Purpose of Audit

The purpose of our audit was to examine internal controls over the Court’s financial activity for the period January 1, 2013 through November 3, 2014.

Background

The Town of Saugerties is located in Ulster County and has a population of approximately 19,500. The Town, which is governed by an elected five-member Town Board, maintains a Justice Court, with two elected Justices. The Court collected approximately $1 million in fines, fees and surcharges during our audit period.

Key Findings

• The Justices did not perform adequate bank reconciliations and accountability analyses.
• Neither Justice reconciled bail bank account balances with bail activity reports.
• Not all cash receipts were deposited within 72 hours, as required by law.

Key Recommendations

• Ensure that monthly bank reconciliations and accountabilities are performed and that available cash reconciles with liabilities.
• Perform an analysis of all bail liabilities and adjust Court records to ensure that the bail activity reports represent a complete and up-to-date list of bail moneys.
• Ensure that all funds are properly deposited within 72 hours of receipt.