Purpose of Audit

The purpose of our audit was to review the processes and procedures for the Justice Court’s financial operations for the period January 1, 2010, to February 26, 2013.

Background

The Town of Kendall is located in Orleans County, has a population of approximately 2,700. The Town is governed by an elected Town Board comprised of four council members and a Town Supervisor. The Town has two elected Justices who preside over Court operations. The Justice Court reported revenues of approximately $22,700 during 2012.

Key Findings

We found significant control deficiencies with the Court’s operations.

• The Justices did not ensure that all court fines, fees, and surcharges were properly accounted for. While our testing found that monthly reports were submitted to the Justice Court Fund (JCF) in a timely manner, they were not always complete and accurate.
• Bail and partial payments were not properly recorded.
• The Justices did not ensure that cases were properly reported to the Department of Motor Vehicles (DMV).

Key Recommendations

• Utilize the Handbook for Town and Village Justices and Court Clerk. Enhance the understanding of the Court’s computer accounting system and consider attending training if available.
• Maintain accurate and complete bail and partial payment records.
• Scofflaw pending cases regularly and review balance due and pending cases reports to resolve outstanding issues and take action to close out old cases.