Comptroller DiNapoli Releases Municipal Audit
New York State Comptroller Thomas P. DiNapoli announced today the following audit has been issued:
Town of Chester - Justice Court (2010M-159)
DiNapoli’s auditors found that internal controls were not appropriately designed or operating effectively. One out of every 22 cash receipt entries had errors, including eight receipts that were issued out of sequence. There were also numerous differences between the amounts recorded as received and the amounts that were actually deposited. In addition, three of the six monthly reports reviewed did not agree with the accounting records, and the court clerk did not prepare monthly accountabilities or maintain complete records of bails on deposit. Finally, although the court’s records were audited twice during the audit period, the board never requested that the justice take corrective action. As a result, the unidentified balance in the justice’s account amounted to $10,165.
A copy of the audit can be found here..