|| |!
.
Lori E. Doty, CertifiedPublicAccountant
.
Honorable Village Mayor and Board & Honorable Court Justices
Dear Village Mayor, Board and Court Justices:
In planning and performing my audit of the Justice Courts, of the Village of Red Hook for the year ended May 31, 2025, in accordance with auditing standards generally accepted in the United States of America, I considered their internal controls over financial reporting as a basis for designing my audit procedures, but not for the purpose of expressing an opinion on the effectiveness of internal controls over financial reporting. Accordingly, I express rio such opinion.
My consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be significant. .
A deficiency in internal controls exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions to prevent or detect and correct misstatements on a timely basis.
Justice Courts
! | i
In auditing the cash receipts for Justice Mansfield and Justice Triebwasser I selected several receipts per month for testing. |
-
¢ Traced the individual receipts to the deposit slip then traced the deposit to the bank and finally to the monthly form AC-1030 transmitted to the Office of State Comptroller.
-
¢ Reviewed all bank reconciliations along with the copies of the checks issued to the Village Fiscal Officer.
-
¢ Reviewed the twelve months of reports transmitted to the Office of State Comptroller for transmittal date, as well as documentation signed by the Court Justice stating that the report is a true and complete record of the court, and that a check had been given to the Chief Fiscal Officer.
-
e Inaddition, I selected six months for Justice Triebwasser, totaling all receipts for the month agreeing to the total amount remitted to the State Comptroller's Office.
1
|
-
e Reviewed statements certifying that the Justice reviewed the month’s bank statement and deposits. Only Justice Triebwasser is maintaining these statements.
-
¢ Observed monthly statements certifying the monthly transmission to the state is complete and the date is true, signed by the Court Justice.
Findings:
-
e Noted several instances for all deposits evaluated, that were not made timely within 72 hours of receipt. It is important that funds get deposited timely.
-
e All reports, except one for Justice Mansfield, were filed by the 10 of the following month as required in the Office of State Comptroller, Handbook for Town and Village Justices and Court Clerks.
-
e All checks were drawn on the individual Justices’ bank account and remitted to the Village Fiscal Officer the date the report was filed.
This report is intended solely for the information and use of the Village Mayor, Board and Justices, and is not intended to be and should not be used by anyone other than those specified parties.
Very sincerely yours,
Lori E. Doty, CPA December 24. 2025
2