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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Village of Quogue – Justice Court (2015M-18)

Released: May 8, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the Court’s financial operations for the period June 1, 2012 through February 28, 2014.


The Village of Quogue is located in the Town of Southampton, Suffolk County, and has a population of approximately 1,000. The Village is governed by an elected five-member Board of Trustees. The Village operates a Justice Court that collected $315,781 in fines, fees and surcharges and $55,235 in bail deposits during the audit period.

Key Findings

  • The Court had bail money totaling $35,955 on deposit, of which only $8,550 was for current cases.
  • Receipts were not deposited in a timely manner and all receipts were not accounted for.
  • Monthly bank reconciliations were performed incorrectly, and the Justice did not perform monthly accountability analyses.

Key Recommendations

  • Identify any held bail money not related to active cases and disburse it to the proper parties.
  • Ensure that all money received is deposited in the appropriate bank account within 72 hours of receipt, and verify that all receipt numbers are accounted for on a monthly basis.
  • Ensure that monthly bank reconciliations and accountabilities are performed and reviewed for accuracy.

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