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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Hillsdale – Justice Court Operations (2014M-312)

Released: February 13, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine internal controls over the Court’s financial activities for the period January 1, 2013 through June 23, 2014.


The Town of Hillsdale is located in Columbia County and has approximately 1,900 residents. The Town, which is governed by an elected five-member Town Board, maintains a Justice Court with two elected Justices and an appointed Court clerk. The Court collected $77,277 in fines, fees and surcharges during our audit period.

Key Findings

  • The Justices and clerk did not perform bank reconciliations or accountability analyses.

Key Recommendations

  • Prepare monthly bank reconciliations and accountability analyses and review the accuracy of the Court’s accounting records to ensure that cash balances can be compared to the reconciled bank balances each month.

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