Purpose of Audit

The purpose of our audit was to examine the financial activity of the Justice for the period January 1, 2010, to August 31, 2012.

Background

The Town of Wayne is located in Steuben County and has a population of approximately 1,000. The Town is governed by an elected Town Board comprising four councilpersons and the Town Supervisor. For the fiscal year ended December 31, 2011, the Town reported net revenues from fines and surcharges of $2,510.

Key Findings

• The Justice failed to account for all moneys received and the Board did not provide effective oversight of Court operations, resulting in a $2,910 shortage in the Justice’s account.
• The Justice did not prepare monthly bank reconciliations or accountabilities, issue appropriate receipts for all money received, deposit money in a timely manner, file accurate and timely financial reports, maintain an accurate listing of bail, or properly report ticket dispositions to the DMV.

Key Recommendations

• Contact law enforcement agencies to initiate an investigation into the missing money and take action to recover the amount of the cash shortage.
• Maintain an accurate, up-to-date accounting of bail, prepare proper bank reconciliations, and prepare accountability analyses for the Board to review on a monthly basis. Ensure that signed receipts are issued for all collections. Ensure that the Court deposits all moneys received, intact, within 72 hours from the date of receipt, excluding Sundays and holidays. Submit accurate monthly reports to the JCF no later than the tenth day of the succeeding month and remit moneys received by the Court to the Town Supervisor.