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HomeMy WebLinkAbout2018 Court Auditins ro&co ( certified Public Acc)tllttaiits I Business AdNISOrs Supervisor and Town Board Town of Groton Groton, New York We have audited the books and records of the Town of Groton (the Town) Justice Courts (the Court) of John J. Norman and A. D. Dawson (the Town's Justices) for the period beginning January 1, 2018 and ending December 31, 2018. 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. Town Law §31 states that the Town's Justices are responsible for recording and reporting the Court's activities. The Uniform Justice Court Act §2019-A states that the books and records of the Court are the Town's property and the Town is responsible for causing them to be audited. The Town's Justices utilize the cash basis of accounting 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 Town Justices until each particular case is settled. Forfeited bail are paid to the Comptroller of New York State along with fines. Unclaimed exonerated bail held for six years becomes property of the Town. Our audits were performed for the purpose of determining whether the Town's Justices 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. 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 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. Except as described below. the results of our tests indicate that for the transactions tested, the Town's Justices substantially complied, in all material respects, with the terms and conditions of the requirements described above. 1NSERO & CO. CPAs, LLP OTHER MATTERS Current Year Findings Bank Account Cash Reconciliation - Justice Dawson and Justice Norman Findings: During our current year audit, we were unable to reconcile year end bank statement amounts in either Justice's court bank accounts to their respective receipt registers and NYS reports. Recommendation: We recommend that both Justice Dawson and Justice Norman contact New York State to determine how to handle the money that does not have support in their court bank accounts. Timely Bank Deposits - Justice Dawson and Justice Norman Findings: Neither Justice Dawson and Justice Norman deposited fine, surcharge and civil fee payments into their respective court bank accounts in a timely manner. Recommendation: We recommend that Justice Dawson contact New York State to determine how to handle the money that does not have support in his court bank account. This report is intended solely for the information and use of the Town 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. Respectfully Submitted, Insero & Co. CPAs, LLP Certified Public Accountants Ithaca, New York September 23, 2019 2