Purpose of Audit

The purpose of our audit was to review internal controls over the Justice Court’s financial operations for the period June 1, 2013 through August 21, 2014.

Background

The Village of Johnson City is located in the Town of Union, Broome County, and has a population of approximately 15,000. The Village, which is governed by an elected five-member Board of Trustees, operates a Justice Court with one Justice and one Acting Justice. During our audit period, the Court collected over $628,000 in receipts and disbursed over $641,000.

Key Findings

• The Board did not provide adequate oversight of Court financial operations and did not perform an annual audit of the Court.
• The Justices did not ensure that the head court clerk had formal procedures to ensure that all outstanding moneys owed to the Court were pursued and collected.
• The Justices did not ensure that the head court clerk performed reconciliations or accountability analyses to account for all Court funds.

Key Recommendations

• Provide for an annual audit of the Justices’ records.
• Implement policies for the enforcement of unpaid parking tickets, including enrolling in DMV’s parking ticket scofflaw program.
• Perform monthly reconciliations and accountabilities for fine and bail accounts.