HomeMy WebLinkAbout2011 Justice Court
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TOWN OF SOUTHOLD
JUSTICE COURT
• COMBINING STATEMENT OF RECEIPTS
AND DISBURSEMENTS
Year Ended December 31, 2011
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CERTIFIED PUBLIC ACCOUNTANTS
• INDEPENDENT AUDITORS' REPORT
To the Honorable Supervisor and Town Board
• Town of Southold
Southold, New York
We have audited the accompanying statement of cash receipts and cash disbursements of
the Justice Court of the Town of Southold, New York, for the year ended December 31, 2011.
• This financial statement is the responsibility of the Town of Southold, New York'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 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 the Town of Southold Justice Court, as well
as evaluating the overall financial statement presentation. We believe that our audit provides
• a reasonable basis for our opinion.
As described in Note A, the financial statement of the Town of Southold Justice Court is
intended to present only the cash receipts and cash disbursements of the Town of Southold
Justice Court.
In our opinion, the financial statement referred to above presents fairly, in all material
respects, the cash receipts and cash disbursements of the Justice Court of the Town of
Southold, New York for the year ended December 31, 2011, in conformity with accounting
principles generally accepted in the United States of America.
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• Hauppauge, New York
December 4, 2012 PERSONAL SERVICE. TRUSTED ADVICE. , -
ALBRECHT, VIGGIANO, ZURECK & COMPANY, P.C.
245 PARK AVENUE, 24TH FLOOR 25 SUFFOLK COURT _
NEW YORK, NY 10167 HAUPPAUGE, NY 11788-3715
• T. 212.792.4075 T. 631.434.9500 F: 631.434.9518
www.avz.com
INDEPENDENT MEMBER OF BKR INTERNATIONAL.
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TOWN OF SOUTHOLD
JUSTICE COURT
COMBINING STATEMENT OF CASH RECEIPTS AND CASH DISBURSEMENTS
Year Ended December 31, 2011
Town Justices
• Rudolph H. William H. Louisa P. Bail
Bruer Price, Jr. Evans Account Combined
Opening Cash Balances $ 30,835 $ 18,573 $ 170 $ 209,406 $ 258,984
Add:
Receipts of fines and forfeitures 291,156 270,116 1,245 562,517
Bail 109,459 109,459
Return of Bail and Other 52 52
Less:
Disbursements to Town of Southold (298,051) (267,374) (1,415) (141,995) (708,835)
Ending Cash Balances $ 23,992 $ 21,315 $ -0- $ 176,870 $ 222,177
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TOWN OF SOUTHOLD
JUSTICE COURT
• NOTES TO FINANCIAL STATEMENT
December 31, 2011
A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
1. Reporting 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 the Town of
Southold.
• 2. Basis of Presentation
The financial statement was prepared to present the cash receipts and cash
disbursements of the Justice Court. 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 at December 31, 2011, represent fines collected during December
• 2011 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, 2011 that have not yet been
returned.
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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