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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Village of Altamont – Justice Court Operations (2016M-199)

Released: July 29, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the processes and procedures for the Court’s financial operations for the period June 1, 2014 through March 31, 2016.


The Village of Altamont is located in the Town of Guilderland in Albany County. The Village, which has approximately 1,720 residents, is governed by an elected five-member Board of Trustees. The Village has a Justice Court which is presided over by two Justices. During our audit period, the Court collected $103,007 in fines and fees and $9,015 in bail.

Key Findings

  • The Justices did not ensure that Court money was always deposited in a timely manner.
  • Monthly accountabilities of funds were not always prepared.

Key Recommendations

  • Ensure that all collections are deposited within 72 hours of receipt.
  • Ensure than monthly bank reconciliations and accountabilities are prepared and documented.

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