HomeMy WebLinkAbout2007 Court Audit.l(--hn 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
INDEPENDENT AUDITOR'S REPORT
We have audited the books and records of the Town of Groton Justice Court for the period beginning January 1,
2007 and ending December 31, 2007. 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, 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
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 Town's property and that the Town is responsible
for causing them to be audited.
Our audit was made for the purpose of determining whether the Town of Groton's 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 Town of
Groton's Justice Court for the period ended December 31, 2007, 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, 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 Justice Court 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.
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August 11, 2008 RECEIVED - FILED
Ithaca, New York OFFICE OF THE TOWN CLERK
101 CONGER BLVD., GROTON, NY
DATE
TIME - 7.x'33 AM -6O
TOVIfi CLER;
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
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