[read complete report - pdf]

Audit Objective

Determine whether Village officials properly account for and enforce the collection of issued parking tickets.

Determine whether Justice Court (Court) collections were recorded and reported accurately and timely.

Key Findings

• The Village had 6,776 unpaid parking tickets totaling $354,705 outstanding as of July 31, 2018.
• The Clerk used her discretion to forgive late fees totaling $5,110 on 184 (or 78 percent) parking tickets.
• The Court’s bail liability was $36,425, or $6,924 less than the $43,349 recorded in the system as of July 31, 2018.

Key Recommendations

• Ensure current enforcement practices are operating effectively and consider adding alternative measures that may increase the collection of fines and related penalties.
• Reduce or forgive late fees only upon receiving written approval from the Justice.
• Correct the bail account financial records.

Village officials generally agreed with our recommendations and indicated they planned to initiate corrective action.