November 26, 2010
DiNapoli's Office Completes Audit of the Town of Greenburgh
New York State Comptroller Thomas P. DiNapoli today announced his office completed the audit: Town of Greenburgh: Justice Court.
“As Comptroller, I’m committed to using the audit process to make sure state and local governments run as efficiently as possible,” DiNapoli said. “These audits are tools governments should use to better protect taxpayer dollars. Proper oversight is needed to protect taxpayer money from being mishandled or misspent. Greenburgh needs to do a much better job looking over its justice court if the public is to have any confidence in its financial operations.”
DiNapoli’s auditors found significant weaknesses in the justice court’s internal control system and lack of oversight by the town board, including the failure by justices to ensure the court’s senior bookkeeper reconciled bail bank account balances to individual bail book balances at any point during the audit period.
Bank balances exceeded book balances by as much as $12,249 and were less than the book balances by as much as $5,637 in the months they reviewed. A 2004 audit conducted by the Unified Court System identified similar deficiencies, and court officials have failed to correct them, auditors determined.
DiNapoli’s auditors also discovered that the town board has not performed an audit of the Justices’ records since 2005 and that court officials did not ensure that duties were adequately segregated.
For a full copy of the audit, see: http://www.osc.state.ny.us/localgov/audits/towns/2010/greenburgh.pdf
If you have any questions, or would like a comment from the Comptroller’s press office regarding this audit, please call 518-474-4015, or send an email to email@example.com.