MASSENA - Village Treasurer Julie Sharlow recently reported to board members that Massena Village Court was found to be in good fiscal standing following an annual review of its books by Seyfarth & Seyfarth, a Malone accounting firm.
Theres a difference between a review and examination, and an audit, Ms. Sharlow said. In an audit they have to express an opinion on the courts accounting records. Here they were just saying everything was OK.
Ms. Sharlow said the courts cash reciepts, cash disbursement records, bank reconciliations, dockets and files, cash book reconciliations, and other mandated reports and filings were all examined.