Issued Date
April 01, 2021
Audit Objective
Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight to ensure receipts were collected, deposited, recorded and remitted in an accurate and timely manner.
Key Findings
The Justices did not provide adequate oversight of cash receipts, deposits and accounting records during the tenure of the former court clerk (clerk).
The elected Justice (Justice) did not:
- Segregate the duties of the clerk or provide adequate oversight of Village Justice Court(Court) operations.
- Take corrective actions to address the external audit findings regarding Court records. Therefore, we found court records were not properly maintained. Deposit slips, credit card settlement reports, copies of checks and money orders and bank statements were missing.
- Ensure 330 receipts totaling $55,551 were deposited timely.
- Complete or review all bank reconciliations.
Key Recommendations
The Justices should:
- Ensure financial and Court records are properly maintained and segregate the clerk’s duties or provide oversight.
- Ensure deposits are made timely and intact and bank reconciliations are prepared monthly.
Village officials agreed with our recommendations and indicated corrective action.