HomeMy WebLinkAbout2014 05.31 Audit Report Village of Cayuga Heights Justice Court.pdfVILLAGE OF CAYUGA HEIGHTS
JUSTICE COURT
Ithaca, New York
AU DIT REPORT
For the Period Ended
May 31, 2014
CORTLAND ITHACA WATKINS GLEN
John H. Dietershagen, C.P.A.
Jerry E. Mickelson, C.P.A.
Thomas K. Van Derzee, C.P.A.
Debbie Conley Jordan, C.P.A.
Patrick S. Jordan, C.P.A.
Duane R. Shoen, C.P.A.
Lesley L. Horner, C.P.A.
D. Leslie Spurgin, C.P.A.
Frederick J. Ciaschi, C.P.A.
Certified Public Accountants and Consultants
Ciaschi Dietershagen Little Mickelson
& Company, LLP
39 Church Street
Cortland, New York 13045
607-753-7439
fax 607-753-7874
108 West Fourth Street
Watkins Glen, New York 14891
607-535-4443
fax 607-535-6220
401 East State Street ~ Suite 500
Ithaca, New York 14850
607-272-4444
fax 607-273-8372
www.cdlm.com
INDEPENDENT AUDITOR’S REPORT
Board of Trustees
Village of Cayuga Heights
Cayuga, New York
We have audited the books and records of the Village of Cayuga Heights Justice Courts for the period beginning
June 1, 2013 and ending May 31, 2014.We conducted this performance audit in compliance with generally
accepted government auditing standards. Those standards require that we plan and perform the audit to obtain
sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our
audit objectives. We believe the evidence obtained provides a reasonable basis for our findings and
conclusions based on our audit objectives. Village Law Section 31 states that the Village 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 Village's property and the Village is responsible for causing them to be
audited.
The Village of Cayuga Heights Justice Courts utilizes the cash basis for financial reporting purposes.
Unremitted fines are due to the Comptroller of New York State during the month following collection of such
fines. Bail is retained by the Village Justice until each particular case is settled. Fines and forfeited bail are paid
to the Comptroller of New York State. Unclaimed,exonerated bail held for six years becomes property of the
Village of Cayuga Heights.
Our audit was made for the purpose of determining whether the Village of Cayuga Heights Justice Courts of
Justice Glenn G. Galbreath and Justice David Klein were properly collecting and recording bail, fines, and other
charges, as well as reporting and remitting funds to New York State in an accurate and timely manner.
In planning and performing our audit, we obtained an understanding of the internal control structure. With
respect to the internal control structure, we obtained an understanding of the design of procedures and whether
they have been placed in operation. W e assessed control risk in order to determine our auditing procedures for
the purpose of expressing our opinion on the Village of Cayuga Heights Justice Courts’collection and recording
bail, fines, and other charges, as well as reporting and remitting funds to New York State in an accurate and
timely manner, 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, for transactions tested, the Village of Cayuga Heights Justice Courts of Justice
Glenn G. Galbreath and Justice David Klein 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 Village Board, Justice Courts, and New York
State and is not intended to be,and should not be,used by anyone other than these specified parties.
October 9, 2014
Ithaca, New York