Purpose of Audit

The purpose of our audit was to determine if the Board and Justice established adequate review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, 2012.

Background

The Village of Upper Brookville is located in Oyster Bay in Nassau County. The Village is governed by an elected Board of Trustees comprising a Mayor and four Trustees. During our audit period, the Justices reported $92,851 in fines, fees, and surcharges to the JCF.

Key Findings

• Although the Justices have submitted all monthly reports to the JCF in a timely manner, the Justices did not always remit the reported moneys to the Treasurer in a timely manner.
• The Justices did not provide sufficient oversight of the court clerk to ensure that deposits were made within 72 hours of receipt. The court clerk usually prepares and makes bank deposits only once per month.
• The Board has not established any policies or procedures requiring the court clerk to record, sign and submit timesheets for time worked to her supervisor for approval.
• The Justices did not establish adequate procedures to monitor the court clerk’s duties or review her work. The court clerk performed several key aspects of the Court’s cash accounting functions with limited oversight.

Key Recommendations

• Ensure that all moneys collected and reported to the JCF for fines, fees and surcharges are remitted to the Village Treasurer upon submission of the monthly report.
• Ensure that deposits of all moneys received are made intact and within 72 hours from the date of receipt, excluding Sundays and holidays.
• Establish policies and procedures that document the duties to be performed by the court clerk, as well as the court clerk’s expected work hours and work location.
• Establish policies and procedures to ensure an adequate segregation of cash custody and recordkeeping duties, or institute compensating controls.