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Friendship Court Audit Finds Deficiencies


A state audit of the Town of Friendship court raised some issues. According to an audit summary…Although the justices properly collected, recorded and reported fines and fees, they did not deposit and disburse all fines and fees in a timely manner.

Auditors found 67 receipts totaling almost $11,000 were not deposited within 72 hours, as required. Monthly accountabilities were not performed. In addition, as of Dec. 1, 2020, the town board had not completed an audit of the 2018 and 2019 records, as required.

As a result, the board’s ability to effectively monitor financial operations of the court was diminished. Town Supervisor Russ Hall said he agreed with the report and said corrective actions have begun.

The full report can be found here:

The Town of Friendship responded to that audit finding:

To all whom it concerns:

This is to acknowledge receipt of Town of Friendship, Justice Court Operations – Report of Examination 2021 M•l 5. The report and related documentation has been received and reviewed by the Town of Friendship Supervisor, Russ Hall and board members. We do not dispute the findings nor recommendation outlined in the report. While we were caught unaware to some of the  issues we have already begun corrective actions. Training and formalized procedural systems will substantially remedy most problems found.


Russ Hall, Friendship Town Supervisor

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