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 November 2, 2017.

Background

The Town of Lindley is located in Steuben County. The Town maintains a Justice Court with two Justices. Court revenues for 2016 totaled $587,978.

Key Findings

• Monthly bank reconciliations and accountabilities were not prepared, and errors went undetected and uncorrected.
• The Court did not ensure timely adjudication and reporting of vehicle and traffic cases.

Key Recommendations

• Perform a periodic review of all Court accounting records, including the reconciliation of cash assets and known liabilities, and promptly investigate and resolve any discrepancies.
• Review the Traffic Safety Law Enforcement and Disposition reports to identify Department of Motor Vehicle (DMV) reporting errors and tickets eligible for referral to DMV’s Scofflaw Program.