF). An extra $125 that was deposited that we could not trace to a specific case.
  • Fifty-one payments, totaling more than $7,500, were not deposited until more than three days, and up to 14 days, after they were collected. The Justice was missing 21 receipts in the sequence of receipts we tested in addition to two large gaps in the number sequence, which could indicate that payments with an undetermined value have been received, but not deposited or reported to JCF.

Key Recommendations

  • Assign duties and rights to access the Court software so that no one person can collect and record fine payments, deposit those funds and generate reports to JCF, or download traffic violation tickets, post payments of fines, suspend driver licenses and enter case dispositions, without sufficient oversight.
  • Verify that all moneys received are deposited and recorded, and that all activity is properly reflected in the monthly reports to JCF.

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