HomeMy WebLinkAbout2017 Court AuditTOWN OF GROTON
JUSTICE COURT
Groton, New York
AUDIT REPORT
December 31, 2017
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Office of the Town Clerk
101 Conger Boulevard, Croton, NY
Date /3 NOLO , 201_ Time AM 4�
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April L. Scheffler, RMC, Groton Town Clerk
Certified Public Accotim ants ( Business Adx isors
(�er itled Public ,Vcountants ( Business AchISOVS
Supervisor and Town Board
Town of Groton
Groton, New York
We have audited the books and records of the Town of Groton Justice Courts of John J. Norman and A.
D. Dawson for the period beginning January 1, 2017 and ending December 31, 2017. Our audits were
performed in accordance with 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 Justices are 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 audits were performed for the purpose of determining whether the Town of Groton's Justice Courts
of John J. Norman and A. D. Dawson 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 audits of the books and records of the Town of Groton's Justice Courts for
the period ended December 31, 2017, we obtained an understanding of the internal control structure.
With respect to the internal control structure, 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 Courts' books and records of Justice John J. Norman and Justice A. D. Dawson, 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 Courts of
John J. Norman and A. D. Dawson substantially complied, in all material respects, with the terms and
conditions of the requirements described above.
This report is intended solely for the information and use of the Town Board, management, 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
October 2, 2018
INSERO & CO. CPAs, LI,P