HomeMy WebLinkAboutAudit Letter March 16, 2009.PDFJohn H. Dietershagen, C.P.A.
Jerry E. Mickelson, C.P.A.
Thomas K. Van Dezee, C.P.A
Debbie Conley Jordan, C.P.A.
Patrick S. Jordan, C.P.A.
Duane R. Shoen, C.P.A.
Lesley L. Horner, C.P.A.
D. Leslie Spurgin, C,P.A.
Ciaschi . Dietershagen . Little . Mickelson
& ComPltrY, LLP
Certffied Public Accountants and Consultants
Frederick J. Ciaschi, C.P.A.
Board of Trustees
Village of Cayuga Heights
Ithaca, New York
In planning and performing our audit of the books and records of the Justice Court of the Village of Cayuga
Heights (of Glenn C. Galbreath), forthe period beginning January 1,2008 and ending December 3'1,2008, we
considered certain policies and procedures for the purpose of expressing an opinion on the books and records
and not to provide assurance on the policies and practices in place.
However, during our audit, we became aware of certain matters reported to ihe management of the Village
of Cayuga Heights Justice Court that are opporlunities for strengthening policies, procedures, and operating
effieiency.
Gurrent Year and Prior Year Findings
Source of Funds
Finding:
During the course of our current and prior years' audits, we noted that the cash balance could not fully be
identified as to the source of funds. New York State guidelines require that all monies received by the Village
Justice be properly categorized according to ihe source of funds such as bail, fines, and surcharges.
Current Status:
The Court made an effort this past year to resolve most of the cash difference. However, we continue our
recommendation that the Couri identify the source of the prior years' bail amount which is still unknown, or take
appropriate steps to convey the funds to New York State. lt should be noted that these funds were transferred
out of the Court aceounts in March of 2009.
Prior Year Findings - Resolved
Cash Reconciliation
Finding:
Ouring our prior year audit, we were unable to reconcile cash balances to summary reports for fines,
restitution or bail held at year end. The unreconciled difference was $2,234 at December 31 ,2007 .
Resolution:
As of December 31, 2008, the cash balances reconciled to summary reports and bail held.
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Cortland, New York 13045
607-753-7439
fax 607-753-7874
401 East State Street - Suite 500
Ithaca, New York 14850
607-272-4444
fax 607-273-8372
www.cdlm,com
108 West Fourth Street
Watkins Glen, New York 14891
607-535-4443
fax 607-535-6220
Recordinq of Deposits
Finding:
During our prior year audits, we noted receipts were not being entered into the computer the day of receipt,
nor were the funds collected being deposited within three to five days of receipt.
Resolution:
During our current year audit for those items we examined, we noted no instances of receipts not correctly
entered into the computer, nor did we note any untimely deposits.
Transfer of Funds to Villaqe
Finding:
During our prior year audits, we noted the transfer of funds to the Village Treasurer was not completed in a
timely manner.
Resolution:
Dudng our current year audit for those items we examined, we noted no untimely transfer of funds to the
Village Treasurer. We continue our recommendation that the transfer of funds from the Justice's fund to the
Village Treasurer be completed monthly.
We will review the status of these comments during our next audit engagement. We have already
discussed these comments with Court personnel, and will be pleased to discuss them in furlher detail at your
convenience or to perform any additional study of these matters.
This report is intended solely for the information and use of the Board of Trustees of the Village of Cayuga
Heights, management, and New York State and is not intended to be and should not be used by anyone other
than these specified pafties.
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March 16. 2009
Ithaca, New York