3.02 3.2
Audit—Accept for Town Court for Year Ending 2022—10-16-2023
RESOLUTION ACKNOWLEDGING AND ACCEPTING
THE INDEPENDENT ACCOUNTANT'S REPORT ON APPLYING
AGREED-UPON PROCEDURES OF QUEENSBURY TOWN COURT
FOR YEAR ENDED DECEMBER 31, 2022
RESOLUTION NO.: , 2023
INTRODUCED BY:
WHO MOVED ITS ADOPTION
SECONDED BY:
WHEREAS, by Resolution No.: 295,2019, the Queensbury Town Board engaged the
services of BST & Co. CPAs, LLP to provide cash receipts and disbursement services to the Town
of Queensbury for the years ending December 31, 2019, 2020, 2021, 2022 and 2023, 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 Independent
Accountant's Report on Applying Agreed-Upon Procedures pertaining to the Queensbury Town
Court for the year ended December 31, 2022 and the Town Board wishes to acknowledge and
accept the Report 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
Independent Accountant's Report on Applying Agreed-Upon Procedures of the Queensbury Town
Court for the year ended December 31, 2022 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 Supervisor to send a
copy of such Report with a certified copy of this Resolution to the New York State Unified Court
System via email to: Joan Casazza, Chief Internal Auditor at: jcasazzagnycourts.gov or via I"
class mail to: Daniel Johnson, Chief Internal Auditor NYS Unified Court System, 2500 Pond
View, Suite LLO1 Castleton-on-Hudson, NY 12033 and the Town Supervisor, Town Clerk,
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 16Ih day of October, 2023, by the following vote:
AYES
NOES
ABSENT
2
4
BST
Independent Accountant's Report
on Applying Agreed-Upon Procedures
Supervisor, Town Board Members, .
and Town Justices
Town of Queensbury, New York
Queensbury, New York 12804
We have performed the procedures enumerated below related to the Town of Queensbury, New York's
(Town) compliance with the requirements of Section 2019-a of the Uniform Justice Court Act of the
State of New York (the specified requirements) during the year ended December 31, 2022.
The Town's management is responsible for its compliance with those requirements.
The Town's management has agreed to and acknowledged that the procedures performed are
appropriate to meet the intended purpose of assisting users in determining whether the entity complied
with the specified requirements. This report may not be suitable for any other purpose.
The procedures performed may not address all the items of interest to a user of this report and may not
meet the needs of all users of this report and, as such, users are responsible for determining whether the
procedures performed are appropriate for their purposes.
The procedures and the 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 months of July and December 2022 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. 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 reconciliations for the months of
July and December 2022 and agreed to the records of bail.
Finding-This procedure did not reveal any findings.
3. 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, 2022, the Court prepared the following statement of
accountability:
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Supervisor, Town Board Members,
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Town of Queensbury, New York
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3. Determination of Monthly Accountability-Continued
Justice Justice
Justice Cash Accounts Muller Schwenker
Cash in bank accounts at December 31,2022
Bank balances reported on bank statements $ 40,295 $ 26,382
Add deposit in transit 1,951 2,031
Subtotal 42,246 28,413
Less outstanding checks - -
Adjusted bank balances _$ 42,246 $ 28,413
Accountability at December 31,2022 $ 42,245 $ 28,412
Bail Cash Account
Bail moneys are deposited into one bank account for both Justices.
Cash in bank accounts at December 31,2022
Bank balances reported on bank statements $ 32,276
Add deposits in transit -
Subtotal 32,276
Less outstanding checks -
Adjusted bank balances $ 32,276
Accountability at December 31,2022
Bail held for pending cases $ 32,276
We reviewed the July 31 and December 31, 2022 statements of monthly accountability
for mathematical accuracy and compared bank balances to corresponding bank statements.
We agreed outstanding checks per the statement of monthly accountability to check copies in the
subsequent bank statements, August 2022, and January 2023, respectively. We obtained the bail
account activity for the same two months and verified all forfeited and unclaimed bail was remitted to
the Comptroller's office within three months of being forfeited to the Justice Court.
Finding-The procedure did not reveal any findings.
4. Cash Receipts Procedures
Procedure - We selected ten cash receipts per each Justice for collections made and agreed
amounts to deposits and the Court's cash receipt book and the Court's monthly report to the State
Comptroller for both July and December 2022. We compared collections shown in the cash receipt
book for the selected months with the bank deposits made from those collections.
Finding-This procedure did not reveal any findings.
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Supervisor, Town Board Members,
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Town of Queensbury, New York
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5. Comparison of Dockets to Monthly Reports
Procedure - We selected twenty defendants among the two Justices for July and December 2022
from the monthly reports filed with the Justice Court Fund. We traced and agreed the selected
defendants from the monthly reports to the docket support and dispositions.
Finding-This procedure did not reveal any findings.
6. Cash Disbursement Procedures
Procedure - The Court makes remittances to the Town Comptroller 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 selected fifteen
disbursements throughout the year from Court records and agreed amounts to supporting
documentation, such as invoices, Court records or other third-party evidence.
Finding-This procedure did not reveal any findings.
7. Remittances to the Town Comptroller
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 selected fifteen
disbursements throughout the year and agreed the disbursements 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. Monthly Reports to the Office of the State Comptroller
Procedure - We obtained the July and December 2022 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.
Finding-This procedure did not reveal any findings.
We were engaged by the Town's management to perform this agreed-upon procedures engagement and
conducted our engagement 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 engagement, the objective of which would be the expression of an opinion or conclusion,
respectively, on compliance with the specified requirements. 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.
We are required to be independent of the Town and to meet our other ethical responsibilities,
in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.
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Supervisor,Town Board Members,
and Town Justices
Town of Queensbury, New York
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This report is intended solely for the information and use of the Supervisor, Members of the 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.
Fgrl-Co.CP13s, LU '
Latham, New York
September 12,2023
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