HomeMy WebLinkAbout2022 Justice Court Audit
TOWN OF ITHACA, NEW YORK
TOWN OF ITHACA JUSTICE COURT
Independent Accountants’ Report
on Applying Agreed-Upon Procedures
December 31, 2022
INDEPENDENT ACCOUNTANTS’ REPORT
ON APPLYING AGREED-UPON PROCEDURES
The Town Board
Town of Ithaca, New York:
We have performed the procedures enumerated below on evaluating the accounting practices of the
Town of Ithaca Justice Court (the Court) as of and for the year ended December 31, 2022. The Court’s
management is responsible for accounting practices of the Court.
The Town of Ithaca, New York (the Town) has agreed to and acknowledged that the procedures
performed are appropriate to meet the intended purpose of evaluating the accounting practices of the
Court. This report may not be suitable for any other purpose. The procedures performed may not
address all the items of interest to a user of this report and may not meet the needs of all users of this
report and, as such, users are responsible for determining whether the procedures performed are
appropriate for their purposes.
The procedures and associated findings are as follows:
Procedure No. 1
Verify the amounts submitted to the Town for reimbursement to the general fund.
Findings
We verified all reimbursed amounts to the general fund for the entire year. No exceptions were noted.
Procedure No. 2
Summarize the monthly fine reports and compare to the monthly bank activity and bank
reconciliation.
Findings
We summarized the monthly fine reports and compared to the monthly bank activity and bank
reconciliations noting that the purpose of the individual deposits were identified without exception .
Each monthly report contained the associated Justice Court Fund submissions noting that the funds
were reported in a timely manner. No exceptions were noted.
Procedure No. 3
Obtain an understanding of the cash receipt procedures and review that procedures are operating
properly.
Findings
We obtained an understanding of cash receipt procedures. Receipts were compared with individual
case files and the cash receipt journal for accuracy, as well as whether the cash receipts were
accounted for in a chronological order and deposited in a timely manner, no exceptions were noted.
Cash receipt procedures appear to be properly followed and accurately reflect their respective case
files for each of the receipts tested with no exceptions noted.
Procedure No. 4
Verify the amounts maintained in the bail bank account agree to the monthly bank reconciliations and
the detail deposits maintained by individual.
Findings
We verified that the amounts maintained in the bail bank account agreed to the monthly bank
reconciliations and the detail deposits maintained by individual. No exceptions were noted.
We were engaged by the Town to perform this agreed-upon procedures engagement and conducted
our engagement in accordance with attestation standards established by the American Institute of
Certified Public Accountants. We were not engaged to and did not conduct an examination or review
engagement, the objective of which would be the expression of an opinion or conclusion, respectively,
on the accounting practices of the Town of Ithaca Justice Court. Accordingly, we do not express such
an opinion or conclusion. Had we performed additional procedures, other matters might have come
to our attention that would have been reported to you.
We are required to be independent of the Court and to meet our other ethical responsibilities, in
accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.
This report is intended solely for the information and use of the Town and is not intended to be and
should not be used by anyone other than those specified parties.
Williamsville, New York
April 3, 2023
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