Purpose of Audit

The purpose of our audit was to review the Town’s internal controls over Justice Court operations for the period January 1, 2011, through September 20, 2012.

Background

The Town of Byron is located in Genesee County and has a population of about 2500. The Town Board, which comprises the Supervisor and four council members, is the legislative body responsible for managing Town operations. The Board has the overall responsibility for overseeing the financial activities of the Town, including the financial activity of the Justice Court. For the Town’s 2011 fiscal year, $27,000 in revenue was attributable to Court operations.

Key Findings

• We reviewed the internal controls over Court operations and the Justices’ records and reports and found that the duties were not segregated because the Justices performed all duties including handling of cash receipts.
• Town officials failed to provide sufficient evidence that annual audits of the Justices’ books and records were conducted.
• The Justices did not always enforce unpaid tickets or report transactions to DMV in a timely manner.

Key Recommendations

• Periodically review and reconcile DMV’s pending ticket log with caseload activity to ensure that tickets are properly reported as paid or enforced in a timely manner.
• Perform a thorough audit of the Court records on an annual basis.
• Contact the Office of Court Administration to determine what to do about the pending tickets and whether the oldest ones are still enforceable or should be dismissed.