HomeMy WebLinkAbout1946
( "~4-'708 )
t STATE OF NEW TOHK
DEPAET
( DIVIS
[:~NT OF AUDIT AND CONTI%OL
iON OF MONICIPAL AFFAIES)
~POET OF EXAMINATION
OFTHE
ACCO F~TS AND FISCAL AFFAI~
OFTHE
TOWN OF SOU'~OLD
! (80'~OIZ COOX~I'Y)
Pursuant to Art~ole ~II, General ~unioipel Law
Period Examined: ~anu~ry 1, 1945 to December 31, 1946
A~e~o W. Aoeto
Examiner
Approve~:
of:
Town off Southold
P~[NOII~AL OFFIOE~
W~0 SEHVED DURIN~ TM~ PERIOD EXAMINED
OFFIC~
Supervisor
Town Clerk
· ustios of Pesos
Supt, Highways
Welfsre Officer
Reo, of Taxes
1945
S, Wentworth Horton
Ralph P, Booth
01iv®r N. Case
Harbe~ M, Hawkins
Hor~mn E. l[lipp
Radford C, Shanklin
Harry H. Terry
Hsrold D, Price
&robie W, Sy~onds
Albert W, Richmond
1946
So W~ntworth. Horton
Ralph P. Booth
0liver W, Case
(Deoeased Oct, 1946
Ra:iph W, Tuthlll
(Appointed 10/8/46)
Herbert M, Hawkins
Norman E, F~lipp
Radford C, Shsnklin
Ha~ry H, Terry
Harold D. Prioe
Al'ohie W, Symonds
Harry E, Mason
Town of Southold
Population
U. So Census 1940
Incorporated Villages
Wholly within town
Tow~
12,046
Greenport
Of Which
in Villages
3,259
Fire Districts
(With treasurers
other than supervisor)
Cutohogue
East Marion
Fishers Island
Mattituek
Orient
Southold
Other Special Districts
Southold Light
Orient
Paoonio
East Marion-
Cutchogue"
Mattituok
Mattituok #2"
Fishers Island
Mattituck Park
Southold
Orient Mosquito
E. - W. Oreenport Fire Protection
,Ooverning Laws
Town Law and other general laws of the
Special Acts
(Established 1945}
State of Raw York
Chapter 311,
Chapter 113,
Chapter 615,
Laws of 1920
Laws of 1860
Laws of 189~
(Suffolk County Tax Act
(Five .2ustteea).-
(Town Truateei}
Town of 8outhold
~ssessed Valuations
The valuations placed upon the taxable property of the town
as a basis for distributin~ the taxes for the period exaained and
the certificates attached to the rolls to legally establish such
valuations for taxable purposes and to collect the taxes ac
levied are as follows:
Xind of Property
Year Year
1945
Real Estate
$~1,899,010
$21,899,935
Special Franchises
5921685 . 57§~891
Total - taxable all purposes
$22,4910695
$22,476,826
Pension exempt
Total taxable property
Date verified by Assessors:
Sept. 11, 1944 ~ept, 14, 1946
Date of Warrant to Receiver
Nov, 29, 1944 Nov. 28, 1945
County Equalization ~ate
76.Bl115~
o
Town of Southold
Taxes Levied and ~ax Rates
·axea levied for the period by the Board of Supervisors for
state, county, town and district purposes, and the rates of
taxation established to produce such amounts are as follows:
Pll~oaa
Highway
Fire Districts
Light Districts
Park Districts
Mosquito District
School Districts
Total Town and District
Appropriations
Less: Estie~ted Raventms
Payable ~o Supervisor
Payable to County Treasurer
Total ~axes Levied
1945
$ 82,463.00
88,100.00
$?,511.82
11,254.56
5,959.15
$~39,590o94
4~,~0.00
$49~,240.g4
198t994.99
Amounts
1946
$ 97,8~8.00
96,000.00
4~,?10.55
1~,~10.2~
?,~4.59
~251426.B?
64f700.00
$~20,982.2~
3710o962.62
Tax Rates (Per $1000I
(Outside of Villages)
On Property entirely ~axable
On Veterans - partially exempt
$14.94
$14.89
~.12
Town of Southold
Tax Levies.
Taxes levied were verified to determine whether or not they
were in accordance with the sums authorized in the town budget
and other estimates presented to the Board of supervisors.
The distribution of such taxes upon the assessment roXis,
however, was verified only to the extent of sslectLng several
items at rando~and proving that the taxes charged thereon were
pruportionate with the total on the basis of assessed valuation.
Indebtedness
Special Dis-
trict Bonds
Special Dist.
Certs. & Notes
Outstanding
Of Period
Issued Paid dur-
Duri.n~ Period ing Period
$ e,ooo. $ .oo S4.ooo. $zs,o0o.
Outstanding
End
Of Period
600. 9,000.00 5,100. 4,500.
Oaths and Undertakings
Oaths of Office
Examination of the oaths of office on fils in the County
0lark's Office disclosed that all town officials filed oaths
of office in statutory forfend for the period exa~ined, except
as follows:
Welfare 0ffieer Archie W. Symonds
(Sec. 25, Town Law).
Undertakings
Ail of the required undertakings were found on file for the
period examined.
The highway bond of the Supervisor should be an annual one,
not for the term. (Sec. 285, ~ighway Law}.
6o
Town of Southold
Receipts and Disbursements
Except aa hereinafter stated, all moneys determined to have
been received were properly recorded and accounted for and all
disbursements were made in accordance with statutory requirements
The accounts of the Neoeiver of Taxes were not included in
this examination as such accounts are audited by the County
~reasurer after the return of unpaid taxes, and settlement
statements furnished by hi~ indicated proper accounting for ail
tax moneys collected and unpaid.
However, collections on account of the current tax roll
1946-47 were examined for the month of December 1946 by means
of a test check from duplicate receipts ~o the cash book.
Audit of Claims
Moat claims were not approved by the officer whose action
gave riss or origin thereto. (Sec. 103, Town Law).
Some claims for compensation for personal services were not
certified by the officer or employee having direct supervision
of the claimant. (Sec. 105 (a), Town Law).
Public advertisement claims should contain the rate per
line ohargsd as required by Section 70 (al of the Public 0ffioers
Law.
Lump aum payments were made to American Legion posts for
Memorial Day observances. Disbursements for such observances
should be made direct to the vendors or persong furnishing
materials or services. (Sec. 64 (121, Town Law).
Lump scm payments aggregating $?,500.00 were made each
year to the free association libraries in the town. Payments
should he made upon contract or authenticated vouchers. See
Opinion State Comptroller, File ~910, dated October 24, 1945.
Supervisor
Most of the checks drawn against the general fund do not
state the appropriate account chargeable therewith. (Sec. 119,
Town Law}.
Assessors
Some of the Assessors did not pay to the ~upervisor all o~
the fees received for dog damage cases from the County Treaaure~r
under the provisions of Section 123 of the Agriculture and
MarketsLaw. ~:~"'"'t'
Town of Southold
A schedule of amounts due from Assessors was submitted to
the Supervisor and it is expected that full collection will be
made.
Fees and mileage received by Aoaessors from the County
Treasurer should be paid to the Supervisor not later ~han the
fifteenth day of each month fo!lowin~ the reOeipt thereof, to-
gether with a verified statemgnt, as required by ~ootion ~-? (1)
of the Town Law. See Opinion State Comptroller, File
dated July 9, 1946.
Estimates
Estimates only of the Supervisor and: ~ghway ~uperintendent
were available and none were entered in the m~nutes. Section 11]
of tho ~own Law provides that ev~ry administrative officer and
department shall prepare and fi.lo wit2L the To~m Clerk detaile(
estimates. The same section also re. qUires that ail estimates,
including district estimates, shall, be set forth in the minutes
of the proceeding8 of the Board.
Prelim..i.. nar~. a~.d .Annual Budgets
Estimates of revenues and expenditures should ho separately
set forth for each fund. (Sections 112 and 113, Town Law).
~.nnual AC counti~
Annual finmncial reports wore not found on file for any of
the Assessors or ~ustices of the Peace. Section 105 of the Town
Law provides that all town officers and employees, who receive
or disburse any town moneys, shall submit detailed statements in
writin~ showin~ receipts and disbursement8 for the fiscal year.
See Opinion State Comptroller. File ~I047, dated December ~?,
1945.
Welfare Accounts
Examination of .the welfare accounts diaclo~ed that claims
for reimbursements submitted receiYe~ by the town from the state
during the period examined wore upon expenditures actually made
by the town.
Statement of Amount.. of Loc.al ..Assistance
Tax statements and receipts for Ioeal real estate ~axes
should contain a statement of the amount of local assistance to
be received from the state by each local tax,n5 unit. (Section
69 (c) of the Tax Law, as added by Chapter ~06 of the Laws of
1946).
Town of Southold
Highwa~ Aoc..ounts
Some highway claims were not verified by the claimant as
required by ~ections 284 and 285 of the Highway Law.
Co~aon throughout the pe~lod was the workin~ of highway
employees ~ore than eight hours\per day and/or five days per
week. (Sections 160 and 220, Labor Law). See Opinion State
Comptroller, File ~12~9, dated April 19, 1946.
In 1946 $5,000.00 was expended from the .~iaoell~aneous item
of the highway fund for the acqu~aition of real prol~rty for
storage of highway machinery and tools. Payment should have
been ~ade from the general fund. See Opinion State' Co~aptroller,
File ~60~, dated April $0, 1945.
Board of Trustees
Chapter 615 of the Laws of 189~ created the Board of
Trustees of the Town of Southold and e~powered such Board to
manage and dispose of the co~on lands and lands under water
beloagiag to said town.
The records do not indicate that there were any financial
transactions during the years 1945 and 1946. As of December 31,
1946 there was a balance of $1,5~1.26 to the credit of the Board
of Trustees in the Southold Savings Bank. Section ~ of the
above chapter provides that it shall be the duty of ~he Board to
pay to the Supervisor, at the first ~eeting in each year of
the Town Board: all moneys which shall have come to their hands
in the exercise of their trust. In view of this requirement of
law, such balance should be paid to the Supervisor.
Section 2 of this chapter requires that all conveyances,
leases, permits, agree-ants and other writings be in duplicate,
and that one of such dnp~ioates should be filed in the office
of the Town Clerk and recorded by the ~wn Clerk in a book
separate from all other records. No such records were available
in the Town Clerk's Office.
Whether or not there are any financial transactions during
a fiscal year, the Board should file an annual financial state-
ment in the Office of the Town Clerk, as provided by Section ~
of the above chapter.
Town of Southold
SCHEDULE 1
SUMMART OF BALANCES, RECEIPT~ AND PAYMENTS
FROM JANUARY 1, 1945 TO DECEMBER 31, 1945
Fund
General
Highway
Welfare
School
Balance
~an. 1,
1945
(ll $ 57,565.68
47,981.62
16,541o17
3,4?9,82
Special Districts 7,643.94
Tax Fund 60,767,6?
(For Distribution}
Totals $193~979,90
~ceipta
during
~ear
$ 85,886.7?
97510.P~,
11~710.57
61,~25°76
48,133.07
$584, ?68,71
Total
Balances Payments Balance
and during De~ 31
~ceipts ~ear 1945
$141,452.45 $ 74,588.86 $ 66,863,59
145,491.88 121,308o04 24,183.84
28,251o84 6,699.34 21,552.30
283,782.00 ~85,37~.90 408o10
108,900o74 60,767.67 48,133o07
$778~748o61
$616~813.26
$161,935.35
FROM ~ANUAEY 1; 1946 TO DECEM]~R 31f 1946
Fund
General (1)
Total
Balance ~eoeipts Balances Payments Balance
~an. 1, during and during Dee. 31
1946 ~ear ~oeipts ~ear 1946
66,863.59 $ 98,1P~.27 $164,991.86 $ 71,435.66 $ 93,5~6.20
Highway
24,183.84 105,120o59 127,304.43 116,812.11 10,492.52
Welfare
21,552.50 13,164.46 34,716.96
6,501,26 28,215.70
SChool
Special Districts
Tax Fund (For
Distribution)
Totals
408.10 B85,426.87 385,834.97 581~748o36
4,086.61
794.25 70,867°41 71,661.66 69,781.46 1,880,20
(1) Includes General Fund, Surplus and Withholding Tax Accounts.
10.
Town of Southold
SCHEDULE 2
RECONCILIATION OF CASH BALANOES
WITH
CASH IN~
AT CLOSE OF BUSINESS
DECEMBER ~1, 1946
Total Cash Balances to be Accounted for (Schedule 1)
Accounted for as follows:
Cash in Banks
Bank
First National Bank of Oreenport
Bank of Southold
Mattituok National Bank & Trust Co.
Peoples National Bank of ~reenport
First National Bank of ~reenport
First National Bank of ~reenport
First National Bank of ~reenport
First National Bank of (~reenport
Peoples National Bank of Oreenport
First National Bank of Outohogue
First National Bank of Greenport
Total Net Cash in Banks
Bank (a) Checks Net
Account Balance 0utstsndina ..Balance
~eneral $64,636.52 $90.17
~enaral 6,113.54 .00
0eneral 16,0~4o?1 1.25
Surplus 8,226.78 .00
Withholding 476.27 .00
Welfare ~8,500.06 84.$6
School 1~6,615.79 132,527.18
Highway ~,880.08 Sl3.11
Highway 6,080.74 14.85
Highway 1,656.60 297.14
Tax (For 8~,574.78 .00
Distribution)
64,546.~5
6,11~.54
16~055o46
8,226.78
476,27
28,215,70
4,086.61
6~065.89
1,~59°46
8S,SV4~78
(a) Verifie~ from Certificates of Depositaries.
ll.
Town of Southhold
The Supervisor should give an annual highway bond.
Claims should be approved by a town officer.
Public advertisement claims should show rats per line.
Claims for Memorial Day observances should be paid direct
to vendors.
Payments to libraries should bo made upon eontre~t or
approved vouchers.
The Saporvlsor should state in every cheek tho account
chargeable therewith.
The Assessors should pay to the Supervisor monthly all
fees rooeiv®d for inquiring into dog dmaasos.
Estimates should ho submitted by all administrative officers
and departments and entered in the minutes.
Est~uatss of revenues and expenditures should be separately
set forth for each fuml in the budgets.
Assessors and lustioes should file annual financial
statements.
?ax statements and receipts should show enount of local
assistance to be ~ooelYsd from the state.
All h~hway cla~as should be verified by oleimnte.
Highway employees nay not work in excess of eight hours
per day and/or forty hours per w~ek.
Boar~ of Trustees should file duplicates of all contracts
and other writings in Town Clerk's Office, file annual statement~
in anoh office, and pay to the SUl~rvisor balance in bank
acoonnt.
$?AT~ OF ~ I~O1K
)
)
A~O W. ACE?O, being duly sworn, deposes and
says that he is an Examiner in the Stat® Department of Audit
and Control; that he has ~ade an examination of the Acoounta
and Fiscal Affairs of TO~ OF SOUTHO~), COU~FY OF SUFFOLK; that
he has read the foregoing report of such oxa~ination and that
the same is true to the best of his knowledge, information
and belief.
Sworn to before ne
day of
1942
.DAVID RATNER
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