Determine whether the Town of Tully (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured collections were deposited timely and intact and properly reported and remitted.
The Justices generally provided adequate oversight of Court financial activities and ensured collections were deposited timely and intact and were properly reported and remitted. However:
- The clerks did not ensure that 12 missing or deleted cashbook entries had a proper audit trail and documentation. During our fieldwork, the Court upgraded its software system to better track receipts.
- The Town Board (Board) did not perform an annual audit of the Justices’ records, as required.
- Conduct an annual audit of the Court’s records or retain an independent public accountant to perform the audit.
Town officials agreed with our recommendation and indicated they planned to initiate corrective action.