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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Butler – Justice Court (2012M-184)

Released: November 23, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review internal controls over the Court's financial operations for the period January 1, 2011, to April 30, 2012.


The Town of Butler is located in Wayne County and has a population of 2,000 residents. The Town is governed by a Town Board comprising the elected Town Supervisor and four elected Board members. During our audit period, the Justices and Court clerk collected $95,635 in fines and surcharges.

Key Findings

The Justices and Board did not establish adequate internal controls over the Court's financial operations.

  • Justice Harper did not maintain a bail list.
  • Justice Stone did not always make timely and intact deposits or turn over unclaimed bail to the Town.
  • Both Justices did not complete formal monthly bank reconciliations and accountability analyses.

Key Recommendations

  • Ensure that all bail received and disbursed is properly accounted for.
  • Institute control procedures to help ensure that all moneys are deposited intact and within 72 hours after receipt.
  • Prepare monthly bank reconciliations and analyses of Court liabilities for comparison with available cash.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236