Purpose of Audit

The purpose of our audit was to determine whether the Justice ensured that Justice Court money was accurately collected, recorded, deposited and disbursed in a timely manner for the period June 1, 2015 through May 31, 2017.

Background

The Village of East Rockaway is located in the Town of Hempstead in Nassau County and has a population of approximately 9,800. The Village is governed by an elected five-member Board of Trustees. Fines and fees collected by the Court during the audit period totaled $491,788.

Key Findings

• The Justice’s cash exceeded known liabilities by at least $1,963 each month between January and June 2016.
• The bail bank account had a balance of $1,590 as of May 31, 2017, and Court officials could not determine the source of the funds.
• The Court did not properly record and deposit $1,400 in funds received during the audit period.

Key Recommendations

• Prepare accurate bank reconciliations and accountabilities monthly and investigate and resolve why the Justice’s cash exceeds known liabilities.
• Maintain a record of bail for each account and review existing bail records to determine how to disburse the existing funds in the bail account.
• Review cash receipt documentation included with deposits for completeness and accuracy.