HomeMy WebLinkAbout2015 Justice CourtTOWN OF SOUTHOLD
JUSTICE COURT
COMBINING STATEMENT OF COLLECTIONS
AND DISBURSEMENTS
Year Ended December 31, 2015
TABLE OF CONTENTS
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Independent Auditors' Report....................................................................................... 1-2
Combining Statement of Collections and Disbursements .........................................
Notes to Financial Statement....................................................................................
CERTIFIED PUBLIC ACCOUNTANTS INDEPENDENT AUDITORS' REPORT
Honorable Supervisor and Town Board
Town of Southold
Southold, New York
Resort on the Financial Statement
We have audited the accompanying combining statement of collections and disbursements of
the Town of Southold, Justice Court, for the year ended December 31, 2015 and the related
notes to the financial statement.
As described in Note A.2, the financial statement of the Town of Southold, Justice Court is
intended to present only the collections and disbursements of the Town of Southold, Justice
Court.
Management's Responsibility for the Financial Statement
Management is responsible for the preparation and fair presentation of this financial
statement in accordance with accounting principles generally accepted in the United States of
America; this includes the design, implementation, and maintenance of internal control
relevant to the preparation and fair presentation of the financial statement that is free from
material misstatement, whether due to fraud or error.
Auditors' Responsibility
Our responsibility is to express an opinion on the financial statement based on our audit. We
conducted our audit in accordance with auditing standards generally accepted in the United
States of America. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statement is free of material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and
disclosures in the financial statement. The procedures selected depend on the auditors'
judgment, including the assessment of the risks of material misstatement of the financial
statement, whether due to fraud or error. In making those risk assessments, the auditors
consider internal control relevant to the Town of Southold, Justice Court's preparation and fair
J presentation of the financial statement in order to design audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing an opinion on the
effectiveness of the Town of Southold, Justice Court's internal control. Accordingly, we
express no such opinion.
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ALBRECHT, VIGGIANO, ZURECK & COMPANY, P.C.
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Auditors' Responsibility (continued)
An audit also includes evaluating the appropriateness of accounting policies used and the
reasonableness of the significant accounting estimates made by management, as well as
evaluating the overall presentation of the financial statement.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for our audit opinion.
Opinion
In our opinion, the financial statement referred to above presents fairly, in all material
respects, the collections and disbursements of the Town of Southold, Justice Court for the
year ended December 31, 2015 in accordance with accounting principles generally accepted
in the United States of America.
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Hauppauge, New York
October 13, 2016
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TOWN OF SOUTHOLD
JUSTICE COURT
COMBINING STATEMENT OF COLLECTIONS AND DISBURSEMENTS
Year Ended December 31, 2015
Cash Balance at the
Beginning of Year (unaudited)
Add:
Collection of Fines, Penalties,
Forfeitures, and Fees
Bail Collected
Less:
Disbursements to Town of Southold
Return of Bail and Other
Cash Balance at the
End of the Year (unaudited)
Town Justices
Rudolph H. William H. Louisa P. Bail
Bruer Price, Jr. Evans Account Combined
$ 19,978 $ 16,052 $ 54 $ 214,798 $ 250,882
300,052 289,387
(287,642) (290,756)
410
589,849
361,363 361,363
(259) (578,657)
(274,570) (274,570)
$ 32,388 $ 14,683 $ 205 $ 301,591 $ 348,867
10
TOWN OF SOUTHOLD
JUSTICE COURT
NOTES TO FINANCIAL STATEMENT
December 31, 2015
A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
1. Reporting Entity
The Town of Southold, Justice Court is a special fund established pursuant to Section
99-a of the State Finance Law. The purpose of Section 99-a is to provide centralized
accounting for the fines, penalties, forfeitures and fees collected by all Justice Courts
in New York State, including the Town of Southold, Justice Court. All Justice Courts in
New York State are administered by the Division of Local Government and School
Accountability, Justice Court Fund, within the Office of the State Comptroller.
The cash balances and related liabilities of the individual Town of Southold Justices,
as well as the bail and petty cash accounts, are reported in the Town of Southold's
Trust and Agency Fund.
2. Basis of Presentation
The financial statement was prepared to present the cash collections and
disbursements of the Town of Southold, Justice Court. Under this presentation, fines,
penalties, forfeitures, fees and bail collections are considered to be increases to the
related cash balances and disbursements to other governments. The operating
expenses for the Town of Southold, Justice Court are accounted for in the General
Fund of the Town of Southold.
3. Cash Balances
The cash balances of the Town Justices at December 31, 2015 represent fines,
penalties, forfeitures, and other items collected during December 2014 that have not
yet been remitted to New York State and the Town of Southold. The bail account cash
balance at December 31, 2015 represents the bail deposits collected through year
end that have not yet been returned, or applied towards fines, penalties, forfeitures or
fees.
4. Disbursements to Town of Southold
Chapter 465, Laws of 1998 permits the Town of Southold, New York, Justice Court to
transmit monthly collections directly to the Town of Southold without first sending
them to the Office of the New York State Comptroller for distribution. The Town of
Southold will then remit any amounts owed to New York State.