Purpose of Audit

The purpose of our audit was to examine Justice Court receipts for the period January 1, 2012 through December 31, 2013.

Background

The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. The Town is governed by an elected five-member Town Board, which consists of the Town Supervisor and four Board members, and is responsible for overseeing Town activities, including the Justice Court. For 2012 and 2013, the Town reported $500,514 in fines, fees and surcharges to the State Justice Court Fund.

Key Findings

• Because the Court clerk controlled all phases of the Court’s cash collection process with little oversight, she was able to conceal the theft of approximately $5,620 from the Court.
• The Justices did not perform bank reconciliations or accountability analyses.
• The Justices did not monitor bail accounts.

Key Recommendations

• Take action to recover any moneys due to the Town and the State and monitor Court activities, including the segregation of the clerks’ duties.
• Ensure that bank reconciliations and accountability analyses are prepared monthly.
• Maintain a current and complete list of all bail held and disbursed.