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, 2015 through October 6, 2016.

Background

The Town of Fulton is located in Schoharie County and has a population of approximately 1,400. The Town, which maintains a Justice Court with one appointed Justice, is governed by an elected five-member Town Board. The Court reported collecting approximately $3,400 in fines and fees from January 2015 through September 2016.

Key Findings

• Of the 105 vehicle and traffic tickets issued during our scope period, the former Justice did not adjudicate 82 tickets, either because he did not hold court on a regular basis or did not pursue those defendants who failed to appear.
• The computerized bail list has not been updated to reflect the bail returned to defendants and is overstated by $4,775.
• The former Justice did not deposit receipts in a timely manner.

Key Recommendations

• Hold court as scheduled and adjudicate tickets in a timely manner.
• Maintain adequate court records, including updating the bail records in the accounting software.
• Deposit all money collected in a timely manner.