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HomeMy WebLinkAbout2022 Justice Court Audit TOWN OF ITHACA, NEW YORK TOWN OF ITHACA JUSTICE COURT Independent Accountants’ Report on Applying Agreed-Upon Procedures December 31, 2022 INDEPENDENT ACCOUNTANTS’ REPORT ON APPLYING AGREED-UPON PROCEDURES The Town Board Town of Ithaca, New York: We have performed the procedures enumerated below on evaluating the accounting practices of the Town of Ithaca Justice Court (the Court) as of and for the year ended December 31, 2022. The Court’s management is responsible for accounting practices of the Court. The Town of Ithaca, New York (the Town) has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of evaluating the accounting practices of the Court. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes. The procedures and associated findings are as follows: Procedure No. 1 Verify the amounts submitted to the Town for reimbursement to the general fund. Findings We verified all reimbursed amounts to the general fund for the entire year. No exceptions were noted. Procedure No. 2 Summarize the monthly fine reports and compare to the monthly bank activity and bank reconciliation. Findings We summarized the monthly fine reports and compared to the monthly bank activity and bank reconciliations noting that the purpose of the individual deposits were identified without exception . Each monthly report contained the associated Justice Court Fund submissions noting that the funds were reported in a timely manner. No exceptions were noted. Procedure No. 3 Obtain an understanding of the cash receipt procedures and review that procedures are operating properly. Findings We obtained an understanding of cash receipt procedures. Receipts were compared with individual case files and the cash receipt journal for accuracy, as well as whether the cash receipts were accounted for in a chronological order and deposited in a timely manner, no exceptions were noted. Cash receipt procedures appear to be properly followed and accurately reflect their respective case files for each of the receipts tested with no exceptions noted. Procedure No. 4 Verify the amounts maintained in the bail bank account agree to the monthly bank reconciliations and the detail deposits maintained by individual. Findings We verified that the amounts maintained in the bail bank account agreed to the monthly bank reconciliations and the detail deposits maintained by individual. No exceptions were noted. We were engaged by the Town to perform this agreed-upon procedures engagement and conducted our engagement 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 engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on the accounting practices of the Town of Ithaca Justice Court. 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. We are required to be independent of the Court and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement. This report is intended solely for the information and use of the Town and is not intended to be and should not be used by anyone other than those specified parties. Williamsville, New York April 3, 2023 2