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3.8 3.8 Audit—Accept for Town Court for 2015—9-26-16 RESOLUTION ACKNOWLEDGING AND ACCEPTING REQUIRED AUDIT RELATING TO QUEENSBURY TOWN COURT RECORDS RESOLUTION NO.: , 2016 INTRODUCED BY: WHO MOVED ITS ADOPTION SECONDED BY: WHEREAS, by Resolution No.: 337,2011, the Queensbury Town Board engaged the auditing services of Bollam, Sheedy, Torani & Co., LLP, CPA's (now 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 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, in accordance with such laws, the Town Board reviewed the audit reports pertaining to the Queensbury Town Court for the year ended December 31, 2015 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 Queensbury Town Justice Court's records for the year ended December 31, 2015 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 26th day of September, 2016, by the following vote: AYES NOES ABSENT 2 _=1y5YY=2aiy y� Xt µc: ACCOUNUNG/TAa!AOV6ORY 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, 2015. The Town is responsible for the adherence to the Act. This agreed- upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. 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 described below either for the purpose for which this report has been requested or for any other purpose. The procedures we performed 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 2015 and December 2015 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 2015 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 2015 and agreed the reconciled balances to the records of bail. 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 amounts to deposits and the Court's cash receipt book and the Court's monthly report to the State Comptroller (Justice McNally, October 2015 and Justice Muller, December 2015). We compared collections shown 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 2015. 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, 2015, the Court prepared the following statement of accountability: Justice Muller Regular Cash Accounts Cash in bank accounts at December 31, 2015 Bank balances reported on bank statements $ 91,646 Add deposit in transit Subtotal 91,646 Less outstanding checks 91,646 Adjusted bank balances $ _ Accountability at December 31, 2015 $ - OD ti LCCOUMIN6:TAX,ADVI5pM 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, 2015 Bank balances reported on bank statements $ 92,180 Add deposit in transit Subtotal 92,180 Less outstanding checks 3,851 Adjusted bank balances $ 88,329 Accountability at December 31, 2015 Bail held for pending cases $ 88,329 We tested the December 2015 statement of monthly accountability for mathematical accuracy and compared bank balances to corresponding bank statements dated December 31, 2015. 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, 2015, 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 2015 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 2015 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. • ACCOUNTING;TNIGOV60NY c. Town Supervisor, Town Board,and Town Justices Town of Queensbury, New York Page 4 We were not engaged to and did not conduct an audit, the objective of which would be the expression of an opinion 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. 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. '5 ST 8t CD. CPRS,u Albany, New York September 9, 2016 MD fr4-11 • ACCOUNTING;TAX;ADVISORY