Purpose of Audit

The purpose of our audit was to examine the Court’s financial activity for the period January 1, 2005, to February 12, 2013.

Background

The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. The Village of Mount Morris operates its Court with one elected Justice and a court clerk. The Village is governed by an elected Board of Trustees comprising a Mayor and four Trustees. The Court reported 1,817 cases and collected a total of $280,254 in fines, fees and surcharges for 2012.

Key Findings

• Justice Tripp did not meet his required responsibilities when he resigned his position. Records were incomplete and, as a result, we could not determine if the amount he remitted to the Village was sufficient to meet Court liabilities.
• As of February 2, 2012, Justice Glanville’s cash account had a shortage of at least $1,240. This shortage occurred because Justice Glanville failed to oversee the work of his former court clerk and account for all moneys received and disbursed through the Court. Specifically, we found that the former court clerk altered and deleted computerized receipts, did not deposit cash receipts timely and intact, and failed to reconcile bank accounts, maintain an accurate listing of bail, file accurate and complete reports of all adjudicated cases, or properly report ticket dispositions to the Department of Motor Vehicles.

Key Recommendations

• Develop procedures to ensure that a Justice who resigns his or her official position with the Village meets all requirements upon resignation.
• Ensure that any unidentified moneys in the Justice’s bank account are reported and remitted to the JCF.
• Reconcile the bank account on a monthly basis and prepare accountability analyses for all moneys held by the Court.
• Routinely review the work performed by the court clerk.