Loading...
HomeMy WebLinkAbout2013 05.31 Justice Court Village of Cayuga Heights.pdfVILLAGE OF CAYUGA HEIGHTS JUSTICE COURT Ithaca, New York AU DIT REPORT For the Period Ended May 31, 2013 CORTLAND ITHACA WATKINS GLEN John 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. D. Leslie Spurgin, C.P.A. Frederick J. Ciaschi, C.P.A. Certified Public Accountants and Consultants Ciaschi Dietershagen Little Mickelson & Company, LLP 39 Church Street Cortland, New York 13045 607-753-7439 fax 607-753-7874 108 West Fourth Street Watkins Glen, New York 14891 607-535-4443 fax 607-535-6220 401 East State Street ~ Suite 500 Ithaca, New York 14850 607-272-4444 fax 607-273-8372 www.cdlm.com INDEPENDENT AUDITOR’S REPORT Board of Trustees Village of Cayuga Heights Cayuga, New York We have audited the books and records of the Village of Cayuga Heights Justice Courts for the period beginning January 1, 2012 and ending May 31, 2013.We conducted this performance audit in compliance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives. Village Law Section 31 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 the Village is responsible for causing them to be audited. The Village of Cayuga Heights Justice Courts utilizes the cash basis for financial reporting purposes. Unremitted fines are due to the Comptroller of New York State during the month following collection of such fines. Bail is retained by the Village Justice until each particular case is settled. Fines and forfeited bail are paid to the Comptroller of New York State. Unclaimed exonerated bail held for six years becomes property of the Village of Cayuga Heights. Our audit was made for the purpose of determining whether the Village of Cayuga Heights Justice Courts of Justice Glenn G. Galbreath and Justice David Klein were 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, we obtained an understanding of the internal control structure. With respect to the internal control structure, we obtained an understanding of the design of procedures and whether they have been placed in operation. W e assessed control risk in order to determine our auditing procedures for the purpose of expressing our opinion on the Village of Cayuga Heights Justice Courts’collection and recording bail, fines, and other charges, as well as reporting and remitting funds to the State in an accurate and timely manner, 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, for transactions tested, the Village of Cayuga Heights Justice Courts of Justice Glenn G. Galbreath and Justice David Klein complied, in all material respects, with the terms and conditions of the requirements described above. This report is intended solely for the information and use of the Village Board, Justice Courts, and New York State and is not intended to be,and should not be,used by anyone other than these specified parties. April 29,2014 Ithaca, New York