Purpose of Audit

The purpose of our audit was to review the processes and procedures for the Court’s financial operations for the period January 1, 2011 through April 2, 2014.

Background

The Town of New Albion (Town) is located in Cattaraugus County and has a population of 1,972 residents. It is governed by a five-member elected Town Board (Board) comprising a Town Supervisor and four council members. For the 2014 fiscal year, budgeted appropriations totaled $855,869.

Key Findings

• Neither Justice performed a monthly accountability analysis.
• Both Justices maintained two outstanding bail lists. The failure to maintain adequate bail records and reconcile them with reconciled bail bank account balances increases the risk that errors and omissions would not be detected and corrected in a timely manner.
• We reviewed 790 receipts totaling more than $86,000 and found that 143 receipts (18 percent) totaling $16,594 were deposited between two and 36 days late and a check that was substituted for $53 collected in cash.

Key Recommendations

• Prepare a monthly accountability analysis for all moneys held by the Court. Any differences should be promptly investigated and, if necessary, corrective action taken.
• Maintain adequate bail records to determine the amount of bail held by the Court at any given date. The amount of bail held should be incorporated into the monthly accountability analysis.
• Ensure that all money is deposited in a timely manner and intact, and accurately recorded.