Village of Menands - Justice Court Operations (2019M-185)

Issued Date
November 27, 2019

[read complete report - pdf]

Audit Objective

Determine whether the Justices adequately oversee the Court’s financial activities and ensure collections are deposited and remitted timely and intact.

Key Findings

The Justices did not:

  • Deposit 234 out of 720 fine and fee receipts totaling $31,056 within 72 hours.
  • Prepare monthly accountability reports and bank reconciliations.
  • Forward 34 out of 48 remittances to the Village totaling $523,381 within 10 days of the ensuing month.

Key Recommendations

  • Ensure all deposits are made within 72 hours of collection.
  • Prepare accountability reports and bank reconciliations and investigate any discrepancies.
  • Ensure that all remittances to the Village are made before the 10th of the month.

Village officials generally agreed with our recommendations and indicated they planned to initiate corrective action.