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HomeMy WebLinkAbout2016 Justice Court AuditTOWN OF ITHACA AGREED UPON PROCEDURES YEAR ENDED DECEMBER 319 2016 _ SCIARABBA WALKER° I�1 CERTIFIED PUBLIC ACCOUNTANTS BUSINESS CONSULTANTS INDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURES ., OR The Town of Ithaca and Office of State Comptroller Bureau of Justice Court Fund .. We have performed the procedures enumerated in the attached schedule, which were agreed to n by the Town of Ithaca and Office of State Comptroller Bureau of Justice Court Fund, solely to assist you with respect to the accounting records of the Town Justices of the Town of Ithaca for the year ended December 31, 2016. The Town Justices of the Town of Ithaca's management is r. responsible for the Town Justices' accounting records. The sufficiency of the procedures is solely the responsibility of the specified users of the report. Consequently, we make no representation regarding the sufficiency of the procedures described either for the purpose for �+ which this report has been requested or for any other purpose. Our procedures and findings are summarized on the attached pages. Also attached is a Summary of Town Court Activity for the Town Justices. This agreed-upon procedures engagement was conducted in accordance with attestation �+ standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on the accounting records of the Town Justices of the Town of Ithaca. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. This report is intended solely for the use of the Town of Ithaca and Office of State Comptroller and is not intended to be and should not be used by anyone other than those specified parties. Sciarabba Walker & Co., LLP Ithaca, New York June 6, 2017 410 East Upland Road 839 State Route 13 Ithaca, New York 14850 Cortland, New York 13045 1 607-272-5550 / 607-273-6357 (Fax) www.swcllp.com n PROCEDURES: TOWN OF ITHACA AGREED UPON PROCEDURES fool 1. Perform process narrative and walkthroughs for cash receipts and cash disbursements to trace and agree amounts, dates, payer, and violation (if applicable) relating to the Bail account and the Regular Fine accounts: '1 a. Cash Receipts — Follow the ticket (receipt) or bail through the entire process from the docket and credit card receipt (if applicable) being created to the monthly report and the bank statement with the cancelled checks (if applicable) and deposits attached to the monthly summary report. b. Cash Disbursements — Follow the monthly payment to the Town of Ithaca Chief Fiscal Officer for the disbursement to the NYS Comptroller (or the returned bail back to the defendant) to the bank statement with cancelled checks. 2. From random scanning, note the monthly receipt summaries to be in numeric and date order with no missing receipts (check beginning and ending is sequential, 4 monthly summaries reviewed). 3. Review any deleted or voided transactions in the monthly receipt summaries for reasonableness (reviewed 4 months). n 4. Review summary sheets with attached deposits to assure timely filing is within 3 business day parameter (reviewed 6 summaries). 5. For every month, agree checkbook balances to bail account and regular fine account bank statements and trace any year-end outstanding checks/deposits to checkbook, receipt journals, and January 2017 bank statement. 6. Verify copies of cancelled checks and deposits are kept with bank statements and that ,.� cancelled checks are signed (reviewed 3 months). 7. Verify pre -numbered checks are used for the monthly check remitted to the Town of Ithaca (reviewed 3 months). 8. Review the Current Bail Defendant's report for 5 months that included bail to assure a r� list of bail is maintained and trace amounts over $1,000 to case files noting proper documentation and receipts are in place. pl, 9. Trace and agree monthly report issued to NYS Comptroller, invoice received from NYS Comptroller, and check issued to the Town of Ithaca Chief Fiscal Officer (reviewed 6 months). 10. Review submission date of monthly report to the NYS Comptroller. Report is due by the 10th of the following month (reviewed 6 months). -2- Gri JUSTICE KLEIN FINDINGS: !� All agreed upon procedures listed on page 2 were performed for Justice Klein. The following finding is associated with those procedures: 1. There is a difference of $1,054.50 between the computer generated bail report and the bail check register balance. JUSTICE SALK FINDINGS: All agreed upon procedures listed on page 2 were performed for Justice Salk. The following finding is associated with those procedures: 1. Receipt #JAS8385 was duplicated in the system. SEI has override authority, but the clerks do not. When Judge Salk's clerk called SEI to correct a mistake in the system, they created a new receipt that had the same number as another already included in the system. n n n n n TOWN OF ITHACA SUMMARY OF TOWN COURT ACTIVITY AGGREGATE NEW YORK STATE JUSTICE COURT REMITTANCE 6i n n n r9 $ 274,812 Justice Justice Klein Salk CASES: Number of cases closed 786 1,174 Number of cases open 11146 12647 Arraignment for other courts 7 12 Charges transferred to county court 10 11 n TOTAL CASES 11949 2,844 rl FINES AND FEES: Criminal, motor vehicle $ 569739 $ 70,033 Surcharges 619250 64,939 Civil 9,733 11,653 Bail poundage 240 225 ITHACA TOWN COURT COLLECTIONS $ 127,962 $ 146,850 �,..� BAIL RECEIVED $ 34,175 $ 10,700 CASH BALANCES: n Regular $ 8,456 $ 129154 Bail 3,540 39750 TOTAL CASH $ 11,996 $ 159904 AGGREGATE NEW YORK STATE JUSTICE COURT REMITTANCE 6i n n n r9 $ 274,812