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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)


Released: January 27, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review internal controls over the Court's and the Supervisor's financial activities for the period January 1, 2012 through June 19, 2014.

Background

The Town of Cameron is located in Steuben County and has a population of approximately 945. The Town is governed by an elected five-member Town Board, which monitors financial activities, including those of the Justice Court. Court records show that nearly $29,000 in fines, fees, surcharges, bail and restitution was collected from January 2011 through December 2013.

Key Findings

  • The Justice did not provide evidence of completed bank reconciliations or monthly accountability analyses.
  • The Justice did not consistently issue appropriate duplicate receipts.
  • The Board did not audit the Court’s financial records and reports.
  • The Supervisor’s monthly reports to the Board did not contain sufficient detail to allow the Board to make sound financial decisions.
  • The Board did not conduct an annual audit of the Supervisor’s books and records.

Key Recommendations

  • Prepare monthly bank reconciliations and accountabilities.
  • Prepare and provide proper receipts for all money collected.
  • Conduct a thorough annual audit of the Justice's records.
  • Ensure that adequate information and reports are provided at each Board meeting.
  • Perform the required annual audit of the records and reports of the Supervisor, or hire a public accountant to complete the audit.

Local Government and School Accountability Contact Information:

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