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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Niagara – Justice Court (2015M-218)

Released: December 11, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the Court’s financial activity for the period January 1, 2014 through July 29, 2015.


The Town of Niagara is located in Niagara County and has a population of approximately 8,400. The Town is governed by an elected five-member Town Board. The Town’s Justice Court collected $557,951 in fines, fees and surcharges in 2014.

Key Findings

  • The Justices did not ensure that all fines and fees were properly collected.
  • The Court did not request the suspension of driver’s licenses by the State Department of Motor Vehicles of individuals who had outstanding ticket balances greater than 60 days.

Key Recommendations

  • Adopt a policy and develop procedures for the enforcement of collections of fines and fees.
  • Request that DMV suspend the driver’s licenses of individuals who have accounts receivable of greater than 60 days.

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