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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Village of Palmyra - Justice Court Operations (2019M-202)

Released: January 17, 2020 -- [read complete report - pdf]

Audit Objective

Determine whether the Justice provided adequate oversight of the Justice Court (Court) to ensure receipts were collected, deposited, recorded, reported and remitted in a timely and accurate manner.

Key Findings

  • The Justice’s cash balances exceeded known liabilities by a total of $6,444 as of June 30, 2019.
  • There were seven old cases recorded in the accounting system dating back to the 1990s, with outstanding held bail and restitution totaling $1,864.
  • The Board’s audit of the Court records and reports was inadequate.

Key Recommendations

  • Ensure that monthly accountabilities are performed, available cash reconciles with liabilities, and any differences are investigated and resolved promptly.
  • Turn over excess or unidentified money to the Village or Justice Court Fund as appropriate.
  • Ensure the annual audit of the Court records is sufficiently detailed and documented, includes determining whether an accountability is performed and addresses any unreconciled or unidentified cash balances.

Village and Court officials agreed with our findings and recommendations and have implemented corrective action.

Background

The Village of Palmyra is located in the Town of Palmyra in Wayne County.

The Village is governed by an elected Board of Trustees (Board) composed of the Mayor and four trustees. The Board is responsible for oversight and general management of Village finances and departments, including the Court. The Village has one elected Justice, one appointed Acting Justice and one full-time Court clerk who assists the Justice with processing cases and related financial transactions, including submitting monthly financial activity reports and traffic dispositions to various New York State agencies.

Quick Facts
Combined 2017-18 and 2018-19 Court Revenues$210,200
Justice Rodman’s Term ExpiresDecember 2022

Audit Period

June 1, 2017 – July 26, 2019

We also reviewed bail account bank balances for Justice Rodman back to 2012 to ensure the longstanding balance remained intact.


Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.ny.gov
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236