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September 1, 2010

DiNapoli's Office Completes Audit of Herkimer Justice Court

New York State Comptroller Thomas P. DiNapoli today announced his office completed the audit: Village of Herkimer – Justice Court.

“My office’s audits of local governments improve their financial management practices,” DiNapoli said. “These audits are tools for local officials to make sure proper policies and procedures are in place to protect taxpayer dollars. The Herkimer Justice Court failed to establish internal controls over court operations to ensure the proper accounting and reporting of its financial operations. This is not acceptable. The justices’ and the board should implement policies and procedures to ensure taxpayer dollars are being used effectively and efficiently.”

DiNapoli’s auditors found that the court’s internal controls were not appropriately designed and were not operating effectively. DiNapoli’s auditors noted that Justice O’Donnell did not perform monthly accountability reconciliations, and his assets exceeded known liabilities by $6,967. In addition, Justice O’Donnell failed to report $5,000 in court receipts to the Justice Court Fund (JCF).

DiNapoli’s auditors also found that the court clerk’s duties were not adequately segregated; she was responsible for receiving moneys and maintaining court records with limited oversight. The auditors testing disclosed significant errors in recordkeeping. Further, the court clerk did not always make deposits in a timely manner, resulting in JCF reports that were not always an accurate reflection of the preceding month’s court activity.

Click here for a full copy of the audit.

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


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