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HomeMy WebLinkAbout2011 Court AuditTOWN OF GROTON JUSTICE COURT Groton, New York AUDIT REPORT For the Period Ended December 31, 2411 RECEIVED - FILED OFFICE OF THE TOWN CLERK 101 CONGER BLVD., GROTON, NY DATE uqua r.�- IME AM]&) _ WN CLERK 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. Supervisor and Town Board Town of Groton Groton, New York Ciaschi . Dietershagen . Little . Mickelson & Company, LLP Certified Public Accountants and Consultants We have audited the books and records of the Town of Groton Justice Courts of John J. Norman and A. D. Dawson for the period beginning January 1, 2011 and ending December 31, 2011. Our audits were performed 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, which set the audit standards for performance audits and accordingly, we included such procedures as we considered necessary in the circumstances. Town Law Section 31 states that the Town Justices are 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 Town's property and that the Town is responsible for causing them to be audited. Our audits were performed for the purpose of determining whether the Town of Groton's Justice Courts of John J. Norman and A. D. Dawson 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 audits of the books and records of the Town of Groton's Justice Courts for the period ended December 31, 2011, 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 Town of Groton's Justice Courts' books and records of Justice John J. Norman and Justice A. D. Dawson, 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 Town of Groton's Justice Courts of John J. Norman and A. D. Dawson substantially 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 Town Board, management, and New York State and is not intended to be and should not be used by anyone other than these specified parties. August 13, 2012 Ithaca, New York CORTLAND ITHACA WATKINS GLEN 39 Church Street 401 East State Street - Suite 500 108 West Fourth Street Cortland, New York 13045 Ithaca, New York 14850 Watkins Glen, New York 14891 607-753-7439 607-272-4444 607-535-4443 fax 607-753-7874 fax 607-273-8372 fax 607-535-6220 www.cdlm.com