TOWN OF WEBSTER MONROE COUNTY, NEW YORK Agreed Upon Procedures for The Justice Accounts For the Year Ended December 31, 2025
Independent Accountants’ Report On Applying Agreed-Upon Procedures To the Honorable Town Council Town of Webster Monroe County, New York We have performed the procedures enumerated below on the financial transactions of the Justice Accounts of the Town of Webster, Monroe County, New York (the Town) for the year ended December 31, 2025. The Town’s management is responsible for the financial transactions for the year ended December 31, 2025. The Town has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of assisting the Board with evaluating the financial transactions of the Justice Accounts for the year ended December 31, 2025. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes. Our procedures and findings are as follows: Procedure #1: We inspected and tested bank reconciliations for two random months, and at year end, for both judges’ bail and fine accounts. Findings No exceptions were found as a result of applying the procedure. Procedure #2: For the same two months, above, we reviewed the monthly reports submitted to the New York State Comptroller for the following: a) For the sample of fines, criminal and civil cases, and dismissed charges, we examined the supporting case file, supporting cash receipt and how it was reported. b) For the sample of bail activity, we examined the supporting case file and cash receipt, and disbursement documentation. Findings No exceptions were found as a result of applying the procedure.
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Procedure #3: We reviewed outstanding bail at year end against case files and accounting information and verified it was proper outstanding bail. Findings No exceptions were found as a result of applying the procedure. Procedure #4: We inspected a sample of accounts receivable to ensure reporting to DMV was made timely and unpaid/unanswered tickets had a civil judgment filed. Findings No exceptions were found as a result of applying the procedure. Procedure #5: We reviewed the internal accounting control procedures in place for the Justice Accounts. Findings No exceptions were found as a result of applying the procedure. We were engaged by the Town to perform the agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards, established by the AICPA. We were not engaged to and did not conduct an examination or review, the objective of which would be the expression of an opinion or conclusion on the financial transactions of the Justice Accounts for the year ended December 31, 2025. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. We are required to be independent of the Town and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement. This report is intended solely for the information and use of the Town and is not intended to be and should not be used by anyone other than those specified parties. *
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We would like to express our appreciation to Judge Seppeler and Judge DiSalvo as well as the court clerks for all the courtesies extended to us during the course of our engagement. If you have any questions regarding the above items, please do not hesitate to call.
Fairport, New York April 6, 2026
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