HomeMy WebLinkAbout2006 Court AuditMONDORF & FENWICK, PLLC
CERTIFIED PUBLIC ACCOUNTANTS
523 COLUMBIA DRIXT
JOHNSON CITY, NEW YORK 13790
TELEPHONE (607) 797-4339
MEMBER AICPA FAX
AND NYSSCPA (607) 797-3894
Supervisor and Town Board
Town of Groton
Groton, New York
We have audited the books and records of the Town of Groton's Justice Court for the period
beginning January 1, 2006 and ending December 31, 2006. Our audit was made in accordance
with the auditing standards generally accepted in the United States of America. 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, 2006, 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 solely for the information of the Town Board, management and New
York State. This restriction is not intended to limit distribution of this report, which is a matter of
public record.
Mondorf & Fenwick CPAs
June 28, 2007 RECOVEC -
FILED
OFFICE OF THE TOWN CLEFX
101 CONGER BLVD., GRI; GLV, NY
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