Mayor Carol Waller put village justice Enid Hinkes on the witness stand last Thursday night in an effort to learn what she has done to address the recommendations in a state comptroller's audit of the village court system.

The audit was part of a eview of 12 regional justice courts in Otsego and surrounding counties. The audit period was January 1, 1003 through December 6, 2004.

Waller continued to cross examine Hinkes for almost an hour in what, at times, became a heated exchange that ended when the judge stormed out of the meeting room.

"You're not interested in the court. You're interested in causing a scene," Hinkes told Waller. "I think you're just grandstanding for the press."

The mayor began by asking Hinkes if missing records had been located and was told the new court clerk had "straightened everything out."

"Most everything is on the computer," Hinkes said.

Waller said again that the auditor found records were missing and she wanted to know if they had been found.

Hinkes said they have not found everything. The only remaining missing items were the records of deposits, but that duplicates could be obtained from the bank.

"We have the bank statements, not individual deposit tickets," she said.

Hinkes said she was told the village was not going to spend the money to replicate the records.

Trustee Paul Kuhn commented that he believes Hinkes was told to get the approval before spending the money.

"The records were here when the auditor from the comptroller's office was here. I believe they were misplaced," she said

Waller asked if Hinkes thought the auditor took the records.

"I don't know what she did with them," she replied.

Hinkes again explained there were problems with previous clerks, but that the current one had straightened this all out.

When the auditor from the comptroller's office arrived it was the new clerk's first day on the job. "When it [the audit report] says clerk, it's not her," she said.

Waller continued to press Hinkes and asked about her initial agreement and later refusal to go along with cross-training so personnel in the treasurer's office could provide some of the checks and balances suggested in the comptroller's audit.

Hinkes said she changed her mind after attending a Cooperative Extension seminar about the operation of village courts.

"I was told nobody except the judge or court clerk should handle the money," Hinkes said, adding that the comptroller's office acknowledged the problem with small courts with only two people.

Trustee Jeff Katz attended the same seminar and said he remembered the recommendation that court personnel handle the money, but it didn't mean it could not be checked by someone else.

"Someone from the treasurer's office is not supposed to be on the court computer," the judge replied.

Waller told Hinkes the comptroller's office said the village should institute internal controls over the court finances and she was refusing to do it.

"I'm not going to sit her and argue," Hinkes said.

"I'm going to answer that you won't co-operate," Waller said.

"You're trying to rehash this in front of the press," Hinkes said.

"I'm trying to reply to the state," the mayor responded.

Finally, Hinkes told Waller that the court was going to continue to handle bank deposits the way they currently do.

"So our answer will be you refuse to allow the treasurer to check the deposit," the mayor said.

Trustee Paul Kuhn commented to the judge that the checks and balances the comptroller recommended were simply standard financial control.

"There have to be checks and balances," he said.

"Then hire someone else in my office," Hinkes said.

Waller went on to other points in the audit report including the need to issue receipts for all transactions.

The judge said it was now standard procedure to issue receipts for all transactions; restitution funds are now being handled by the Otsego County probation department and deposits are made in a timely manner.

Waller said the report indicated the court should institute control procedures and asked if she checked the clerk's work.

But Hinkes told the mayor "nothing is ever out of order."

"So you're not checking," Waller said.

"Maybe the question should be, what are the controls?" Katz said.

"There are none," Waller replied.

"I know what's going on in the court," Hinkes said.

"So you're internal control is by not checking," Waller said.

"You're not interested in the court, you're interested in causing a scene," Hinkes said as she left the meeting room.

Following Hinkes' departure, trustee Grace Kull described the situation as contentious. "I think you should just let her know what you expect of her. We're saying one thing and she's saying something else."

Late this week, an independent audit of the village court finances for the year 2005 begins.

Waller said the board had been told everything was there and there should be no problem.

The village has 90 days to respond the to comptroller's report. The deadline for response is August 16.