Purpose of Audit

The purpose of our audit was to determine whether Court transactions were accounted for accurately and in a timely manner, deposits were made intact and in a timely manner and disbursements were reviewed and approved by the Justices for the period January 1, 2016 through July 1, 2017.

Background

The Town of Brunswick is located in Rensselaer County. The Town is governed by an elected five-member Town Board. Collections reported to the Justice Court Fund during our audit period totaled $531,824.

Key Findings

• Collections were not deposited within 72 hours as required.
• Court personnel were unaware of the bail account balance.
• There were 26 checks signed using a signature stamp rather than signed by the Justice.

Key Recommendations

• Ensure that deposits are made within 72 hours, as required by law.
• Perform monthly bank reconciliations.
• Discontinue the use of a signature stamp.