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NYS Comptroller


Audits of Local Governments and School Districts

Report Highlights

Town of Guilford - Justice Court Accountability (2018M-248)

Released: August 2, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether all money held by the Justice Court are identifiable and disbursed to appropriate parties.

Key Findings

  • The Justices did not prepare monthly accountabilities or maintain sufficient records to identify outstanding balances.
  • The Court has a shortage of $370 and unidentified funds of $8,207.

Key Recommendations

The current Justice should:

  • Prepare a list of Court liabilities and compare it to reconciled bank balances.
  • Pay unidentified funds to the JCF.

The Board should:

  • Consult with legal counsel on how to rectify the $370 shortage.

Town officials agreed with our recommendations and indicated they planned to take corrective action.


The Town of Guilford (Town) is located in Chenango County. The Town is governed by an elected Town Board (Board) composed of four councilmembers and the Town Supervisor. The Board is responsible for overall operations and finances, including oversight of two elected Justices. The Justices are responsible for monitoring and managing Court financial activity and have jurisdiction over certain criminal, civil and small claim matters and motor vehicle traffic violations. The Town currently has one elected Justice who presides over the Court.

Quick Facts
2017 Court Revenues$23,530
Justice Kline’s Term2008 – April 2018
Justice Winsor’s Term2016 – Present

Audit Period

January 1, 2017 – September 30, 2018. We expanded our scope back to February 1, 2003 to identify records, reports and unidentified Court money from Justice Daniels.

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