Purpose of Audit

The purpose of our audit was to review the internal controls over the Justice Court's financial activity for the period January 1, 2015 through September 30, 2016.

Background

The Town of Kirkwood in located in Broome County and maintains a Justice Court with two elected Justices. The Town is governed by an elected five-member Town Board. General fund budgeted appropriations for 2016 totaled approximately $1.7 million. During the audit period, the Court collected more than $1 million in fines, fees, surcharges and bail money.

Key Findings

• The Justices did not ensure that all bank accounts were reconciled each month.
• During the audit period, neither of the Justices ensured that monthly accountabilities were accurately completed.
• We could not determine the status of all bail amounts from the list of liabilities to the case files.

Key Recommendations

• Ensure all bank accounts are reconciled on a monthly basis and promptly investigate and resolve any variances noted.
• Perform an accountability of funds held by preparing a list of Court liabilities and comparing this listing with the reconciled bank balance and money on hand.
• Follow up on all bail money held to determine what course of action is applicable.