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4.01 4.1 Audit—Accept for Town for 2018—9-23-19 RESOLUTION ACKNOWLEDGING AND ACCEPTING THE INDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURES OF QUEENSBURY TOWN COURT FOR YEAR ENDED DECEMBER 31, 2018 RESOLUTION NO.: ,2019 INTRODUCED BY: WHO MOVED ITS ADOPTION SECONDED BY: WHEREAS, by Resolution No.: 337,2011, the Queensbury Town Board engaged the services of BST & Co. CPAs, LLP (formerly known as SaxBST) to provide cash receipts and disbursement services to the Town of Queensbury for the years ending December 31, 2011, 2012, 2013, 2014 and 2015 and by Resolution No.: 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 Independent Accountant's Report on Applying Agreed-Upon Procedures pertaining to the Queensbury Town Court for the year ended December 31, 2018 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, 2018 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 Clerk to provide a copy of such Report with a certified copy of this Resolution to: Joan Casazza, Internal Control Liaison New York State Office of Court Administration 2500 Pond View, Suite LL01 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 23rd day of September, 2019, by the following vote: AYES • NOES • ABSENT : 2 r ACCOUNTING 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), on the Town's 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, 2018. The Town's management is responsible for adherence to the Act. The sufficiency of these procedures is solely the responsibility of the 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. 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 (OSC), requires that bank reconciliations be prepared on a monthly basis. We selected bank reconciliations for the months of May and December 2018 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 2018 monthly reports filed with the OSC 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 2018 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 New York, NY Town Supervisor, Town Board, and Town Justices Town of Queensbury, New York Page 2 4. Cash Receipts Procedure - We selected 12 cash receipts of 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 (selected from October and December 2018). 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 Disbursements Procedure - The Court makes remittances to the Town Supervisor for collections reported to the OSC 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 2018. 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, 2018, the Court prepared the following statement of accountability: Justice Justice Justice Cash Accounts Muller Schwenker Cash in bank accounts at December 31, 2018 Bank balances reported on bank statements $ 27,481 $ 33,758 Add deposit in transit 458 974 Subtotal 27,939 34,732 Less outstanding checks 27,939 34,732 Adjusted bank balances Accountability at December 31, 2018 .10 r;. - . ACCOUNTING TAX ADVISORY 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 Bail moneys are deposited into one bank account for both Justices. Cash in bank accounts at December 31, 2018 Bank balances reported on bank statements $ 88,417 Add deposits in transit Subtotal 88,417 Less outstanding checks 17 Adjusted bank balances $ 88,400 Accountability at December 31, 2018 Bail held for pending cases $ 88,400 We tested the December 2018 statement of monthly accountability for mathematical accuracy and compared bank balances to corresponding bank statements dated December 31, 2018. 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, 2018 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 Supervisor to transfer the amounts reported to the OSC. We agreed the disbursements made for the months of May and December 2018 per the Town's Court records to the list of amounts reported by the OSC. Finding-This procedure did not reveal any findings. 8. Comparison of Dockets to Monthly Reports Procedure - We traced cases reported for the months of October and December 2018 (24 defendants between the two Justices) to the supporting documentation in the dockets. 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 TAX ADVISORY 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 a review, the objective of which would be the expression of an opinion or conclusion, respectively, on the Town's adherence to the requirements of the Act. 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. 'j ST & Co. CPf,LL? Albany, New York September 5, 2019 ACCOUNTING TAX ADVISORY