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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Village of Attica – Justice Court (2014M-30)

Released: May 2, 2014 -- [read complete report - pdf]

Purpose of Examination

The purpose of our audit was to review the processes and procedures for the Justice Court’s financial operations for the period of January 1, 2012 through December 20, 2013.


The Village of Attica, located in Wyoming and Genesee Counties, is governed by a five-member elected Village Board and has a population of approximately 2,500 residents. The Village’s elected Justice presides over Court operations.

Key Findings

  • Not all Court fines, fees and surcharges were properly accounted for and the Court’s computer system was not used to generate a balance due report.
  • Cases in which payment was not received within 60 days were not scofflawed.

Key Recommendations

  • Enhance understanding of the Court’s computerized accounting system
  • Scofflaw pending cases regularly.

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