Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Clarendon – Justice Court Operations (2013M-362)

Released: March 7, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the processes and procedures for the Court’s financial operations for the period January 1, 2012 to November 13, 2013.


The Town of Clarendon is located in Orleans County and is governed by an elected Town Board, which comprises the Town Supervisor and four Council members. The Town’s revenue attributable to Court operations was $37,900 in 2008, declining to approximately $2,700 in 2010. Court revenues have subsequently increased and for the 2012 fiscal year the Town reported $18,700 in revenues attributable to Court operations. The Court was audited by the New York State Office of Court Administration, which released a report in July 2011 that found that at least $89,600 in Court funds were misappropriated by the former Court clerk. She was subsequently convicted and agreed to pay restitution.

Key Finding

  • Overall, the Justices have established adequate processes and procedures for the Court’s financial operations. While the Justices properly account for monthly activity and prepare bank reconciliations, we found that the accountability reports were not properly prepared.

Key Recommendation

  • Ensure that proper accountability reports are prepared that accurately identifies the Court’s assets and liabilities.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236