HomeMy WebLinkAbout1963SCHOOL AUDITS MUI~ICIPAL CONSULTAN~
M-0NICIPAL AUDITS M~THODS & PP~OCEDUI~IE8
IRVING MILLER
39 Chestnut Strea~
Huntington, N. Y.
HAmilton
~arch 20, !96h
Town Board
Town of Southold
Suffolk County, New york
~ear Sirs:
As requested, I have made an audit of the books of the Town of
Southold and its officers for the calendar year 1963 and do hereby
certify that, subject to comments made, they are correct.
Respectfully submitted,
Iryi~gJMiller
Public Accountant
Town of Southold
General Comment:
This engagement called for an audit as set forth
in Section ~09 of the Town Law.
The period covered is from January 1, 1963 through
December 31~ 1963.
The records of receipts and disbursements were
checked in accordance with good accounting practice.
Test ~ecks were made from selected records and
Book and bank balances were reconciled by the
noting of outstanding checks.
The reports of the various town officers and
employees were examined. Several town offices were
visited.
Cognizance was taken of a separate independent
audit covering the Fishers Island Ferry District.
Confirmations were secured from outside agencies for
verification of revenue.
The Tax Receivers settlement with the County
Treasurer wes inspected.
The Justice Court Fund provided a statement of
transmittals.
SCHEDULE A
FUNDS IN CUSTODY OF SUPERVISOR
Balances~ January 1, 1963
Receipts-1963
376,535.35
3,190.232.92
Total Receipts and Balances
3,566,768.27
Payments
3.198.555.89
Balances, December 31, 1963 368~212.38
SCHEDULE B
RECONCILIATION-DECEMBER 31, 1963
General Fund
Town-Wide
Part-Town
Total
Time Deposit
Highway Fund
Item ~1
Item ~2
Item ~3
Item ~4
Total
Special Dist.
E-W Greenport Fire
Fret. Dist.
E-W Greenport
Light Dist.
Mattituck #1 Light Dist.
Mattituck ~2 Light Dist.
CutchogUe Light Dist.
Peconic Light Dist.
Southold Light Dist.
Fishers Island Light Dist.
East Marion Light Dist.
Orient Light Dist.
Total
Capital Note Fund
Fishers Island
Ferry District
A~enc¥ & Trust
Town
F.I. Ferry
Super¥isorts Tax Acct.
Book Add: Bank
Balance Checks Out. Balance
101,132.06
52,124.87
153,556.93
5,869.38
2,518.44
16~746.76
2.564.89
27,699.47
1,403.13
109.67
39.74
89.16
84.75
492.82
305.14
459.95
200.62
187.20
75,047.92
2,025,~ 22
83.32
106,427.34
15,343-57
662.30
1,702.14
5,033.69
14,140.11
78,900.50
90,000.00
33,361.77
3,184.98
187.20
76,750.06
7,058.91
83.32
120,567.45
SCB~vULE C
TO~ CLERK'S OFF~CE
1963
Receipts
9~426.22
Paid Over:
To Supervisor
To County Treasurer
To County Clerk
To State Health Dept.
3,660.47
3~971.00
1,759.25
35.50
9~426.22
SCHEDULE D
VARIOUS OFFICES
1963
Receipts:
Building Permits
Copies of Ordinance
Change of Zone
Planning Board
Board of Appeals
Town Trustees
Paid over to Supervisor
2~360 42
31 O0
200 O0
281 O0
466 O0
550 50
3,888.92
3,888.92
Note:
Town Trustees fees totaling $31.50 collected
in September~ October, November and December
paid over to Supervisor January 1964