Purpose of Audit

The purpose of our audit was to review internal controls over the Court’s financial activity for the period January 1, 2012 through June 30, 2013.

Background

The Town of Hampton is located in Washington County and has a population of approximately 940 residents. The Town is governed by a Town Board comprising the elected Town Supervisor and four elected Board members. The Justice collected approximately $27,350 in fines, fees and surcharges during our audit period.

Key Finding

• The Justice did not establish adequate internal controls over the Court’s financial operations. Specifically, the Justice did not perform bank reconciliations, prepare monthly accountabilities, properly account for bail money held by the Court or submit the required monthly reports to JCF in a timely manner.

Key Recommendations

• Prepare monthly bank reconciliations and accountability analyses.
• Maintain adequate bail records to determine the amount of bail held by the Court at any given date.
• Review and analyze all open case files and bail records to determine if there are additional payments held. Remit all unidentified moneys to the Supervisor, or JCF, as appropriate.
• Ensure that all monthly reports are submitted to JCF by 10th of the following month.