Purpose of Audit

The purpose of our audit was to determine if the Justice was properly accounting for all Court moneys and to review the Court’s internal controls over financial operations for the period January 1, 2011, to March 31, 2013.

Background

The Town of Lebanon is located in Madison County and has a population of 1,332 residents. The Town Board, which comprises the Town Supervisor and four council members, is the legislative body responsible for managing Town operations. During the audit period, the Court’s revenue and bail collections totaled over $10,000.

Key Findings

Internal controls over the Court’s operations were not operating effectively to allow for proper accounting and reporting of activities.

• Justice Bartlett failed to account for all moneys received, resulting in a $2,295 shortage in the Justice’s account.
• The Justice did not prepare monthly bank or accountability reconciliations, issue appropriate receipts for all money received, deposit money intact or in a timely manner, file accurate and timely financial reports, maintain an accurate listing of bail, properly report ticket dispositions to the DMV or close his bank account as required when he resigned.

Key Recommendations

• Take action to recover any moneys that are due to the Town and/or New York State.
• Perform accountability reconciliations monthly, and investigate and resolve any irregularities. Maintain adequate books and records, including an acceptable numbering system for receipts; record all receipts received in a timely manner; and maintain a complete bail list, and adequate deposit composition records. Deposit all funds in a timely manner as prescribed by law. Ensure that Justice Bartlett’s outstanding reports due to the JCF.