HomeMy WebLinkAbout2006 Justice Court
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TOWN OF SOUTH OLD
JUSTICE COURT
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STATEMENT OF COLLECTIONS
AND DISBURSEMENTS
Year Ended December 31, 2006
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CERTIFIED PUBLIC ACCOUNTANTS, BUSINESS ADVISORS AND CONSULTANTS
25 Suffolk Court, Hauppauge, New York 11788
631.434,9500 . Fax 631.434.9518
www.avz.com
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INDEPENDENT AUDITORS' REPORT
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To the Honorable Supervisor and Town Board
Town of Southold
Southold, New York
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We have audited the accompanying statement of collections and disbursements of the
Justice Court of the Town of Southold, New York, for the year ended December 31, 2006.
This financial statement is the responsibility of the Town's management. Our responsibility is
to express an opinion on this financial statement based on our audit.
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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 this financial statement is free of material
misstatement. An audit includes examining, on a test basis, evidence supporting the amounts
and disclosures in the financial statement. An audit also includes assessing the accounting
principles used and significant estimates made by management, as well as evaluating the
overall financial statement presentation. We believe that our audit provides a reasonable
basis for our opinion.
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As discussed in the notes to the financial statements, this financial statement is intended to
present the collections and dispositions of the court fines by the Town Justice Court.
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In our opinion, the financial statement referred to above presents fairly, in all material
respects, the collections and disbursements of the Justice Court of the Town of Southold,
New York for the year ended December 31, 2006, in conformity with accounting principles
generally accepted in the United States of America.
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oJJ"Ml'V~1.J.. ~. ~ ~C.
Hauppauge, New York
January 8, 2008
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AL.BRECHT, VIGGIANO, ZURECK IS. COMPANY, P.C.
INDEPENDENT MEMIlV'! 01'" BKR IMTE_nONAL
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TOWN OF SOUTHOLD
JUSTICE COURT
STATEMENT OF COLLECTIONS AND DISBURSEMENTS
Year Ending December 31, 2006
Town Justices
. Rudolph H. WilliamH. Louisa P. Bail
Bruer Price, Jr. Evans Account Combined
Opening Cash Balances $ 10,963 $ 16,377 $ 410 $ 158,961 $ 186,711
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Receipts of fines and forfeitures 222,364 178,462 2,762 403,588
Bail 241,094 241,094
Less:
Disbursements to Town of Southold (218,911) (181,804) (2,134) (402,849)
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Return of Bail and Other (175,152) (175,152)
Ending Cash Balances $ 14,416 $ 13,035 $ 1,038 $ 224,903 $ 253,392
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TOWN OF SOUTHOLD
JUSTICE COURT
NOTES TO FINANCIAL STATEMENT
December 31, 2006
A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
1. Reportina Entity
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The Town of Southold, Town Justice Court, is a special fund established by the Office
of the New York State Comptroller pursuant to section 99-a of the State Finance Law.
Its purpose is to provide centralized accounting for the fines, penalties, forfeitures and
fees collected by the Town of Southold, Town Justice Court. The Fund is
administered by the Bureau of Justice Court Fund (Bureau) within the Office of the
State Comptroller. The Bureau receives and examines reports to determine the
distribution of funds collected and fees earned to New York State and Town of
Southold.
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2. Basis of Presentation
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The Town of Southold, Town Justice Court, prepares its financial statement on the
cash basis of accounting which is a comprehensive basis of accounting other than
accounting principles generally accepted in the United States of America. Under this
basis, revenues are recognized when collected rather than when earned and
expenses are recognized when paid rather than when incurred. The operating
expenses for the Town of Southold, Town Justice Court are accounted for in the
general fund of the Town of Southold.
3. Cash Balances
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The cash balances at December 31, 2006, represent fines and bail deposits collected
during December 2006 that have not yet been remitted to New York State and the
Town of Southold.
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4. Disbursements to Town of Southold
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Chapter 465, Laws of 1998 permits the Town of Southold, Town Justice Court to
transmit monthly receipts 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.
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