Purpose of Audit

The purpose of our audit was to review the internal controls over the Court’s financial activity for the period January 1, 2013 through January 27, 2015.

Background

The Town of Virgil is located in Cortland County and has a population of approximately 2,400. The Town is governed by an elected five-member Town Board, which is responsible for the general oversight of the Town’s financial activities, which includes the financial operations of the Town Justice Court. The Court has one elected Justice and a Court clerk. The Court reported a total of approximately $69,000 in fines and fees during 2013 and 2014.

Key Findings

• The Justice does not ensure the clerk is pursuing collections of unpaid traffic tickets.
• The Justice does not ensure the clerk maintains a list of unpaid traffic tickets.
• The Board’s annual audit of the Justice’s records does not include a review of documentation such as case files and bail records.

Key Recommendations

• Ensure unpaid traffic tickets are pursued in a timely manner.
• Ensure the clerk maintains a list of unpaid traffic tickets.
• Enhance the annual audit of the Justice’s records and reports to ensure bail disbursements are proper and traffic tickets are pursued in a timely manner.