3.15 3.15
Audit—Accept for Town for Years Ending 2020 and 21— 12-5-2022
RESOLUTION ACKNOWLEDGING AND ACCEPTING
THE INDEPENDENT ACCOUNTANT'S REPORT ON APPLYING
AGREED-UPON PROCEDURES OF QUEENSBURY TOWN COURT
FOR YEARS ENDED DECEMBER 31, 2021 AND 2020
RESOLUTION NO.: , 2022
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 years ended December 31, 2021 and 2020 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 years ended December 31, 2021 and 2020 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 5Ih day of December, 2022, by the following vote:
AYES
NOES
ABSENT
2
IMP
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 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 years ended December 31 , 2021 and 2020.
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 (4SC), requires that bank reconciliations be
prepared on a monthly basis. We selected bank reconciliations for the months of June and
December in both 2021 and 2020 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 2021 and 2020 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 2021 and 2020 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.
www.bstco.com
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 in both 2021 and 2020 for collections
made and agreed the amounts to deposits, the Court's cashbook report, and the Court's monthly
reports to OSC (selected from June and December 2021 and 2020), 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 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 2021 and 2020.
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 , 2021 , the Court prepared the following statement of accountability:
Justice Justice
Justice Cash Accounts Muller Schwenker
Cash in bank accounts at December 31 , 2021
Bank balances reported on bank statements $ 23,588 $ 250776
Add deposit in transit 579 1 , 186
Subtotal 24, 167 260962
Less outstanding checks -
Adjusted bank balances $ 249167 $ 26,962
Accountability at December 31 , 2021 $ 24, 167 $ 26,962
Town Supervisor, Town Board, and Town Justices
Town of Queensbury, New York
Page 3
6, Determination of Monthly Accountability - Continued
Bail Cash Account
Bail moneys are deposited into one bank account for both Justices.
Cash in bank accounts at December 31 , 2021
Bank balances reported on bank statements $ 32,339
Add deposits in transit -
Subtotal 32,339
Less outstanding checks 10001
Adjusted bank balances $ 31 ,338
Accountability at December 31 , 2021
Bail held for pending cases $ 31 ,338
At December 31 , 2020, the Court prepared the following statement of accountability:
Justice Justice
Justice Cash Accounts Muller 5chwenker
Cash in bank accounts at December 31 , 2020
Bank balances reported an bank statements $ 35,371 $ 22,786
Add deposit in transit 909 550
Subtotal 36,2s0 23,336
Less outstanding checks - -
Adjusted bank balances $ 365280 $ 23,336
Accountability at December 31 , 2020 $ 36,280 $ 23,336
Sail Cash Account
Bail moneys are deposited into one bank account for both Justices.
Cash in bank accounts at December 31 , 2020
Bank balances reported on bank statements $ 21 ,261
Add deposits in transit -
Subtotal 21 ,261
Less outstanding checks 360
Adjusted bank balances $ 20,901
Accountability at December 31 , 2020
Bail held for pending cases $ 20,901
Town Supervisor, Town Board, and Town Justices
Town of Queensbury, New York
Page 4
6. Determination of Monthly Accountability - Continued
We tested the December 2021 and 2020 statements of monthly accountability for
mathematical accuracy and compared bank balances to corresponding bank statements dated
December 31 , 2021 and 2020, respectively. We agreed outstanding checks per the statements of
monthly accountability to check copies in the subsequent month's bank statements. We obtained
the bail account activity for the years ended December 31 , 2021 and 2020 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 in both 2021 and 2020 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 in both 2021 and
2020 (24 defendants between the two Justices, respectively) 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.
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.
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.
F r to, P/h, L,L. P
Albany, New York
November 30, 2022