HomeMy WebLinkAboutClient letter audit yr end 5-31-13.pdf VILLAGE COURT
VILLAGE OF CAYUGA HEIGHTS
836 HANSHAW ROAD
ITHACA, NEW YORK 14850
(607)257-3944
GLENN G.GALBREATH PATRICIA KANNUS DAVID KLEIN
VILLAGE JUSTICE COURT CLERK ACTING VILLAGE JUSTICE
April 30, 2014
Ciaschi, Dietershagen, Little,
Mickelson & Company, LLP
401 East State Street, Suite 500
Ithaca, New York 14850
In connection with your audit of the books and records of the Justice Courts of the Village of Cayuga Heights, as
of May 31, 2013, for the purpose of expressing an opinion as to whether the Justice Courts of the Village of
Cayuga Heights were properly collecting and recording bail, fines and other charges, as well as reporting and
remitting funds to New York State in an accurate and timely manner, we confirm to the best of our knowledge
and belief, the following representations made to you during our audit:
1. We are responsible for the proper collecting and recording of bail, fines and other charges, as well as
reporting and remitting funds to the State in an accurate and timely manner.
2. We have made available to you:
a. All financial records and related data.
b. All dockets of the Justice Courts.
3. There have been no:
a. Irregularities Involving management or employees who have significant roles in the system of
internal control.
b. Communications from regulatory agencies concerning noncompliance with, or deficiencies in,
financial reporting practices that could have a material effect on the financial statements.
4. There are no violations or possible violations of laws or regulations whose effects should be considered
for disclosure.
5. T ri?are n a ri r sactions that have not been properly recorded in the accounting records.
Village Justice, Village of Cayuga Heights
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