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HomeMy WebLinkAboutAudit Report for the Period Ended Dec 31, 2009.PDFJohr: l{. Di*t*rshegen, S"PA. ,3*rry [. Mickel*cn, C.P.A. Thom*x K. Van *err*e, e .F:4. Sehiri* C*nl4r J*$xn, C.P.A. Patri*k $" J*rd*n, *.*,"{" Dutrlre K. $ho*n, e,P.A. Leal*y l-. i'{*r**r, f,,F.4. il" {-eslie Spurgin, C.F.A. tlxrch& * S$eterxhng*x - Li**$e " Mt*fue$sclx & ilmmp*xly! LLS fc#rSed Fidfi#* d*trprs$;€I?tg $xr:f *'#rcsi{Jf#irf.t Fr*dprlek J. Ni*rc*hi, f,P.A ***rd *f Tr**te*s Viliage *f **yugx H*ights ffha**, f,**w Y*rk ln pf*r":ning and psrf*i.ffiing *ur *udit *f ths bo*lcs *nd r:$ccrds *f tha Ju*1i** S*ilrt *f ttt* Villxgo of Sayuga l"i*ight$ {*f *tan* G. Satbr**ttr}, f*r the,p*riod !:*ginning Janu*ry 1" ?SSS enel **ding $*cember 31, 2009. we ***sid*r*d **r"tain p*Elcies 6nd pr*fl*durcs fsr the p*rf:*** sf *xpr***in6 an *pini*n *n the hooks and records and not t* provit** a$s{Jrar:fr# *n t** pnlici** *nd practi*e* in plsso" l":f*wevsr, during *r*r *udit, w*,bscanr* awat6 ef c*rtain mait*r* reported to the managcm*nt of the Village *f C*yuga l-{eights Ju*ti** **urt *hst ere r:pp**unitie* far sfr*ngthen}ng p*li*ies, pr*e*dursx, cnd cp*rating *fii*i*ney. FriE:r Ye*r F$ndings - H*p*lv*d Sp,a{*p-qlf qndx";Sffslurn*d. Sart r${rns: flurir:g th* **ur*e of pri*r ye*rs' audits" Ws notsd thet the sa*h balan** *a*ld nut fully he id*niiti*d as t* erlsr]r $o*rce *f f*n$s in th* bait aoc*u*t" f{Sw Yeirk $tate gxid*}i*e* req*ir* lh*t alf ms*ies re*eiv*cl by the V?ilng* Justife b* prop*rly *at*g*ria*S ****rd!ng tc tl"le s*ur$e of funds suth as hail, fin**, *nd *urcharg*s. **rr*ni $tstu*: thsr: lhes* *B*cifl*d p*r1ies" Aft*r bci*g ***bler t* **mmur:i*ata \sith th*** unid*r.rtifi*d origin*f *our*** nf hail being h*ld, the **urt transf*rr*d th* unid*ntified sources' bail funds t* tti* lt'ill*ge In ?0*S, tl":*r*by r**nfving th* i***e uf having extra unretumed bail furrds, W* will r*vi*w th* $tfitu$ sf thpss ssffifflent$ cJuring our nsxt xudit *rtgag*n'l*ni, We hnv* elr*ady *is*us**d th*se **mments with Court pers*nnel, *n* witl $* pl*ased t* di$*u$$ the*r in f$rth*. detail at your **rrv*rri*nce *r t* p*rfr:rm any addition*l siudy *f these nrattprs. This r"*port is intend*d s*l*fy f*r th* inf*rm*ti*n and u$+ sf the Soard r:f Trusts** *f th* Viil*ga of **yuga Hsight$, rnnn*Ssmsni. and hj*w Y*rk Si*te end i* fi*t in:B{i#*d to he *nd sh*uld n*t be used by *nyo** *th*r i'rlIAild,WrU{}.?;tI\{S GLSft / f, F,: / r-# *d / {}#$&rdr #r's.4s"r JPS* #,,-&,& d$ry** *gnr Jun* 'lS, t0J* Ithac*, N*w Y*rk {:*kr{-Ast} S$ $hilr$h $irsst *oriirend, N*w York 1304$ 6*?'?$ir,T4fr$ :f*x ${J7-I$$^ISId 4*1 E*st Stei* $tr4!*t * $uite Silff Ithaea, NevrYark 148$*, fi07-??*-4441{ fax $07"f73-s$ffi wwwed*m"*$r,'r '!{]8 West Fourth Streat Wxtltins Gl*n, N*$d York 1489.1 $$?-5$$"4443 *rx S0?-$3$-923S v5LL&*s sF *4v1"{sA HS,:*F{T$ "i8..tsT'lf;n c0uR"? Ithac*, New York ArJ*rY *.SFnRY F*r tl'r* Faricd Smdp$ **c*E*S*r &"i, :**S Ci***Ri * sioters$:*gexe . L$ttEe . ll$i*k*I**m & C*mxP*ttY, $r{-F Cr4t{ied "$r.r{lii* l**:*rs}?f*s/s **# *'i:nsrlfsnts Fr*d*rir;k J. $i*s*lri, *.F.S, **nrd *f Trr.:*t**s Vilf*ge ef C*yug* H*ightx Ithafl*, N*w Yerk \,$* haver nudit*tl th* h**ku afid rs**rrJs *f the Vllixge uf *ayuga li*iShtu J*+tie+ fn*rt f*:: ih* p*ri*d b*ginnir":g J*nx*ry 1 , 30S$ *nd ending Ss**nrber 31, :t?*S. Sur *udit rasas maql* tft *ac*rdan*e with auditing xis:r$erds g*n*rally a***pt*d i* th* LJnii*d Stsl*s *f Amsricle aneJ S*v*r*m**t Aurliting $ta*d*rd*, i*su*d by the *nrnptruller Sen*rsf cf th* t-Jnited 31*t*$ {l*$4 *rli'trc4}, whi*ir s*l the sxdit *tsndards f*r fsrf$wen*a *udit*, end, mecordingfy" w* in*lxd*d such prac*dur*s ng p:e **nsiderad ***ess*ry in th* sir*un:st*nr*s. Vill*6* Law S**{i*n 4^4{* tt*t*s ihnt th* Villag* Justi** is fesp*nsibl* f*r re**rding and r€porting ths Couri's nctivitts*. Th* tJslf*rt* Juxii** *ourt &ct S**tion 2019-A states that ttr* bs*|ts and r*ry:rd* *f ths S*urt sre ths Vill*ge'* pr*p*rty and ihat ths Village is r*sp*rr*ibf* f*r cau*ihg tir*m t* bs.*uclitpd" *ur *udit w*s rnnri* f*r tlre puilp$s* *f dstermi*ing wl':Siher ih* Villag* ul fixyupu H*ighix Justi** **urt wx* pr*p*rly crfl**ting and r**or*llng hexil, ftnsix, and *th*r d!':nrg*c, as wl:tl *s r*p**ing and r*nrittins fun$s t,l the $t*t* ln ** a**umte xnd tim*iy m*nner, ln planning en$ p*rf*rming our sudit *l th* b**hs *nd r***rds sf th* Villcg* *f *ayug*r Heights Ju*ti*e *r:*rt f*r th* pa$od endsd Ses*nrber 3'1,2*0S, w* obt*,ined *n xfid*rctsil*ir:g *f the int*rn*l r.*nlrpl *tructur*, With r**pe$t to the int*mal **ntrsl *tru*ture, rve *btained an xndsrst*nding *f th* d*xign *f rel*vxnt pofi*i** nnd pr*p*d*re* *$d wheth*r th*y heve be*n pi*ccd in *p*rati*r:, gnrl w* xs{i**s** c*nirr:l ri*k in *fder t* dst*rmin* our a*diting prccec*"rr*s i*r ihe pur;:*s* *t' *xpre*sing oul" *pirli** *n lh* 'dil{age *f fluy*E* Heigfri* JUS{ic* Courlls i:**ks afid rs**rrd$, snd not t* pruvide nn opini+n *n lh* iniernxl r**tr*l *trueturn. Ac*ordingfy, we Sn n*t expr*$s *uoh an *pi*i*n" The r**ult* *f our t**t* in*isnts that f*r the tr*n*a*tin** f*sied. tfr* \tiftage *f C*y*ge H*ight* Justlce Ccurt subst*x*iaify **mptied, in all materi*l r*sp**ts, wiih th* t*r1m* *nd **ndili*ns *f ih* requlr*m*nts described *b$v*, ln sdeliti*n, v** n*t*d e**tfisr urattrr during our audit lhet we have report*d ta th* rnfinag*m*nt of the Vill*g* *f ff*y*g* H*ight* Jxsti*e **r*r1 in * $*pcrst* letter d$teri Jun* JS, 201ft. Th[s rep** i* int*nd*d s*lefy f*r th* infarmstinn *nd us* *f th* **ard of Trusises, m*fi*ge*']*rll anrJ New Y*rk $tats and is n*t int*nd*d t* be and *h*uld n*l be used hy *nyon* *th*f th** thes* *p*rifi*d pa$i*s. J*hfi l"'1, Si*ter*h*grn, t.P.A. Jeny €. Mlcksls*n, C.F.4. Th*m*s K. Van *t*reee, C"F"A. il*btri* S*rrlxy Jofdsir, *.P."q. F*ti:i** *. J*i*an, *.F"4" Sra*s R. $fiuen, t.P.A. Lesley L. l"l*rner, *.P"A" il. L*slie $purgin, *.F.&. .fun* 1$,lSt* Ithas*, $Jew Y*rlE {:r{.}ir*"T3-AN3} I i, fr, {J{',wtt, dl"rnf d;'d"SlJp$*#J.-$o €*v+*, tlr IT'HACA \4r*.YKtSS fft.,Six" SS *hurci': $tre*t Csdl*nd, Fisw Y$rk 13*4$ l}*?-y$:3-f.tls frsx 6Sf"I$3-I$F.{ 4tJ *$si $tate Strect - Suit* $01) llhae*, lli*ur York i14$$0 607-27?44q fex d$7-173-$Sf2 sn*rs,cdlr*,csp}l J *8 W**l Fourth $?eel \$*tkin* *len, l.i*w Yrft IiXSS't s0'i-s3$j"4s-is f*x *EI-$3$-*f?$