HomeMy WebLinkAboutDec 31 2009 Justice Audit.pdf VILLAGE OF CAYUGA HEIGHTS
JUSTICE COURT
Ithaca, New York
AUDIT REPORT
For the Period Ended
December 31, 2009
John H.Dietershagen,C.P.A. / Ciaschi . Dietershagen • Little • Mickelson
Jerry E.Mickelson,C.P.A. & Company, LLP
Thomas K.Van Derzee,C.P.A.
Debbie Conley Jordan,C.P.A. Certified Public Accountants and Consultants
Patrick S.Jordan,C.P.A.
Duane R.Shoen,C.P.A.
Lesley L.Homer,C.P.A.
D.Leslie Spurgin,C.P.A.
Frederick J.Ciaschi, C.P.A.
Board of Trustees
Village of Cayuga Heights
Ithaca, New York
We have audited the books and records of the Village of Cayuga Heights Justice Court for the period
beginning January 1, 2009 and ending December 31, 2009. Our audit was made in accordance with auditing
standards generally accepted in the United States of America and Government Auditing Standards, issued by
the Comptroller General of the United States (1994 edition), which set the audit standards for performance
audits, and, accordingly, we included such procedures as we considered necessary in the circumstances.
Village Law Section 4-410 states that the Village Justice is responsible for recording and reporting the Court's
activities. The Uniform Justice Court Act Section 2019-A states that the books and records of the Court are the
Village's property and that the Village is responsible for causing them to be audited.
Our audit was made for the purpose of determining whether the Village of Cayuga Heights Justice Court
was properly collecting and recording bail, fines, and other charges, as well as reporting and remitting funds to
the State in an accurate and timely manner. In planning and performing our audit of the books and records of
the Village of Cayuga Heights Justice Court for the period ended December 31, 2009, we obtained an
understanding of the internal control structure. With respect to the internal control structure, we obtained an
understanding of the design of relevant policies and procedures and whether they have been placed in
operation, and we assessed control risk in order to determine our auditing procedures for the purpose of
expressing our opinion on the Village of Cayuga Heights Justice Court's books and records, and not to provide
an opinion on the internal control structure. Accordingly,we do not express such an opinion.
The results of our tests indicate that for the transactions tested, the Village of Cayuga Heights Justice Court
substantially complied, in all material respects, with the terms and conditions of the requirements described
above.
In addition, we noted another matter during our audit that we have reported to the management of the
Village of Cayuga Heights Justice Court in a separate letter dated June 10, 2010.
This report is intended solely for the information and use of the Board of Trustees, management, and New
York State and is not intended to be and should not be used by anyone other than these specified parties.
June 10, 2010
Ithaca, New York
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