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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Sand Lake – Justice Court (2015M-121)

Released: August 14, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the Court’s financial operations for the period January 1, 2013 through February 28, 2015.


The Town of Sand Lake is located in Rensselaer County and has a population of approximately 8,530. The Town, which is governed by an elected five-member Town Board, operates a Justice Court with two elected Justices. During our audit period, the Court collected approximately $190,000 in fines, fees and surcharges.

Key Findings

  • Justices did not ensure that accurate monthly bank reconciliations were being performed by the clerk.
  • Not all cases were properly closed out in the Court’s computerized accounting system.
  • The Justices did not deposit all collections in a timely manner.

Key Recommendations

  • Ensure that the bank reconciliations performed on the fine and fees and the bail accounts are accurate and promptly investigate differences.
  • Review and analyze pending cases and take the necessary action required.
  • Ensure that all deposits are made no later than 72 hours from the day of receipt.

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