Village of East Rockaway – Justice Court Operations (2017M-206)

Issued Date
December 15, 2017

Purpose of Audit

The purpose of our audit was to determine whether the Justice ensured that Justice Court money was accurately collected, recorded, deposited and disbursed in a timely manner for the period June 1, 2015 through May 31, 2017.


The Village of East Rockaway is located in the Town of Hempstead in Nassau County and has a population of approximately 9,800. The Village is governed by an elected five-member Board of Trustees. Fines and fees collected by the Court during the audit period totaled $491,788.

Key Findings

  • The Justice’s cash exceeded known liabilities by at least $1,963 each month between January and June 2016.
  • The bail bank account had a balance of $1,590 as of May 31, 2017, and Court officials could not determine the source of the funds.
  • The Court did not properly record and deposit $1,400 in funds received during the audit period.

Key Recommendations

  • Prepare accurate bank reconciliations and accountabilities monthly and investigate and resolve why the Justice’s cash exceeds known liabilities.
  • Maintain a record of bail for each account and review existing bail records to determine how to disburse the existing funds in the bail account.
  • Review cash receipt documentation included with deposits for completeness and accuracy.