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3.04 3.4 Audit—Accept for Town for 2016—6-19-17 RESOLUTION ACKNOWLEDGING AND ACCEPTING REQUIRED AUDIT OF FINANCIAL STATEMENTS OF QUEENSBURY TOWN COURT FOR YEAR ENDED DECEMBER 31, 2016 RESOLUTION NO.: , 2017 INTRODUCED BY: WHO MOVED ITS ADOPTION SECONDED BY: WHEREAS, by Resolution No.: 337,2011, the Queensbury Town Board engaged the auditing services of BST & Co. CPAs, LLP (formerly known as SaxBST) to provide cash receipts and disbursement auditing services to the Town of Queensbury for the years ending December 31, 2011, 2012, 2013, 2014 and 2015 and by Resolution 231,2016, authorized a three year extension of such professional services for the years ending December 31, 2016, 2017 and 2018, and WHEREAS, the New York State Uniform Justice Court Act §2019-a and Town Law §123 set forth annual reporting, accounting and audit requirements for Town Courts, and WHEREAS, the Town Board has reviewed BST & Co. CPAs, LLP's audit of the financial statements pertaining to the Queensbury Town Court for the year ended December 31, 2016 and the Town Board wishes to acknowledge and accept the audit as having fulfilled the Town Board's responsibility to audit the Town Justices' records, NOW, THEREFORE, BE IT RESOLVED, that the Town of Queensbury hereby acknowledges and accepts the audit of the financial statements of the Queensbury Town Court for the year ended December 31, 2016 as required by New York State Uniform Justice Court Act §2019-a and Town Law §123 as delineated in the preambles of this Resolution, and BE IT FURTHER, RESOLVED, that the Town Board authorizes and directs the Town Budget Officer to provide a copy of such audit and a certified copy of this Resolution to: Joan Casazza, Internal Control Liaison, New York State Office of Court Administration, 2500 Pond View, Suite LLO1, Castleton-on-Hudson, NY 12033, and the Town Supervisor, Town Justices and/or Town Budget Officer to take such other and further action as may be necessary to effectuate the terms of this Resolution. Duly adopted this 19th day of June, 2017, by the following vote: AYES NOES ABSENT 2 ACCOUNIING/TAX%ADVISORY Independent Accountant's Report on Applying Agreed-Upon Procedures To the Supervisor,Town Board,and Town Justices Town of Queensbury, New York We have performed the procedures enumerated below, which were agreed to by the management of the Town of Queensbury, New York (Town), solely to assist the Town in evaluating adherence to the requirements of Section 2019-a of the Uniform Justice Court Act of the State of New York (the Act)for the year ended December 31, 2016. The Town is responsible for the adherence to the Act. The sufficiency of these procedures is solely the responsibility of those parties specified in this report. Consequently, we make no representation regarding the sufficiency of the procedures enumerated below either for the purpose for which this report has been requested or for any other purpose. The procedures and associated findings are as follows: 1. Bank Reconciliations Procedure - The Handbook for Town and Village Justices and Court Clerks (Handbook), issued by the New York State Office of the State Comptroller, requires that bank reconciliations be prepared on a monthly basis. We selected bank reconciliations for the month of December 2016 and traced all deposits to the corresponding documents and bank statements. Items noted as deposits in transit or as outstanding were agreed to the subsequent month's bank statements. Findings • This procedure did not reveal any findings. 2. Monthly Reports to the Office of the State Comptroller Procedure - We obtained the May and December 2016 monthly reports filed with the Office of the State Comptroller and agreed financial data per those reports to Court records. We agreed the remittances for those reports with disbursements to the Town's accounting records. Findings • This procedure did not reveal any findings. 3. Records of Bail Procedure -The Handbook requires that each Justice maintain a record of bail and that the records reconcile to bank balances on a monthly basis. We selected the bail account reconciliations for the month of December 2016 and agreed the reconciled balances to the records of bail. All individual bail amounts over one year are reviewed by the Court as to their current status. If the current status cannot be determined by the Court, an attempt to contact the bail payer is made. After thirty days without contact, moneys are turned over by the Court to the Town Supervisor. Findings • This procedure did not reveal any findings. Albany.NY / Mineola,NY / New York.NY Town Supervisor,Town Board, and Town Justices Town of Queensbury, New York Page 2 4. Cash Receipts Procedures Procedure - We selected 15 cash receipts per each Justice for collections made and agreed the amounts to deposits, the Court's cash receipt book and the Court's monthly report to the State Comptroller (Justice Schwenker, October 2016 and Justice Muller, December 2016). We compared collections as recorded in the cash receipt book for the selected months with the bank deposits made from those collections. Findings • This procedure did not reveal any findings. 5. Cash Disbursement Procedures Procedure - The Court makes remittances to the Town Supervisor for collections reported to the Office of the State Comptroller each month. The Court makes disbursements for returning bail, transferring amounts to other courts, and other applicable disbursements. We examined, on a test basis, these disbursements for the months of May and December 2016. Findings • This procedure did not reveal any findings. 6. Determination of Monthly Accountability Procedure - In accordance with the Handbook, the Court is required to determine accountability at the end of each month. At December 31, 2016, the Court prepared the following statement of accountability: Justice Justice Muller Schwenker Regular Cash Accounts Cash in bank accounts at December 31, 2016 Bank balances reported on bank statements $ 35,487 $ 40,997 Add deposit in transit 676 1,266 Subtotal 36,163 42,263 Less outstanding checks 36,163 42,263 Adjusted bank balances $ - $ - Accountability at December 31, 2016 $ - $ - ACCOUNTING;TAX iAovI50Rf Town Supervisor, Town Board, and Town Justices Town of Queensbury, New York Page 3 6. Determination of Monthly Accountability-Continued Procedure-Continued Bail Cash Account (Note: Bail moneys are deposited into one bank account for both Justices) Cash in bank accounts at December 31, 2016 Bank balances reported on bank statements $ 82,371 Add deposit in transit - Subtotal 82,371 Less outstanding checks 4,756 Adjusted bank balances $ 77,615 Accountability at December 31, 2016 Bail held for pending cases $ 77,615 We tested the December 2016 statement of monthly accountability for mathematical accuracy and compared bank balances to corresponding bank statements dated December 31, 2016. We agreed outstanding checks per the statement of monthly accountability to check copies in the subsequent month's bank statement. We obtained the bail account activity for the year ended December 31, 2016, and verified all forfeited and unclaimed bail was remitted to the Town Supervisor's office within three months of being forfeited to the Justice Court. Findings • This procedure did not reveal any findings. 7. Remittances to the Town Supervisor Procedure- In accordance with the Handbook,the Court is required to make monthly remittances to the Town to transfer the amounts reported to the Office of the State Comptroller. We agreed the disbursements made for the months of May and December 2016 per the Town's Court records to the list of amounts reported by the New York State Office of the State Comptroller. Finding • This procedure did not reveal any findings. 8. Comparison of Dockets to Monthly Reports Procedure -We selected 30 defendants between the two Justices for October and December 2016 from the monthly reports filed with the Justice Court Fund. We traced and agreed the selected defendants from the monthly reports to the receipts for payment of fines/fees. Findings • This procedure did not reveal any findings. ACCWHfWG-IDIDADNSORY Town Supervisor, Town Board, and Town Justices Town of Queensbury, New York Page 4 This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on the Town of Queensbury, New York's compliance with Section 2019-a of the Uniform Justice Court Act of the State of New York. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. This report is intended solely for the information and use of the Supervisor, Town Board, Town Justices, and management of the Town of Queensbury, New York, the New York State Office of the State Comptroller, and the Chief Administrative Judge of the Office of Court Administration, and is not intended to be, and should not be, used by anyone other than these specified parties. t ST & CPRS, Albany, New York June 12,2017 Accou RING;'TN;<OVISOay