Audit Objective
Determine whether the Town of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees.
Audit Results
The Court properly accounted for, deposited, disbursed and reported fines and fees we examined.
There were no recommendations as a result of this audit.
Background
The Town, located in Delaware County, is governed by an elected Town Board (Board) composed of four members and a Town Supervisor (Supervisor). The Board is responsible for the oversight and general management of operations, including Court financial activities.
The Town has two elected Justices who are responsible for all funds received and disbursed by the Court and for safeguarding Court resources.
The clerk assists the Justices with processing cases and related financial transactions, including submitting monthly financial activity reports and the disposition of tickets to various local and New York State agencies.