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Audit Objective

Determine whether the Town of Marcy (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured collections were deposited timely and intact and properly reported and remitted.

Key Findings

The Justices generally provided adequate oversight of Court financial activities and ensured collections were deposited timely and intact and were properly reported and remitted. However, the Justices did not:

• Document their review of the clerk’s monthly bank reconciliations and accountabilities.
• Ensure the Court clerk (clerk) properly handled or made reasonable efforts to collect payment on 12 pending traffic tickets (30 percent) of 40 tickets tested.
• Ensure the Court was using the most up-to-date and secure recordkeeping software.

Key Recommendations

• Document the review of the monthly bank reconciliations and accountabilities, monitor the work performed by the clerk and ensure pending traffic tickets are enforced in a timely manner.
• Upgrade the Court’s recordkeeping software to the most current and secure version.

Town officials agreed with our recommendations and indicated they have initiated or planned to initiate corrective action.