HomeMy WebLinkAbout2009 Justice CourtTOWN OF SOUTHOLD
JUSTICE COURT
STATEMENT OF COLLECTIONS
AND DISBURSEMENTS
Year Ended December 31, 2009
CERTIFIED PUBLIC ACCOUNTANTS
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INDEPENDENT AUDITORS'REPORT
To the Honorable Supervisor and Town Board
Town of Southold
Southold, New York
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, 2009.
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.
We conducted our audit in accordance with auditing standards generally accepted in the
United States of Amedca. 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.
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.
In our opinion, the financial statement referred to above presents faidy, 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, 2009, in conformity with accounting principles
generally accepted in the United States of America.
Hauppauge, New York
September 28, 2010
PERSONAL SERVICE. TRUSTED ADVICE.
ALBRECHT, VIGGIANO, ZURECK & COMPANY, PC.
245 PARK AVENUE, 24TH FLOOR 25 SUFFOLK COURT
NEWYORK, NY 10167 HAUPPAUGE, NY11788 3715
T:2127924075 T:631.434.9500 F:631.4349518
www.avz.com
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TOWN OF SOUTHOLD
JUSTICE COURT
COMBINING STATEMENT OF COLLECTIONS AND DISBURSEMENTS
Year Ending December 31, 2009
Opening Cash Balances
Add:
Receipts of fines and forfeitures
Bail
Less:
Disbursements to Town of Southold
Return of Bail and Other
Ending Cash Balances
Town Justices
Rudolph H. William H. Louisa P. Bail
Bruer Pdce, Jr. Evans Account
Combined
$ 24,743 $ 27,911 $ 732
279,625 287,744 7,275
(277,731) (284,612) (6,887)
491 304
$ 281,538 $
108,137
(202,063)
334,924
574,644
108,137
(771,293)
795
$ 27,128 $ 31,347 $ 1,120 $ 187,612 $ 247,207
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TOWN OF SOUTHOLD
JUSTICE COURT
NOTES TO FINANCIAL STATEMENT
December 31,2009
A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
1. Reportin.q Entity
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.
2. Basis of Presentation
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
The cash balances at December 31,2009, represent fines collected during December
2009 that have not yet been remitted to New York State and other jurisdictions
including the Town of Southold. In addition, the remainder of the cash balances
represent bail deposits collected through December 31, 2009 that have not yet been
returned.
4. Disbursements to Town of Southold
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.