Town of Angelica – Justice Court Operations (2018M-11)

Issued Date
April 27, 2018

Purpose of Audit

The purpose of our audit was to determine whether the Town Justice collected, recorded, deposited, disbursed and reported all fines and fees in a timely and accurate manner for the period January 1, 2016 through October 31, 2017.


The Town of Angelica is located in Allegany County and has a population of approximately 1,400. The Town is governed by an elected five-member Town Board. Court fines, fees and bail collected during the audit period totaled $357,962.

Key Findings

  • The Justice did not deposit collections totaling $36,755 in a timely manner.
  • The Justice did not follow up on pending tickets listed in the New York State Department of Motor Vehicle database.
  • The Board did not perform an annual audit of the Justice’s records and reports as required.

Key Recommendations

  • Ensure that deposits are made no later than 72 hours from the date of collection.
  • Review and analyze pending cases and take the necessary actions as required.
  • Conduct an annual audit of the Justice’s financial records and reports and record the results of this audit in the minutes.