HomeMy WebLinkAboutCourt Audit Proposal 2011.PDFJohn H. Dietershagen, C.P.A.
Jerry E. Mickelson, C.P.A.
Thomas K. Van Derzee, 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.
Frederick J. Ciaschi. C.P.A.
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Village of Cayuga H6ights '
836 Hanshaw Road
Ithaca, New York 14850
Dear /y'g, UlArg,me:
We are pleased to have the opportunity to present our proposal for services as independent accountants
and auditors for the Village of Cayuga Heights Justice Court for the period beginning January 1,2011 and
ending December 31,2011. Our audits will be made for the purpose of determining whether the Village of
Cayuga Heights Justice Court has properly collected and reported bails, fines and other charges, as well as
reporting and remitting funds to the State in a timely and accurate manner, The Uniform Justice Court Act
Section 2019-A states that the books and records of the Courts are the Town's property and the Village is
responsible for causing them to be audited on an annual basis. Our fee for these services will not exceed
$900 for the audit.
Our audits will be conducted in accordance with generally accepted auditing standards and Government
Auditing Standards, issued by the Comptroller General of the United States which set the audit standards
for performance audits and, accordingly, we will include such procedures as we consider necessary in the
circumstances. Audit procedures will include tests of documentary evidence supporting the transactions
recorded in the books of account and reported to the State, Our audits will also include obtaining an
understanding of internal control sufficient to plan the audit and to determine the nature, timing, and extent
of audit procedures to be pedormed. An audit is not designed to provide assurance on internal control or to
identify reportable conditions, that is, significant deficiencies in the design or operation of internal control.
However, if during the audit we become aware of such reportable conditions, we will communicate them to
you.
Please do not hesitate to call should you have any questions relating to our proposal.
lf you agree with the terms of our proposal, please sign at the appropriate place below and return a copy of
this letter to us.
Very truly yours,
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Duane Shoen, Partner
Ciaschi, Dietershagen, Little, Mickelson & Co., LLP
June 21,2012
Ithaca, New York
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CORTLAND
Ciaschi. Dietershagen . Little. Mickelson
& Company, LLP
Cerffied Public Accountants and Consultants
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fax 607-753-7874
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Ithaca, NewYork 14850
607-272-4444
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