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Home My WebLink About2018 Justice Court AuditTOWNOFITHACAAGREEDUPONPROCEDURESYEAIENDEDDECEMBER31,2018 SCIARABBAUWALKERtWCERTIFIEDPUBLICACCDUNTANTBBUSINESSCDNBULTANTSINDEPENDENTACCOUNTANT’SREPORTONAPPLYINGAGREED-UPONPROCEDURESTheTownofIthacaandOfficeofStateComptrollerBureauofJusticeCourtFundWehaveperformedtheproceduresenumeratedintheattachedschedule,whichwereagreedtobytheTownofIthacaandOfficeofStateComptrollerBureauofJusticeCourtFund,solelytoassistyouwithrespecttotheaccountingrecordsoftheTownJusticesoftheTownofIthacafortheyearendedDecember31,2018.TheTownJusticesoftheTownofIthaca’smanagementisresponsiblefortheTownJustices’accountingrecords.Thesufficiencyoftheproceduresissolelytheresponsibilityofthespecifiedusersofthereport.Consequently,wemakenorepresentationregardingthesufficiencyoftheproceduresdescribedeitherforthepurposeforwhichthisreporthasbeenrequestedorforanyotherpurpose.Ourproceduresandfindingsaresummarizedontheattachedpages.AlsoattachedisaSummaryofTownCourtActivityfortheTownJustices.Thisagreed-uponproceduresengagementwasconductedinaccordancewithattestationstandardsestablishedbytheAmericanInstituteofCertifiedPublicAccountants.Wewerenotengagedtoanddidnotconductanexaminationorreview,theobjectiveofwhichwouldbetheexpressionofanopinionorconclusion,respectively,ontheaccountingrecordsoftheTownJusticesoftheTownofIthaca.Accordingly,wedonotexpresssuchanopinionorconclusion.Hadweperformedadditionalprocedures,othermattersmighthavecometoourattentionthatwouldhavebeenreportedtoyou.ThisreportisintendedsolelyfortheuseoftheTownofIthacaandOfficeofStateComptrollerandisnotintendedtobeandshouldnotbeusedbyanyoneotherthanthosespecifiedparties.SciarabbaWalker&Co.,LLPIthaca,NewYorkJune19,2019410EastUplandRoadIthaca,NewYork14850607-272-5550/607-273-6357(Fa.x)www.swcllp.com TOWNOFITHACAAGREEDUPONPROCEDURESPROCEDURES1.Performprocessnarrativesandwalkthroughsforcashreceiptsandcashdisbursementstotraceandagreeamounts,dates,payer,andviolation(ifapplicable)relatingtotheBailaccountandtheRegularFineaccounts:a.CashReceipts—Followtheticket(receipt)orbailthroughtheentireprocessfromthedocketandcreditcardreceipt(ifapplicable)beingcreatedtothemonthlyreportandthebankstatementwiththecancelledchecks(ifapplicable)anddepositsattachedtothemonthlysummaryreport.b.CashDisbursements—FollowthemonthlypaymenttotheTownofIthacaChiefFiscalOfficerforthedisbursementtotheNYSComptroller(orthereturnedbailbacktothedefendant)tothebankstatementwithcancelledchecks.2.Fromrandomscanning,notethemonthlyreceiptsummariestobeinnumericanddateorderwithnomissingreceipts(checkbeginningandendingissequential,4monthlysummariesreviewed).3.Reviewanydeletedorvoidedtransactionsinthemonthlyreceiptsummariesforreasonableness(reviewed4months).4.Reviewsummarysheetswithattacheddepositstoassuretimelyfilingiswithin3businessdayparameter(reviewed6summaries).5.Foreverymonth,agreecheckbookbalancestobailaccountandregularfineaccountbankstatementsandtraceanyyear-endoutstandingchecks/depositstothecheckbook,receiptjournals,andJanuary2019bankstatement.6.Verifycopiesofcancelledchecksanddepositsarekeptwithbankstatementsandthatcancelledchecksaresigned(reviewed3months).7.Verifypre-numberedchecksareusedforthemonthlycheckremittedtotheTownofIthaca(reviewed3months).8.ReviewtheCurrentBailDefendant’sreportfor5monthsthatincludedbailtoassurealistofbailismaintainedandu-aceamountsover$1,000tocasefilesnotingproperdocumentationandreceiptsareinplace.9.TraceandagreethemonthlyreportissuedtotheNYSComptroller,theinvoicereceivedfromtheNYSComptroller,andthecheckissuedtotheTownofIthacaChiefFiscalOfficer(reviewed6months).10.ReviewthesubmissiondateofthemonthlyreporttotheNYSComptroller.Thereportisduebythe10thofthefollowingmonth(reviewed6months).-2- JUSTICEKLEINFINDINGS:Allagreeduponprocedureslistedonpage2wereperformedforJusticeKlein.Thefollowingfindingsareassociatedwiththoseprocedures:1.ReceiptnumberswereoutoforderontheCashbookReportfortheRegularAccount.Thereceiptswentfrom#DLK14958,#DLKI498O,#DLK14959,andthenonastheyshould.Oneofthedatesforthesetransactionswasnotinchronologicalorder(#DLK14980).2.BothbailamountsreceivedforthemonthofJulythatweretesteddidnotcontainthecheckstubinthefilefolder.Viewedthescannedcopyofthecheckinstead.JUSTICESALKFINDINGS:Allagreeduponprocedureslistedonpage2wereperformedforJusticeSalk.Thefollowingfindingisassociatedwiththoseprocedures:I.ReceiptnumberswereoutoforderontheCashbookReportfortheRegularAccount.Thereceiptswentfrom#JAS10337,#JAS10339,#JASIO338,andthenonustheyshould.Thedatesforthesetransactionswereinchronologicalorder.-3- TOWNOFITHACASUMMARYOFTOWNCOURTACTIVITYNumberofcasesclosedNumberofcasesopenArraignmentforothercourtsChargestransferredtocountycourtTOTALCASESFINESANDFEES:Criminal,motorvehicleSurchargesCivilBailpoundageITHACATOWNCOURTCOLLECTIONSAGGREGATENEWYORKSTATEJUSTICECOURTREMITTANCE$226,222CASES:JusticeJusticeKlein1,1791,18410142,387S49,15851,37410,775235111,330S16.800S7,1262,500S9,626Salk1,7091,154832,874S47,50955,66911,714S114,892S2,150S9,9851,000S10,985BAJLRECEIVEDCASHBALANCES:RegularBailTOTALCASH-4-