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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


Village of East Rockaway – Justice Court Operations (2017M-206)


Released: December 15, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether the Justice ensured that Justice Court money was accurately collected, recorded, deposited and disbursed in a timely manner for the period June 1, 2015 through May 31, 2017.

Background

The Village of East Rockaway is located in the Town of Hempstead in Nassau County and has a population of approximately 9,800. The Village is governed by an elected five-member Board of Trustees. Fines and fees collected by the Court during the audit period totaled $491,788.

Key Findings

  • The Justice’s cash exceeded known liabilities by at least $1,963 each month between January and June 2016.
  • The bail bank account had a balance of $1,590 as of May 31, 2017, and Court officials could not determine the source of the funds.
  • The Court did not properly record and deposit $1,400 in funds received during the audit period.

Key Recommendations

  • Prepare accurate bank reconciliations and accountabilities monthly and investigate and resolve why the Justice’s cash exceeds known liabilities.
  • Maintain a record of bail for each account and review existing bail records to determine how to disburse the existing funds in the bail account.
  • Review cash receipt documentation included with deposits for completeness and accuracy.

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