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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