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Purpose of Audit

The purpose of our audit was to examine the Court’s financial activity for the period January 1, 2016 through October 11, 2017.

Key Findings

• The Justices could not provide an accurate monthly accountability to reconcile the Court’s cash assets and outstanding liabilities for any of the Court’s fine or bail accounts.
• Because bail reports were inadequate and unreliable, the Court’s bail amounts were understated for the current Justices by approximately $60,000. The Court had more than 200 outstanding bail amounts totaling over $54,000 that were more than six years old.
• The Justices did not ensure that all tickets were properly disposed in a timely manner or that fines and fees were properly collected, so the New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report were inaccurate.

Key Recommendations

• Ensure accurate accountability analyses are prepared on a monthly basis. All cash on hand and on deposit in the bank should be compared to a listing of Court liabilities. Differences should be promptly investigated and corrective action taken.
• Ensure a current and accurate list of all bail held and disbursed is maintained and reconciled with cash in the bail account monthly, and report and remit forfeited bail when a defendant fails to appear in Court.
• Ensure ticket dispositions are properly reported to the DMV in a timely manner.