Loading...
HomeMy WebLinkAbout1942-1948 STATE Of NEW YORK DEPARTMENT OF AUDIT AND CONTROL BUREAU OF MUNICIPAL ACCOUNTS REPORT OF EXAMINATION Sta%e of New York .~nart~eot ~I Audit ~nd ~on~rol Division qf ~icip~l AffaiFs A~ba~2 Pursuant to Artiole 5 of the General ~unicipal Law. Jay. R. No~mann~ Williaa H. Steinman, Examiners. Period: January 1, 1942 to Deoember 31, 1942. TABLE OF ~ONTENTS General Comment Oaths and Undertl~kinge Assessed Valuation end Trax Rate Assessor8 For Inquiries al %o d~ases done by dogs L ~ntereat on ~xe~s Town Clerk's Office Justices of the peace Claims - Required' CoBBent Highway Accounts ~elf~e Aoooun ts Bank Balance Summ~y Statement of Receipts and Disbursements Ja~a. 1, 194G to Dec. ~1, Examiner's Afffidavit Pa~e 1 1 4 6 6 ? 9 10 The present examination and audit embraced, for the period under review, the. general town, highway and w®lfare accounts. Unless o%hsrwise e%atsd the records were well kept and the funds properly accoun%ed for and i~ balance. The acts of the officers and employees, as shown by the re- cords, unless otherwise stated, were deemed to be in accordance with statutes. Oaths and Undertakin~s The oonstlLtutional oath of office should be filed after each election or notice of appmintmsnt. (Section ~5, Town Law). Except for the Justice of the Peace the other oaths were not found on file at ~he office of the County Clerk. Continuit2 in office, except where the provisions of the civil service law have been applied, is no reason for such omission. No undertakings were found on file in the office of the County Clerk for the Justice of the Peace and the Constables as required by Section ~5 of the Town Law. The Town Clerk should forward all undertakings executed, to the Oounty Clerk. The b~nd cf the Heoeiver of Taxe~ should he approved by the Supervisor as required by Section 17 of the Suffolk County Tax Act. Effective April 23, the Highway Law permitted the Supervisor to execute amount not to exceed the state highway aid money to The balance of the highway budget may be covered by town bond properly adjusted to reflect 1943 an amendment to Section 283 of a bond in an be received. the general such increase of funds. Aesese~.Valuation and Tax Rate ~rate Village of Greenport Village of ~reenport Veterans Exemption Tax Ra~ee ~er hundred Assessed Valuations State, County and Town ~Outeide of Orient) " " ~ "in Orient ~osqui~o District For Highway Pur]~ses , County and Town Highway Purposes School Districts Special Districts Total ~arrant Effective ~areh 26, 1942 the appropriation for $ 19,1~1,595.00 $O,800.00 291,656.00 59,465.73 ~79,151.63 57~477.73 687,751.09 1942 by Chapter 187 of the Laws of constables and ~-'' ~' ~ .~F~iai policemen are assessable outside of an incorporated village where such village maintains a police force of two or more members on an annual salary. The 1942 budget covering the year ending December 31, included $16,925.O0 for such expenses. As the budget and levies became operative on January 1, 194~ there appeared to be no way to avoid the levy on the Village of Greenport for the entire year although, according to the above law, the expenses after March 26, 1942 were not assessable on property within the village. The following budget properly omitted the police charge from the taxes levied in the village. A~seeeors The assessors are ~ompensated on an annual basis, The following fees received during 194~ under the pro- visions of Section 125 of the Agriculture and Markets Law were not paid to the %own by the assoseor~ a~ they should h~ve been. The assessor~ were so ~tlfied. Fo~..~quiries as ~ damages done b~ dogs Fees to: The under this E. H. Morrell ~54.00 W. C. Grabie 50.00 D. H. Hortcn 18.00 fees do not include the mileage of 10~ a mile section. 12%erest on Taxes Many receipts bearing no penalties were stamped paid be- tween January 10th and January 31st. As receipts are numbered consecutively this would indicate omission of penalties on many tax ~tems. Where there is valid reason for omission of penalty it should be so noted on the receipt. The da~es indicated on the receipts probably reflect the idates of entry rather than the dates of the taxes. This latter date should show on the The separation between the last date :first date on and dietinct. actual receipt of receipt. of free tim~ ~md which penalties are payable should be definite allowed Town Clerk's Office The filin8, system should be reports and papers will be readily improved so that documents~ Salsa contracts should be filed apart from the chattel m~.r%Ca£es an~ the oaths of the fire and improvement district officers filed pr'~or to %be operation of the hound record should ~e separated from the other d~eume~ts. The conditional sales contracts should be indexed 'under the na~e of both the seller and buyer. (Section 70 Personal Property Law). The receipt of both ~.10 and $.50 am fees for filing of satisfactions were noted. Chapter 181, L 1942, amending section 7~ of the Persons~l Property Law omitted provisions relating to the fees. A citation under this section indicates the fifty (~.50) cent fee as prevailin~. There ar~, five Justices of the peace according to the provisions of Section 113, Laws of 1860. The precipice of placing the papers in criminal and civil actions between the leaves of the docket makes a cumbersome and unwieldy record and the Justices so doing should place the papers in suitable envelopes. (Justices Hawkens and Kllpp). According to the provision of Section 27, Subdivision 1 of the Town Law, the ~onthly reports to the Supervisor should be verified. ~. monthly report should be filed whether o~' act there were any actions. Uniform reports such as are now submitted by the Town Clerk can probably he obtained for this purpose. Costs in civil actions, wherever possible, should be collected in advance as it is incumbent upon the Justice to collect such charges andl pay same over to the Supervisor. (Justice ~awkins) In one J~etice's dockets were note instances of omissions of cases and, in s~veral actions for which costa were reported, the processes were n~t found recorded. (Justice N. E. Klipp). (Section 220, Cede of Criminal Procedure). The Justices should bill the county for costs in indictible cases and the village when acting on its behalf. (Sections 10S-9 Town Law and 240 County Law). CLAI,~S - REQUIRED CO~ENT Bills for labor no% regularly engaged should show the · place worked and nature of services. Advertising claims should show both the number of lines and rates. The bill filed by tbs registrar should he supported by the certificate from the State Department of Health. Mileage paid to one Justice while traveling from his home to attend town b~ard meetings is not allowed (19~9 opp. A%ty Gen. 171). Highway A~acounts balances should be estimated and meed for budget purposes. At least one thid cf the claims were not verified as re- quired by statute. (Section Z84 and 28§ Highway Law). Exception is ~aken %o the purchase of horses for which we can find no authori~y in law. The reason for this was tc con- serve rubber and gasoline could perhaps enlarge the cf the war effort. during the emergency. The legislature authority in this respect in the interest Many small items of the prior year appeared among the claims of the subsequent period. To obviate such lapse, ~11 Sfforts should be made to pay claims within the year or ~ re- serve set aside to meet prior claims. Flat sum expenditures for expenses incurred ia attendance at conventions should be substituted by itemized claims and supported by proper resolution in the proceedings. (Section 77B G~neral Municipal Law.) Emergency l~rchasee of ga~:!ine and oil are for a public p~rpo~¢ and should not include federal or state taxes. I~ two instances minor purchase~ were made from town board memb~r'~ coatrary tc the provisions of Section 104 of the Town ACCOST3 Exception is taken to the payment under the classification of non-reimhurelbls items of a flat sum of .~§ monthly bo a social ~nvestl~ator. Seetion 102 of the To~ Law permits no more than ~.06 per mile for uae of personal automobiles. The extent of the audit of the Food Stamp Plan =ccount was co,fined to the reconciliation of the amounts paid to the ~unty Treasurer for stamps and receipts coming from the Food Stamp Plan Ieauin~ officer. This account was discontinued lc ~ch 194~ and the ba- lance transferred to the General ~elfare Aceount. BANK BALANCE In the name of the former supervisors there are two deposits not recorded in the town books. The supervisor should take steps for the accounts %o the ~eneral town funds. It is al~o suggested that very old outstanding checks cancelled and r~,turned to the town funds. transfer of such R$~$I.P~$ AND DISBURSEMENTS JANUAR1~ 1. 194~- to DE~EMB.E~ .3L. 194Z Balances - January 1, Ge,]eral ~and Highway Fu~d Receipts: January I, 194Z to December 31, 1942. General Fund School Fund Richway Fund Balance Plum Receipts S 1,138,450.74 9, lZ?. 69 Payments - January i, 1942 to . December 31, 194~ General Fund School Fund Highway Fund 1,O8§,416.5Z 9,127.69 66.375.35 1,160,919.34 Balances - December 31, General Fund Highway Fund 194Z 1E~,582.44 Balances of December 31, 194Z were reconciled with bank balances. STAT~ ~F N~¥ YORK that h$ Control NARRY B. SOLO, being duly sworn, deposes and says is an Examiner in the State Departnsnt of Audit and that he has made an examination of the accounts and fiscal affairs ,~f the Cutoho~ue Fire District, East Marion Fire District, Mattituck Fire District, Orient Fire District, Southold Fire District, $outhold Park District, ~own of $outhold, Suffolk 0ounty; that he has read the foregoing report of such examination and that same information and belief. true to the best of his knowledge, Sworn to before me this ~Aday of ~-~'~."..~.'~ 1944. T~BL~ OF ~NT~NTS Cutehogue Fire Distriot Fishers I.land Fire East ~rlon ~ir,~ Dis~rte~ Mattituok Fire District Orient Fire ~a'trlct Southold ~lre Dlatriet Mattltuek P~k Dtm~ot Southold Park D',tm~iot Orient Moaquit~ Dimtrict A B ¢ F l St&ts of New Dauartment of AUdit and Control DiviSion of MuniciUal Affairs Albany REPORT CUTCHOOUE FIRE DIST~I~ ~m~ OF Pursuant to Artl~le 3 of the General Uumieipal Law. Period: January 1, 19~ t~ December ~1, 194~. Harry S. Solo, Exa~lnero All moneys determined to have been received ~ere properly acoounted for and reoorded and disbursed statutory requirements exoept as k~,re~n;~fter The examiners ha~e recommended chan~ee in the acoounting budgetary officers Chairman of Board Treasurer Sherwood ~. Beebo filed undsrtakin~ of eufficieney by Town Law). OA?~$ AND UNDER?AKING~. The oaths of off~ee of the Fire Co~tm~ssionere were not with the T,gwn ~lerk as required uader Seet~on 174-5. the ~easurer must be approwed as to form t:~e Board of Commissioners, (Sea. 176-4 of Assessed Valuati~)n8 - 1942 Note per ~I00 Tax Levy ~atd to Dtstrlo% i'reasu~er 8,~g9.53 B~510.O0 Original Issue (Serial Bonds) Paid Bonds OutstandXn~ 1Z/$1/4~ Rate $17,000 15,000 ~,OOO It is ~es~ed ~ha~ a columnar ~ash book be installed so that the headings of the receipts and die~rse~enta will eorrea- ~nd with the ela~slffieation off accounts aa outlined in the an~al report to the State Co~pt~oller. ~i~ procedure ~uld serve a three-fold ~rpoae; ~1) To faeil~ate the preparation of the annual re~rt ~) The budg~ ~ld be se~ up in aoco~"danoe with the s~andard classification of accounts (~) A season te~inolo~ would tend to bring a~ut a better understanding of the financial records ~d be useful for coapar~tive analysis. All elaine must be audited and approved for the Bo~rd of Fire ~ommissioners as required under of the Town Law and should be listed Of tees rd. Section 177 alee requires that "The board shall desi~l~ate by resolution the banks or trust companies of this state in which the fire district treasurer shall deposit all moneys coming into his hands by virtue of hie off lee." payment by Seoti{3n 177 in the minutes as & matter There were nc bills or claims available for audit except that the Treasurer did maintain an order book showing the name of v~ndor and the amount. The examiner informed the Treasurer the necessity of retaining all claims and that they should be arranged numerl,:ally in order to facilitate the audit thereof. Federal and state taxes should be deducted from purdhasss of gasoline and oil as the fire district is a municipal corp- oration and as such is exempt from mush taxes. 3A The ~alance of oaeh at Deoember 31, lgAY, was Section 1~1 of ~e Town Law impl~ea ~a~ ~he =mexpemded or ~rplua ~one~, l~=ld be imel~e~ aa d~s~rl=~ revenuea for budgetary ~rpoaes. ~h available ~aah ahould be exolustve of ~y oaah needed for Payment of elaine and for fim~eing current operations. 4A S, ,U~AIIY 5TATk~ENT JANUARY 1. 194Z ~ 0f:fl.E,~g~, 5!. 194~ Cacti uai~uoe a~ Reaeipts To Disbur eemente 0aah Balanoe a% 1~/~1/4~ 8.5~0.00 (a) Caah balanQe aa per reeordm waa verified with the bank. .Skate of New York Devartment of Audit aad D~Vl~,~O 9f Muniol~al Affaire Albany P~reuant to Article 5 of the (~eneral Muniolpal Law. Period: January 1, 1942 to Deoember 31, 1942. FISHERS I~LAND FIRE .,D,,ISTRICT Dens, B1 Cg~en% Unless otherwise stated, atl3n an~ ~.ud!t for a~in ~e ao%s of the records were the records submitted for examin- well kept and the funds properly accounted Commissioners and employees as shown by the deomed to be in accordance with statutes unless hereinafter su'bjec% to comment. Officers Chairman Polly Edmonds Serge J. Doyen The oaths of the Commissioners were (Section 174, Town Law.) The undertaking of the Treasurer was executed. Town Law.) properly filed. (Section 177, Assessed Valuation~ 1942 Tax Rate per hundred assessed valuations Taxes .17~ $ 5,544.91 '9 Indebted~e~ In 1942 the district issued bonds in the a~ount of ~1~.000 for the purpose of purchasing fire equipment and apparatus. The first ~onds are payable April 1, 1945. 2A rite T~e board should designate the bank in which the Treasurer shall deposit l~is moneys. (Section 177, ~wn Law.) The procedure followed In budgeting should be in accord- ante with municipal practice a~d the provisions of Section 111 of the Town Law. In lieu of continuing balances, ~1 funds estimated to be on hand at the co~encemen% of the next fiscal year shomld be used to reduce the budget. The needs of the district ~hould be voted on tn full. In 194Z the situation appeared as follows; 1941 Balances ~5,551.95 Budget Voted 5,545.00 ~aymsnts 9,555.11 Secretary The proceedings of the board should reflect the claims audited. These acts of the board constitute part of the records of the proceedings although not specifically so recited in Section 178 of the Town Law. Treasurer The accounting of to indicate the use of revision could probably be sade to for each item. the Treasurer needs little, if any change, the balances for budget purposes. A show the gross appropriation 3B Balance January 1, 194E Receipts - Jan. 1, 194Z Balances Plus Reeeip%e Payments - Jan. l, 194Z Balance Decembs]- 31, Balance Dec. 31, 194B %o Dec. 31, 1942 1942 $5,551.98 17.647.83 $B3,199o81 Zl.347.94 $ 1,851.87 1943 cas reconciled eith bank balance. State of NeW York ~e~arSment of Audit and EXAMINATION_OF THE. A¢COUN,TS ~D FISCAL AFFA;BM l~mrsuant to Article 3 of the General Municipal L~w. Period: January 1, 194Z to December 31, 194Z ~arry B. Solo, · llliam Steinmam, EXaminers. DISTRICT lC General Coment~ All moneys determined to have been received were properly accounted for and recorded and disbursed in accordance with statutory requirements except as hereinafter stated. The minute, s of the board were not complete. Further comment regardin& this subject will be found under "Board of Fire Commissioners. · Officers Chairman of Board - G.S. Nowsll Treasurer - ~. S. Oaths and Uadcrtakia~s The oaths of office of the Fire Sommiseioners and the under- taking of the Treasurer were not filed with the Town Slerk as required under Section 174-5 and S~otion 176-A of the Town Law. Assessed Valuation. Ta~ Rat9 a[~d LeFy -'~ssesaed Valuations 1~4~ Tax Hate per ~100 Tax Levy .118 $1,001.05 Indebtedness The,'e ia no bonded indebtedness. Ac~ountin~ Records It is suggested that a columnar cash book be installed ac that the headings of the receipts and dimbureements will sorre- spond with the classification of accounts as outlined in the annual report to the State Comptroller. This procedure ~ould metre a three-fold pur]~se: 1 - to facilitate the preparation of the annual repot% 2 3- the budget would be set up in asoordance with ~he standard classification of accouters a common terminology would tend to bring about a better understanding of the financial records and be useful for comparative analysis. BoaF~ g~ Fire Goamissione~s The minute book c~ntained only the record of the annual ~eeting held on December 1, 194~o It is important to point out that under Article 11 of the Town Law, meetings of the ~mard are required ac that proper administrative ~d financial, duties incumbent u~n ~he Commissi,~ners be properly recorded. All claims fox' payment must be audited and approved by the Board of Fire Com~issioners as required under Section 177 of the Town Law. There were many claims missing and it ia suggestmd the ~tlls b~ arranged numerically in crder to facil- itate the audit thereof. It was acted that federal and state taxe~ im the purchase of gasoline and oil were not municipal corporation and is, The audit disclosed the deducted. A fire district is a theFefore, exempt from such taxes. fact that certaim officers were vendors to the district. Section 1888 of th~ penal law :~tates that 'No p~blic officer shall be entrusted directly ~r indirect- ly in sales, leases or contracts.~ SUMMARY STATEMENT RECEIPTS ~D DISBURS~;~EI~TS Cash Balance 1/1/42 H eceipts - Tax Levy Total Disbursements Cash Balance 1,2/31/4Z $ 586,~ 1.000.00 1,586,9~ ~ 8~.61 (a) Cash balance as per yecords was ?erifl~d with the bank. n ~t~t~ 9f N~W yg~k .~artment of Audit and DXVI~I~ 2, f ~u~cl~al MATTI TUgK FXRE Pur~uan% to Article 5 of the General Municipal Law. Period: January 194Z to Decem~$r 31, 1942 Harry B. Solo. ~aminer. iD .~ATTXTU~K FIRE DISTHICT The reeorg~e and documents relating to the receipts and d~.~ements cf the district were examined and audited and all mon,y~ w~re found to be properly accounted for. The acts of the officers ,~n,~ board as reflected in the records were reviewed and were deemed to be in accordance with statutory provisions except as otherwise noted herein. ~fficere ~hairman of Board ~'re~$~rer - otto Anrig - Donald R. Gilders]Leers Oaths and Undertakin~s The oaths of office of the Fire Co~miesioners were found ~o be properly filed wi~h the Town Clerk. A ¢ontinua~o~ oertifi- cate of ~he undertaking of the Treasurer~ originally issued on Januar~ 1, 1934 was also filed. A new ~ond should be filed for each new term o:~ office. Assessed Yaluatip~, ~'ax Rate amd Lev.V Assessed Valuation - 1942 Tea Rate per $100 Tax Levy A~ount Paid to District $3,83~,875 .157 6,017.61 6,000.00 Indebtedness Original Issue (Serial Bonds) 8/1/31 Paid to Outstandin~i at Dee. 31, 1942 Rate ~0,000 It is suggested that a columnar cash b:ok be tn~t~tlled so %hat the headtnEs of the receipts and disbursements will correspond with the classificatioa of accounts as outlined in the aonual re~ *~ the State Comptroller. This procedure would pre~a~a~ion of the annual re~rt; (t~) %he bud~ ~uld bo set up In accordanc,~ with the standard ClaSsification of accounts; (three) a coomon termtnoloS~ would tend ~ brinA about · batter understandin~ of the flnaoci~l r~cords and ~ useful for comparative ana!y~es. B~rd of Fire Commissioners The verification of claim~ i~ delegated to an auditing com- mittee consisting of two Commissioners. There is no provisiou in the law for such delegation of duties :nd Sectio~ ]77 of ~he Town Law provides "tha~ the treasurer ~ba!l disburse such funds for purposes herein aut~riged on the order of the board of fire- The examiner wishe~ to ~int out that the leElslat~re lfl 1942~ amef~d~d section 177 of %kc ~wn Law req~iring tha~ the this state In which the fire dis'~rio~ ~'~surer zb~l] de.sit all 'moneys coming into his hands b~ vii'ins ,~f his offic~." Treasurer In the noted that ~xamination of the -:.-~ - ..... ~ paid during the year, it was federal and s~at¢ taxes were not deducted from the bills for the purchase of gasoline and oil. A fire district is a municipal eorporation and is, therefore, exempt frnm such taxes. ~D Thc audit disclosed the Zact that certain offioers were vendors to the dietrlct. Section 1868 of the Penal Law statee that "no public officer shall be interested directly or indirect- ly in sales, leases or contracts." ~UMMARY STATEMEI~T FROM JAI~. 1. 19AZ ,,t~,,D~,,,51. 1942 Receipts 1/1/42 - 12/31/42 Total ~aah Balance and Recetots Disbursements 1/1/42 - 12/51/42 Cash Balance at Dec. ~1. 1942 559.85 6,154,~8 6,713.51 5,118,gl $ 1.~9~.~0 (a) Cash balance aa per records was reconciled with bank balance. ~t,ute 9~' ~ew York ,~eo&rtmeflt of' ~Audtt and Division of ~niolual Affairs Alban~ ~/~IN~TION OF THE ACC(.UNT$ AND FISOAL AFFAIRS C:RIg~T FIRE DISTRICT SUFFOLK COUNTY Pursuant to Artiels $ of the General Period ~ danusry 1, 1942 to Deoombor ~l, 1942. ~unio ~.p~l ~x~ainer. O~era! ~ommen~ aooounted for and reoorded and disbursed in aocordanee with e~etul;~ry requirements except aa hereinafter etated, ~he minutes of th~ Board were not available at ex,tmination due to :h~ eeoretar¥~s absence from the the time of Chairman of B~ard - H. :~. ~uwsll Treasvr~r - E. '-Y. oaths and IJnde~takin~a The oRth~ of offloe of th,~ :f*ire Com~le~lonere and the under~ taking ~f ~he 'l~eaeurer were not filed with the ~own Clerk aa required under .section 174-5 and 5eetion 176-4 of the Town Law. .-:seeeaed 7alua'L~on, Tax ,~te a~d Law :..sae:~aed ftate per Tax Levy - ~1,521,600 - .227 - ~,000.0~ It is eu~eeted that a columnar sash book be installed as that headings of the receipts a~-' ~i~r~nt~ will corrected with the elass~fieation of ~ccount~ ae outlined ~n the ~m~ (1) te f.c~]~t~te tho prep~ratio~ off the s~lual re~rt (~) the ~d~et ~uld be set up In ~aordance with the st~dard olass~fio~tien of aeeount~ (3) a eo~on terminology vould tend to brin,K about better underbtanding o~ ~he financial l~c~rde and be useful for comparative analysis. Th~ minutes ~f ~h~ ~ard ~r~ no~ ~vailabl~ ~or r~vle~ heretoffore stated and therefore oo~ents re~ardins the ~e Examiner wtmhem t~ ~Xnt out t~t the legislature 194~ ~mended 5ec~lor~ 177 of th~ Town Law requirin~ t~t board shall deslSnate by resolution the b~ks or trust of this state In which the fire distriut Treasurer a~ll de.sit all ~oneys oomin6 in~ his ~nds by virtue of his In the e~:amination of the olatms~ it was noted that federal and state taxes~ were not deducted fo~ the ~urchaee of and oil. A firs d~strlot Is ~ ~nicipal cor~r~tion thereffo~e~ exempt fro~ such ~e audit, dXsoloeed the fact that an officer was a vendor to the district,. ~eo~lon 16~ of the Penal Law states "No public offi~er shall be interested directly or ~ndl~eetly 3E ~81 ~ ~he ~wn Lau a~es ~}',~ ~he Flm~ ~ear o~ esoh f~re disLri~ 8h~ be~n ~n ~he 1~ da~ el J~u~r~ ~d end on ~ho 3~s~ ~y ~l ~eo,~b.~'. ~he rF*As~eF w&8 ~flformed ~o ~o~re~L his ree~d8 ao~ordin~. Cash Salanoe aa of 1/1/42 Heoeip%8 ?eta1 Cush Balance as of 12/51/48 (a ,) ~41~,95 ~. 150. O0 Cash bal~,n(~e as per records .aa verified wish the bamk. AUdit TO,lq OF $OUTHOLD SUFFOLK ~9UNTY Pursuant to ArtJ. ole 3 of the ~eneral ~unioip~l Ltv. Period: January 1, 194P- to Deeember 1942. iF The reoord8 ,.nd doouments r¢lGt, in~ ~o the reoeipt# disbursements of ~he dis~rio~ web's examined and a~dl~ed ~nd all .~oney~ we]'~ found ~o be properl2 a~eo~n~ed for. Th~ ~ln~;t,ea of ~ b:ard ~,re not available. Further Tbs ex~l,nera h~ve reoommended o~ngea ~n and budgetary praetioes. /,ny omens%on or departure froe~ the legal requireaents has ~en ~n%ed out ~ the ~eeretary-TreamureP for his mhd the Beard of Fire Coa~issioaers ~ld~ee, ~ffieera ~hairman of Board Treaeursr Henry F. Van '~yok W. ~. Albertson Oaths and Undertal~ne The oaths of offiee of the Fire Commissioners and the undertaking of the Treasurer were not filed with the Town Ol~rk as required under Seotion 174-5 ~nd Seetion 175-4 of the Town Law. The undertaking of the Tree, surer was examined a~d it was found ~hat the si~J~aturee of the board were laoking as to ap- proval of f~rl and suffieleney (~eet~on 176-4 To~ Aaaea~ed Yaluation. Tax Rate and LI~y Assessed Valuat~n 1948 - Tax i~te per $1oO - Tax Levy - Paid to Dtstrie% Treasurer - .888 13,87g.86 Original Issue (Serial Bends Paid to ::utetanding at Dee. Z1, ~43,000.00 2F ~;,~.~c ~un t in~ Remo It is suggested that ~ columnar each b~ok be installed so that headin~ o,f the reeelpt~ ~d dl~bur.eee~t~ sill eorres~nd re.ri ~ the State Comptroller. Thi. procedure ~uld serve three-fold p~p~mee (1) to facilitate the preparation of the annual report (B) ~e budget ~uld be set up la accordance with the standard classification of accounts (~) a eommon terminology ~uld tend ~ brim{ a~ut a better und~rstanding of the financial records ~nd ~ useful for comparative Board of Firm Oommiasionera 2~ere were no minutes of the board reworded during tho year under review, Tho examiners wish to point out that under Article 11 of the Teen Law~ meetings of tho board are t'®qtl~rcd eo that the proper administrative and financial duties ineueb~nt up~.~ the commissioners be adopted and reoordedo It was suggested that the claims, hereafter, be filed numerieally or alphabetically in order to facilitate the audit thereof. Seettnn 177 states that the Fire District Treasurer shall m,~ke dis~,urse~ente for purposes her~ln auth~rim'ed on the or trust co~nies off this state In which th~ fire district virtue of him offiee. In the exawination of t~e ol~iws it was noted thai; certain offleers were vendors to the ~istriet. ~eotion 1868 of the Psn~l L~w states that "No pub+lc officer shall be inter,mated directly or indirectlya in sz~ssD leases or oontrnets." bond~ were retired in 1942 tokether wibh $4000 approprl~ated in the budget. This mas made pomaible }y a yearly aecumulmtion of ]500 to a "sinking frond" frow. un,axpended appropriations. It sas pointed out to the ~reas'a}'er %hat t[er~ was no provision in the law for much einkin8 fund ein~ ,adequate appropriatione were wade in the annual budget to refit? th~ s~riel bond~ due. The b~lanoe in this account should b~ tra~ferredt~the {~nmral f~d. It was al,~o noted tht in the preparation of the th~ ~vaila~l~ {,ash on hand w~ not applied ~ reduce the t~ ~eetion lB1 implies that une~pended halloos or surplus moneys be included as district reveres for bud6etary ~rpoeeo. Such ~vailflbl~ ~a8h 8hould be exclusive o~ any oumh needed for p~yment~ of =lulls ~d for ftnunotn~ ~rreflt operations. There was a balboa of cash on hand as cE ~o~=ber 31, 194~ of 4F ~;a~h Balane® aa of Jan. 1, 19,,2 Disbur~ementm f:rom 1/1/4~ to ~/~;1/4~ ~ueh Bala~oe as of Dee. ~lm 1~42 (a) { the Baak. De~ar+-meBt, of Audit. and ¢ontrg~ Perl~d January j,, £94£ to O~o~ab®r al, lg4a Mattltuck Fark District General Comment Chapter 924, Laws of 1941, lelalized the acts and proceed- tn~$ of the Town Board of the Town of Southcld in relation to the e~tabli~hment of the district ~nd, unless stated herein~fter to the contrary, the acts of the Commissioners aa shown by the re- cords ~re deem,~d ~ be in accordance ~lth the provisions cf this law end the ~n~ral to~n la~ affectin~ impro~e~nt districts. (Sub. 6, Chapter 9~4, L 1941~. The records of the district, few in number, but ~equate fo~ its requirement,e, were found accurate and the funds received were properly de.sited ~ the credit oi' the district. The Chairman of the Board of Com~isaloners and thc ~reaaurer thereof are re~pectivel, y ~[arold R. Reeve and Howard ~. Berry. Oathm and Undertaking$ The oaths of the Commissioners and the Treasurer ~mre on file in the ~o~ Clcrk'~ Office. The ~rsaeurcr's undertaking in the amount of ~1,000 was, for the period ~nder rewiew, i~ the form of a continuation certificate. Aa origi~ai ~ond ~t~uld be obtained In ll~m of certiflCatea aS the latter a~'~ n~,,a-cmn~l,~i~o ~:i d~ ,~, afford adequate coverage. Such undert~n~ a~u~ ~ fo~ ta~ ,;~rm of off,ce of the p,rino~p~. 'Phc O~.ami~sioac~'~ did not execute ~fldert~lu~ as required by Section 25 of ~h~ Town Lmw which becomes operative In the absence of such provision in the special act. ~istrlct Deb~ The sum of $~0,000 In bonds issued for the eetabl~shment 2O · '-',~e~ Valuation and Tax Rate ~ssessed Valuations 1941-42 1942-45 Tax l~ate per hundred -~aeeesed valuations :~,875,825 1942-45 .078 i~rsumnt to Subdivision 9 of Section 215 of the Town Law the Coanisston¢ce should file ~ith the Town Clerk a financial report for ~he ~lseal year aa prescribed ~heroin. ~ia provision ts a~h~r requirement ~ imoonoi~ten~ with the s~e~ia:l ac~ which improvement dia~ric~ $o~iasioners s~uld observe. '~reasBrer ,% oolumna;c hash book with sufficient number of co].umna to develop progr~s~iv~l~ th~. to%als of the several classes of disbursements ~uld be an appropriate cash record. Ail disbursements should have cheek a~4 ht.'.l o? tnv,;ioe. A co,bineS;ion claim for this ~oeption la ~aken to the clat~ June 16, 1942 f~,~ the ~ea~on that aa aceountina mupport, a of H.R.Reeve and Son of Reeve is o,{e of the Comm. isalonera. (Section 1868, Penill Law) Advertiatn{i bills should show both lines and rates. of H~C, EIPTS AND DIS~.UI~$£~ENT5 ~alance January 1, 1948 Balanee Demember ~1, 194~ 60.55 ~0.200.00 $2,~60.55 ~7.717.54 2,542o99 ~alance of December ~l, 1942 was reeonclled with the bank balance of like ~ate. State of New Yore ~,epartment of AUdit and Control Division of Municipal ~ffaire Albany Pursuant to Article Period: January 1, 194Z to 3 of the General Munioipsl Law. Harry B. Solo, Examiner. December 31, 1942 SOUTHCLD PARK DISTRICT IH .~neral ~o resent The Southold Park District was created by act of the legislature in 1907-Laws of New York, Chapter ~$4. All ~oneys determined to have been received were accounted for and recorded and disbursed in accordance statutory requirements except as hereinafter stated. The ainut.es of the Board are not kept and will be commented on under "Board of Commissioners." pro per 1 y wi th further Chairman of Board Treasursr - Dr. John W. Stokes - Dr. Paul L. Diefenbacher Oaths snd Undsrtakinas The oaths of office of the Coaissioners and' the under- takings with th.e exception of the Treasurer were not filed with the Town Clerk aa required under Section 214 of the Town Law. Assessed Valuation. Tax Rate and Levv Assessed Valuations 1942 Rate per tI100 Tax Levy Paid to District Treasurer Indebtedness None ~5,076,~50 .114 ~$,507.O4 $5,500.O0 Aceountin£ Records It la suggested that a columnar cash book be maintained showing receipts and disbursements with the proper headinge set up for elass~ification purposes. 2~ Bg~'d of Commissioners section 215-1 of the Town Law provides that the Board of Commissioners shall file and maintain in the office of the ~wn Clark a eomplet~ and accurate record of all proceedinSs of such board ~acluding certified copies of the ~inutee of each ~eetXng. There are ~any ft~anolat and administrative duties en- umerated under S, ee~lon 215 and the ~aminer recommends that the Commtmmioners ~ro~ae a copy of the Tow~ Law and famtliari~e themselves with Article 13 ~ th~% the ~ote of the offf~cers be properly recorded and subject for review. The claims should be arranged numerically in order to facilitate the audit thereof. The Treasurer's attention was Called to the raquirsment of 'the deposit of moneys in such banks as may be deei~nated by the B Board of Oommteatoners (Section 21.5-1a of the T~wn Law). STATEMENT CF R£CE~PTS A~.~ DISBUR~,~ME~T~ FROM 1/1/4~- . 12]~1/42 ,Cash Balance 1/1/42 ~860.35 iHeoeipt~ To tel , Dl SbU raemen tm $~~ ,:O~.eh Balaeoe at 12/31/42 (a) (a) ~aah balance as pe~ records was verified with the ~.,f~,a~ of Now York Devartment of Audit ~nd ~nt~ol Division of 1/unicival ,~ffairm EX,'~MINA.],'~' OF ,T~$ ~%~CQUN]~ .~ND FISCAL AFFAIRS SUFFOLK Pur~uar~ % %0 ?er lo d: Artiele 5 of the Oeneral }funictpal Law. Jay R. Neumann, ~aminer. Januar~ 1, 194Z %o December $1, 1948 1! The dietrio~ was established in 1916 pursuant to the provisions of Chapter 246 of the Laws of 1916 as amended by Chapter 15 of t;he Laws of 1926. ~e act p~rovidee for a committee of not to exceed ~even ~embers to be elected ~nually. Unless otherwise a~ated, the a~ta of the offlee~a eaplcyees, a~ ahowm by the records were deeaed ~ Be lm accordance with the epeoial acts and to improvement districts. The reoorg[e, sub,eot and the i'or. the provisions of the Town Law relating to further cement, were found ~ocurate funds for the period under revie~ were properly accounted E. H. King - ti. ,,. Latham- *Treasurer .Deeeased. Cha irm~n seers tary Assessed Valuation Tax Rate per hundred assessed valuations Budget ~1,596,400 .09a ~ 1,$00.00 Oaths and Undertakin~, No oaths or u~dertakings appeared to be exeeuted according to the reeorde of the Town Clerk and the accounts of the District. ·hile the ~t, under which the district funetion~, is silent in these respects, the committee me~bers as public officials should execute an oath according to the provisions of se4tton 10 of the Public tffieera Law. From ,mdmong its membe~-ship the comities selects a ?reaaurer, as well as a Ch_~rmaa,and Secretary, AS thin follows the provialona of Seotlo~ gl~ of the To~n ~w, the Comities a~uld proceed further and require the ~eaaurer ~ file ~ und~t~lng. Section 3 of C~apter e46 of the Laws of 1916 as a~ended 19~6 provides that the committee shall file with tho ~ Clerk annually on october 1 a re.ri of its p~oeedin~l of the previous year a~ a~ll act forth la aueh re.ri a detailed account of the ~meys received ~d eX.haled, the ~ner of ~oh expenditure and work accomplished. ~e could find fie re.rte om file In the office of the ^ eoluanar Qaeh book so arranged as to progressively de- velop the several elaseesoof expenditures should' be obtained. As accounting support to the diebureemente, each item eluding labor and eervtoee ehoqld have a bill in addition to the shook. The proeeedinge should contain a list of the bills approved for payment. January 1, 194Z Rooelpte January IF X94~ to Deeembor 31, 194Z DisBursements January 1, 194~ ~o Deoember 31, Book Bal&noo Dmeemt~r 31, 194£ $557.65 1~657.65 $?5.57 Tho bank bslanoo as of like date showed mn oxooss of ,75. Suoh oxoeee was evident se far bask &e AUgUst Z~, 1940o The books should show a miscellaneous reoeipt of thio aaount in order to be in balanoe.