Purpose of Audit

The purpose of our audit was to examine the Court’s internal controls for the period January 1, 2012, to March 31, 2013.

Background

The Town of Somers is located in Westchester County and has a population of approximately 20,400. The Town is governed by the Town Board which comprises the Town Supervisor and four elected Board members. The Town Court operates with two Justices and two court clerks. The Court collected approximately $317,000 in fines for adjudicated cases, parking violations and forfeitures for the period January 1, 2012 to March 31, 2013.

Key Findings

We found weaknesses in the Court’s internal controls and a lack of oversight of the Court’s operations by the Justices and the Board.

• The clerks performed all of the key aspects of the Court’s accounting function with limited oversight.
• Deposits were not always made, and monthly reports were not always submitted in a timely manner.

Key Recommendations

• Establish policies and procedures to ensure an adequate segregation of cash custody and recordkeeping duties, or that compensating controls are implemented.
• Ensure that the clerks deposit all moneys received in an official bank account within 72 hours of collection, as required by law. Submit monthly reports to the JCF no later than the tenth day of the succeeding month.