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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Town of Maine – Justice Court Operations (2016M-358)


Released: January 13, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the internal controls over the Justice Court’s financial activity for the period January 1, 2015 through August 5, 2016.

Background

The Town of Maine is located in Broome County and maintains a Justice Court with one elected Justice. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.1 million.

Key Findings

  • The Justice did not refer all eligible traffic tickets to the Department of Motor Vehicles (DMV) to ensure that all money was completely collected.
  • The Board did not ensure that an annual audit of the Justice’s records and reports was conducted.

Key Recommendations

  • Periodically review and reconcile the DMV’s pending-ticket log with caseload activity to ensure that unpaid tickets are properly referred to the DMV in a timely manner.
  • Perform, or engage an independent public accountant to perform, an annual audit of the Justice’s records.

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