Purpose of Audit

The purpose of our audit was to determine whether the Town Justices ensured receipts were collected, deposited, recorded, reported and remitted in an accurate and timely manner for the period January 1, 2016 through October 12, 2017.

Background

The Town of Erwin is located in Steuben County. The Town maintains a Justice Court with two Town Justices. Court revenues for 2016 totaled $418,866.

Key Findings

• The Justices did not prepare monthly bank reconciliations and accountabilities, and errors went undetected and uncorrected.
• The Justices did not ensure that vehicle and traffic violations were adjudicated and reported in a timely manner.

Key Recommendations

• The Justices should perform a periodic review of all Court accounting records, including reconciling cash assets and known liabilities and promptly investigating and resolving any discrepancies.
• The Justices should review the Traffic Safety Law Enforcement and Disposition reports to identify Department of Motor Vehicle (DMV) reporting errors and tickets eligible for DMV’s Scofflaw Program.