HomeMy WebLinkAbout2001 Court AuditKIRBY • BEALS • MAIER
Certified Public Accountants, PLLC
Supervisor and Town Board
Town of Groton
Groton, New York
221 W. Church St.
Elmira, NY 14901-2917
607-733-5548
Fax 607-737-1996
kbmcpa@exotrope.net
We have audited the books and records of the Town of Groton's Justice Court for the period
beginning January 1, 2000 and ended December 31, 2000. Our audit was made in accordance
with the 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 year ended
December 31, 2000, 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 Court's 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's Justice
Court substantially complied, in all material respects, with the terms and conditions of the
requirements described above.
This report is intended for the information of the Town Board, management and New York State.
However, this report is a matter of public record and its distribution is not limited.
KIRBY • BEALS • MAIER
Certified Public Accountants, PLLC
September 5, 2001