4.39
4.39
Audit – Accept for Town for 2019 – 1-1-2021
RESOLUTION ACKNOWLEDGING AND ACCEPTING
THE INDEPENDENT ACCOUNTANT’S REPORT ON APPLYING
AGREED-UPON PROCEDURES OF QUEENSBURY TOWN COURT
FOR YEAR ENDED DECEMBER 31, 2019
RESOLUTION NO.: _______________________________________________, 2021
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, 2019 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, 2019 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
st
System via email to: Joan Casazza, Chief Internal Auditor at: jcasazza@nycourts.gov or via 1
class mail to: George Danyluk, Chief Internal Auditor 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.
st
Duly adopted this 1 day of January, 2021, by the following vote:
AYES :
NOES :
ABSENT :
2
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, 2019. 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 June and
December 2019 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 June and December 2019 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
months of June and December 2019 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.
4. Cash Receipts
Procedure - We selected 12 cash receipts of each Justice for collections made and agreed the
amounts to deposits, the Court's cashbook report, and the Court's monthly report to
OSC (selected from June and December 2019). 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.
Albany, NY New York, NY
Town Supervisor, Town Board, and Town Justices
Town of Queensbury, New York
Page 2
5. Cash Disbursements
Procedure - The Court makes remittances to the Town Supervisor for collections reported to 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 June and December 2019.
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, 2019, the Court prepared the following statement of
accountability:
Justice Justice
Justice Cash Accounts Muller Schwenker
Cash in bank accounts at December 31, 2019
Bank balances reported on bank statements $ 43,265.51 $ 24,507.02
Add deposit in transit 804.00 1,944.00
Subtotal 44,069.51 26,451.02
Less outstanding checks 2.02 3.01
Adjusted bank balances $ 44,067.49 $ 26,448.01
Accountability at December 31, 2019 $ 44,066.50 $ 26,448.00
Bail Cash Account
Bail moneys are deposited into one bank account for both Justices.
Cash in bank accounts at December 31, 2019
Bank balances reported on bank statements $ 19,000
Add deposits in transit -
Subtotal 19,000
Less outstanding checks 3,000
Adjusted bank balances $ 16,000
Accountability at December 31, 2019
Bail held for pending cases $ 16,000
ACCOUNTING TAX ADVISORY
Town Supervisor, Town Board, and Town Justices
Town of Queensbury, New York
Page 3
6. Determination of Monthly Accountability-Continued
We tested the December 2019 statement of monthly accountability for mathematical accuracy and
compared bank balances to corresponding bank statements dated December 31, 2019.
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, 2019 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 June and December 2019 per the Town's Court records to the list of
amounts reported by the OSC.
Findings-This procedure did not reveal any findings.
8. Comparison of Dockets to Monthly Reports
Procedure - We traced cases reported for the months of June and December 2019
(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.
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.
1CoCPch, LLP
Albany, New York
December 23, 2020
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ACCOUNTING TAX ADVISORY
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Lawrence X .Marks
Ciief 4dminatrative Judge December 27, 2019
Supervisor John Strough
Town of Queensbury
742 Bay load % /
Queensbury, NY 12804 -
Dear Supervisor Strough:
Section 20 1 9-a of the Uniform Justice Court Act requires that town and village justices
annually provide their court records and dockets to their respective town and village auditing
boards, and that such records then be examined, and that fact be entered into the minutes of the
board's proceedings.
The Unified Court System's Internal Audit office. is responsible for monitoring town and
village: board compliance with Section 2019-a. Accordingly, I am requesting that you provide a
copy of they audit of your local court's records for fiscal year ending in 2019 and a copy of your
board resolution acknowledging that the required examination was conducted. Please email the
report and the resolution to icasazzarcc;nvcourts.gov or mail to George Danyluk, Chief Internal
Auditor, NYS Unified Court System, 2500 Pond View, Suite LLOI, Castleton-on-Hudson, NY
12033. Please respond by March 1, 2020.
If you have any questions, please contact Joan Casazza at (518) 238-4303 or at the email
listed above. Thank you for your cooperation.
Very truly yours,
/ d
/smw
c: George Danyluk, CIA •
Jt;an'Caaazza, CIA
a
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Queensbury Town Court
81 Glenwood Ave, Queensbury, NY. 12804-5902
u�.
MICHAEL J. MULLER ERIC C. SCHWENKER
TOWN JUSTICE TOWN JUSTICE
November 23, 2020
Supervisor John Strough
742 Bay Road
Queensbury. New York 12804
Dear Supervisor Strough and Town Board Members:
Pursuant to Uniform Justice Court Act §2019-a. it is the duty of every justice to present
his/her records and docket, at least once a year. to the auditing board of the village or town,
which shall examine said records or docket, or cause same to be examined, and enter in the
minutes of its proceedings the fact that they have been duly examined.
Consistent with Section 2019-a of the Uniform Justice Court Act, we hereby advise that
the court's records and docket are available to be presented for such examination. We look
forward to working with you to schedule such examination in an expeditious manner.
It is our understanding that OCA's Internal Audit Services (lAS) unit will be
corresponding with you as well in the very near future in this regard. Subsequent to the audit or
examination, please forward to the IAS unit the audit report, as well as Board's resolution noting
that the records have been duly examined, and that the fines therein collected have turned over
the proper officials of the Town as required by law. Such materials may be mailed to the
following:
Internal Audit Services Unit
Attn: Joan Casazza
2500 Pond View. Suit LLOI
Castleton-on-Hudson, NY 12033
In the alternative, such materials may be sent via email to/jcasazzaenycourts.gov
V 4 truly yours,
Mic ael J. Muller, Town Justice
Eric C. Schwenker, Town us 'ce--
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