HomeMy WebLinkAbout2012 Justice Court S TOL
SI
1 1 G STATE T OLECI S
ISBU S 3
Year Ended Deeember 31, 2412
TABLE.C}F,GQTEEVS
Image
Inde~rendent Auditars' Repart 1-2
Combining Statement of Callectians and [7isbursemants 3
Nates to ~inanaial Statemer7t 4
.1_
CF..RTIFIED PUBLIC AC:CUUNTANTS
INDEPENDENT AUDITURS' REPgRT
Ta the Honorable Supervisor and Towr1 Board
Town of Southall
Southold, New York
Re~art an the Financial Statement
We have audited the accompanying combining statement of oollections and disbursements of
the Town of Southall, Justioe Court, as of and for the year ended December 31, 2412 and
the related notes to the finanoial statements.
As described in Nate A.2, the finanoial statement of the Tawn of Southold, Justioe Court is
intended to present only the collections and disbursements of the Tawn of Sauthald Jusfiice
Court.
Maria ement's Res ansiblt .for the Financial Statements
Management is responsible for the preparation and fair presentation of this financial
statement in acoordance with aaoaunting principles generally accepted in the United States
of America; this includes the design, implementation, and maintenance of internal cantral
relevant to the preparation and fair presentatian of the financial statement that is free from
material misstatement, whether due to fraud or errar.
Auditors' Responsibility
C}ur responsibility is to express opinians on this finanoial statement based on our audit. We
conducted our audit in aocordance with auditing standards generally aocepted in the United
States of America. Thase standards require that we plan and perfarm the audit to obtain
reasonable assurance about whether the finanaial statement is free fram material
misstatement.
An audit involves performing pracedures to obtain audit evidence about the amaunts and
disclosures in the financial statement. The procedures seleoted depend on the auditars'
judgment, including the assessment of the risks of material misstatement of the finanoial
statement, whether due to fraud or errar. In making those risk assessments, the auditor
considers internal oontral relevant to the Town of Southold Justice Court°s preparation and
fair presentation of the financial statement in order to design audit pracedures that are
appropriate in the ciroumstances, but not for the purpose of expressing an opinion on the
effeotiveness of the Town of Sauthald Justice Court's internal oantrol. Aoaardingiy, we
eXpfess na sUCh apif1lan.
PERSaNAL SERVICE.TRUSTEaADV1CE.
ALERECNT, VIGGIANO, ZURECK. & C(:)P`9rANY, FC
245PARnAVENUE,:34THFLOOR 255UFFGLY.COIIR'1
NEW YCJRK, NY 1016'7 HAUI'F'AUC3E, NY 117f38 3715 _
T; '1..11.792.075 T: 631.<134.95U0 F: G31.A34.9518
WVJ5M1l8VL CO!"1
IN! ' PFNC)EPIT MEMBER OP BY.F.INTFJt01f,-IOM.L
-2-
Auditor's Fiesponsibi[ity {continuod)
An audit also includes evaluating the appropriateness of accounting policies used and the
reasonableness of significant accounting estimates made by management, as well as
evaluating the overall presentation of the financial statement.
We believe that the audit evidenoe we have obtained 'is sufficient and appropriate to provide
a basis for our audit opinions.
Ooinian
In our opinion, the financia[ statement referred to above presents fairly, in all material
respects, the collections and disbursements of the Justice Court of the Town of Southold,
New Yark for the year ended December 31, 2012, in accordance with accounting principles
generally accepted in the United States of America.
~ ~ ~ ~ C,
Hauppauge, New York
September 24, 20i 3
TOWN OF SOUTHOLD
JUSTICE COURT
COMBINING STATEMENT CAF CULLECTIdNS AND DISBURSEMENTS
Year Ended December 31, 2412
Town Justices
Rudolph H. William H. Louisa P. Bail
Bruer Price: Jr, Evans Account Combined
Opening Cash Balances $ 23,992 $ 21,315 $ -0- $ 176,870 $ 222,177
Add:
Receipts of fines and forfeitures 309,517 256,321 1,738 567,576
Bail 135,321 135,321
Return of bail and other 47 47
Less:
C}isl~ursements to Town of Southold (312,9697 {263,099} .........(1,738} ....(1.19,262} {697,068}
Ending Cash Balances $ 20,587. $..14,537.. $ -0- $..1.92,929. $ 228,053
TON OF SOUTHOLD
JUSTICE COURT
NOTES TO FINANCIAL STATEMENT
December 31, 2012
A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
1. Rsparting Entity
The Tawn of Sauthald, Town Justiae Court, is a special fund established by the Office
of the New York State Comptroller pursuant to ssctian 99-a of the State Finanas Law.
Its purpass is to pravide centralized accounting far the fines, penalties, forfeitures and
fees colleoted by the Town of Southold, Tawn Justice Caurt. The Fund is
administered by the Bureau afi Justiae Court Fund {Bureau) within the Office of the
State Camptraller. The Bureau receives and examines reports to determine the
distribution of funds callected and fees earned to New York State and the Tawn of
Sauthoid.
2. Basis of Presentatian
The financial statement was prepared to present the collsctians and disbursements of
the Justios Court. Under this prssentatian, fines, penalties, farfsiturss, fees and bail
collections are considered to bs increases to the related cash haleness and
disbursements to other gavsrnments and the return of bail are cansidersd decreases
to the rotated sash balances. Ths apsrating expenses far the Town of Southold,
Justice Caurt are accaunted far in the Gsnsral Fund of the Tawn of Southold.
3. Cash Balances.
The sash haleness at December 81, 2012, represent fines collected during Dsasmber~
2012 that have net yet been remitted to Nsw Yark Stales and ether jurisdictions
including the Town of Southaid. In additian, the remainder of the sash balances
represent bail dspasits collected thraugh December 31, 2012 that have not yet bean
returned.
4. Disbursements to Town of Sauthold
Chapter 465, Laws of 1998 permits the Town of Southold, Tnwn Justiae Court to
transmit monthly receipts directly to the Town of Sauthold withaut first sanding thews to
the Office of the New York State Camptraller far distribution. The Tawn of Southold
will then remit any amaunts owed to New York Stets.