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# VILLAGE OF RED HOOK, NEW YORK JUSTICE COURTS FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR’S REPORT FOR YEAR ENDED MAY 31, 2024
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____}2025
Lori E. Doty, Certified Public Accountant
## VILLAGE OF RED HOOK, NEW YORK
## VILLAGE JUSTICE COURTS
## TableofTable of Contents
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## INDEPENDENT AUDITOR’'S REPORT
To The Honorable Village Mayor and Trustees & Honorable Court Justices Red Hook, New York
I have audited the accompanying statement of cash receipts and cash disbursements of the Justice Courts of the Village of Red Hook, New York, for the year ended May 31, 20242025. The financial statements are the responsibility of the Village of Red Hook, New York’s management. My responsibility is to express an opinion on this statement based on my audit.
I conducted the audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that I plan and perform the audit to obtain reasonable assurance about whether these financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosure in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by the Village of Red Hook Justice Courts, as well as evaluating the overall financial statements presentation. I believe that my audit provides a reasonable basis for my opinion.
As described in Note A, the financial statements of the Village of Red Hook Justice Courts are intended to present only the cash receipts and disbursements of the Village of Red Hook Justice Courts.
In my opinion, the financial statements referred to above presents fairly, in all material respects, the cash receipts and cash disbursements of the Justice Courts of the Village of Red Hook, New York for the year ended May 31, 20242025, in conformity with accounting principles generally accepted in the United States of America.
JuneDecember 2624, 20242025
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## VILLAGE OF RED HOOK, NEW YORK
## VILLAGE JUSTICE COURTS
Combined Balance Sheets May 31, 20242025
||JusticeJusticeTriebwasser|Triebwasser|Justice|Mansfield|
|---|---|---|---|---|
|ASSETS|||||
|Cash inBank|$|108,627173|$|100193|
|Less:|||||
|Outstanding checks||20025||-|
|Plus:|||||
|Duefrom Village||19||-|
|Total Assets|$|108,427167|$|100193|
|LIABILITIES|||||
|DuetoVillage|$|5,342|$|.|
|Due to Village|$|7,602Justice Triebwasser||100-||193|
|Bail Deposits||2,825||-|
|TotalLiabilities|$|108,427167|$|100193|
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## VILLAGE OF RED HOOK, NEW YORK
## VILLAGE JUSTICE COURTS
Combined Statement of Cash Receipts and Cash Disbursements For Year Ended May 31, 20242025
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|---|---|---|---|---|---|---|---|
|Justice Triebwasser|Justice|Mansfield|
|Cash|Balance|at|the|
|Beginning|of the |Year|$|710,388427|$|-100|
|Add| Cash|Receipts:|
|Fines| and|Forfeitures'|6173,377067|3,068|
|Overpayment|68|-930|
|Total Cash|Receipts|6173,445067|3,068930|
|Total Cash|Receipts| and|Beginning|Balance|6883,833494|34,068030|
|Less|Cash|Disbursements:|
|Payments|to Village|$|5875,338327|$|23,968|
|Overpayment|68|-837|
|Total| Cash|Disbursements|5875,406327|23,968837|
|Cash |Balance|at May |31, 20242025|$|108,427167|$|100193|
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## VILLAGE OF RED HOOK, NEW YORK
## VILLAGE JUSTICE COURTS NOTES TO FINANCIAL STATEMENTS MAY 31, 20242025
## A. Summary of Significant Accounting Polices
## 1. Reporting Entity
The Village of Red Hook, New York, Justice Courts are special funds 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 fines, penalties, fees, and forfeitures collected by the Village of Red Hook Justice Courts. 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 to New York State and the Village of Red Hook.
## 2. Financial Statement Presentation
The accompanying financial statements are prepared on the cash basis of accounting and were prepared to present the cash receipts and disbursements of the Justice Courts. The operating expenses of the Village of Red Hook Justice Courts are accounted for in the General Fund of the Village of Red Hook.
## 3. Cash Balances
The cash balances on May 31, 20242025, represent fines and forfeitures not yet remitted to the Village of Red Hook and bail deposits not yet refunded.
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