Insuring that your Municipal Justice Court has the proper internal controls to meet New York State requirements insures your compliance. Additionally, however, with the fiscal situation in NYS placing a heavy burden on municipalities, a source of revenue that is often overlooked can be found in ensuring all Justice Court revenue due your Town is being collected and accounted for. Wouldn't it be great to know that you are maximizing the revenue due to your Town?
The Town Board has the responsibility for overseeing the Justice Court and for performing an annual audit of their books and records. The NYS Comptroller's Office annual audit checklist provides procedures that should be performed by the Board; however they are not likely to have the financial expertise to notice accounting irregularities which could lead to less money being submitted by the Justice Court.
Bowers & Company CPAs can perform tests to determine if Justice Court Funds are being properly accounted for, and is experienced with the SEI system for Justice Courts. This allows you to comply with NYS Comptroller's Office rules for having the Courts records reviewed, and have the confidence of knowing all revenue is being received, a win-win for your Town.
We encourage you to contact Bowers & Company to discuss how I we can assist your Municipality with a Justice Court Audit at (315) 234-1123.
Articles by Nicole Crosby Teska, CPA:
The Importance of Justice Court Audits - Talk of the Towns - May 2011
The Fiscal Responsibility of the NYS Justice Court - The Magistrate - Summer 2011