Purpose of Audit

The purpose of our audit was to assess internal controls over the Court’s financial activity for the period January 1, 2012 through January 31, 2014.

Background

The Town of Colonie is located in Albany County and has a population of approximately 82,000 residents. It is governed by a seven-member elected Town Board comprising the Supervisor and six Board members. The Court is comprised of three elected justices who oversee Court operations, and collected approximately $2.5 million in fines, fees and surcharges in 2013.

Key Finding

• The Justices implemented specific controls to ensure Court money collected was properly recorded in the Court records, deposited in a timely manner and reported accurately to the Office of the State Comptroller’s Justice Court Fund on a monthly basis. The justices also implemented various control procedures over the Court’s financial activities that provided adequate supervision and oversight.

Key Recommendations

• There were no recommendations for this audit.