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Home My WebLink About1961 ~FmOaT OF EXAMINATI~ OF T~ A~DUNTS A~D FISCAL TOWN OF SO~HOLD l~rz~ant to Article 3, General ~kmicipal Law. P.~iod C~vered: January 1, 196].. To December 31, 1962. ~erome G. N~ur ice Platt Approved: Jay R. Ne~m~nn Principal Examiuer of Mmmic ipal Affairs Town of Southold O~CE Supervisor T~m Clerk J~tice of the Peace Superintendent of Highways Welfare Officer Receiver of Taxes Lester M. Albertson Albert W. Richmond E. Perry Edwards Ralph W. Henry A. Louis M. Demarest Corwin C. ~rathwohl Harold D. Price Lester M. Albertson Chester M. Dickerson STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS Town of Southo!d Of Which pq~,lAtion Town in Village U. $. Census 1960 13,295 2,608 Incorporated Vi~e Wholly within town Oreenport Districts Fire Districts (With treasurers other than supervisor) Other Districts East Marion Fishers Island M~t~t~k orient S~thold Cutchogue Light Orient Light East Marion Light Peconic Light Fishers Islan~ Light Southold Light Nattit~tck Light ~1 ~attituek P~rk Mmttit~k Light$2 ~kmthol~ Park Fishers I~SlA,~d (~-bage and Refuse East Wes~ ~eenport Fire Protection Cutchogue-lSew Suffolk Park Fishers Is~-~d Ferry West ~reenport Light orient Mosquito Town Law and other general .~ws of the State of New York. Special Acts - Chapter 311, I~ws of 1920 Chapter liB, Laws of 1860 Chapter 615, Laws of 1893 ~pter 699, Laws of ~pter 69, t,,ws of 1952 Chapt~.r 368, Laws of 1953 Suffolk County Tax Act) Five Justices) Town Fishers Island STATE OF NEW YORK I)EPAR'~MENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS Town of 8outhola Assesse~ Valuations The valuations placed upo~ the tamable property of the town as & Basis for · istri~uting the taxes f~r the year 1~62 and the certificates attache~ to the roll to legally establish such valuations for t~x~ble purposes an~ to collect the taxes so levied ~re ~s folly*s: F. tud of Property Bpec~l ~ises To~ - ~b~ ~ ~ses Pension ~t ~ V~ified by ~sess~s ~ of ~t ~ Co~ect~ C~ty ~tion ~ Amounts A~ust ~9, Nc~e~e~ 27, 1~61 Town of Southold R~ estate ta~es levied for town an~ district puxl~aes for the y~ar 1962 the amounts ~myable to the smpervisor and comuty ~reasurer are as follows: General ~and Geaeral ~umd-Part Town Highway ~und-Item 1 Fire Districts Fire Pr~tectio~ Districts Lighting Districts Refuse and Garbage Districts Park Districts Mosquito District Ferry District ~chool Districts Total Payable to Superwisor Total Payable to 0~unty Trea~u~.~r Total Taxes Levied Tax Rates (Per $1,000.00) excitative of district taxes Outside Vi~ ~e Inside V~ 1~ ~Ee Scope of Examination Amounts $ 136,330.00 192,~8].00 Ll9,701.76 107,281.07 111,662.65 30,700.00 22,018.00 30,~06.88 2, ~00.00 35,0~9.00 1,180,074.31 $1,978,834.13 561,837.33 $31.81 $ .30 The examination was made ~ aeeor~*~ce with generally &eeepted auditing s+.an~a~ds and included ~esta f~r the accuracy of the accounting records, review of i~t~ml co~trol~, th~ results of audits performed by public accountants and the use of other auditing ~roee~ures to the extent deemed necessary. ~own of Southold ~xes le~ie~ were verifie~ to determine ~el~er or not they were in ~m¢ordeaee wit~ t~e ~ aut~orize~ in t~e town ~udget an~ o~her estimates presea~e~ to the board of s~j~visors. ~he &eco~ats of the receiver of te~es were not included in this ~a~tion= ~ suc~ accounts are au~lited ~¥ the county tree~urer. ~ return of unl~ia taxes and settlement s~te~e~%m furnished by the c,mAnt¥ treasurer for 1~61 and 1962 taxes indicated proper accounting for a~ 1 te.x money,a eolleete~ and un~id.. ~xes collecte~ for the year 196B a~d recorde~ in the cashbooE of the receiver were traced to ~a~[ deposits, Town of Southold Imde~tedness, Year ~961 Bonds Issued 1-1-61 Iesr $ ~,~oo.oo $ .oo Paid During Outstan&!n~ ,Yesr 12-31-62 7,200.00 $ 7,200.00 Notes Deferred Payment 16,000.00 .00 8,000.00 Capital 13,800.00 22,000.00 16,300.00 19, ~00.00 Oaths of Office Exam/~tto~ of the o~ths of office on file in the county clerk's office disclosed that am 1 town offt¢~!e filed o~ths of office in statutory fcn-m and for the period examiued. A~] of the req~re~l undert~-~s were found on f~le for the per~od Town of Sou~;hold The minutes of '~he lXrO~Ss of the town tx-astees d/d not indicate that the town ~rustees h~d establishe~ ~iform fees for the issuance of permits for ~he placing of piles, buoys, ~ocks or other objects in or on any town wa~ers, or FAblic lands a~acent to the town waters; an~ f~r the removal of san~, gravel or other ~ater~_~a from l~-4s under town waters. (~ection 2c, Town Bo~'d Ordinance, ~lopted ~ 18, 19~9) STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTi~OL DIVISION OF MUNICIPAL AFFAIRS Town of Sou~hold SCm~LE 1 ~ OF BAIAN~ES~ KE~EIF~ A~D ~A~ME~TS FR0~ JA~AK]~ 1, 1961 ~0 Payments $ ~49,?00.86 13~ ,81D.87 lO9.679.68 39,363.%6 F~0~ JANU~ 1, 196~ TO I~(8~ 31, 196R Receipts Payments D~r~ng D~r~ng yesm Year 3~0,628.~9 $ 3~,3~.3~ 2~9,333 .~ 237,~5.75 ~,~3.76 1~,7~.~ ~9,~7.~ 1~,7~.67 1,~,~5.~ 1,~9,103.~ ~1~ 3~o. o6 ~1,1~ 17,~.~ ~,8~.~ 1~-31-61 $ Z8,898.78 16,900.07 32,0~9.79 2,331.73 1~,~.~ ze-~z-6e $ 81, ooe.59 31,106.91 ~, 591.97 13.,~t6.89 2,282.66 159,850.78 187.2O STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS Town of 8outhold m~ONCILIATION OF ~ BALA~C~ GASH IN B~ AND ON HAND 31, 196~ T~i ~sh Ba/sm~es to be A~eounted for (Sehedule 1) for a~ follows: Valley Nmtiona~ Bank ~ee~port, N. ~. General $1~,1~. 31 Tax ~03,198.0~ Agency and Trust 6,081.31 Agency ~nd Tnmt Certificate of Deposit 500.00 0apital NOte Fund 187.20 North Pork Bank and Trust Company, Nattituek, N. Y. Special Districts Total Net ~ash in ~e Checks Net 4,370.84 1,710.47 .00 187.20 Oash on Emn~ Deposited 1-2-63 Agency and Trust 4,061.25 .00 4,061.25 21, ~12.6a 4,6~3.76 16~868.86 $67,~24.65 $~95,288.06 ?~.19 A Petty ~ash Fund of $50.00 is on ba~d in the town clerk's office. STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL ~ertifica~ion I~ J~(~E G. FO~r~,.~ d~ hereby ee=tify that I am an Examiner in the New Yo~k B~a~e Department of Aud/t aha C(m~rol~ that lmrsuant to law I bare made an ~am/nation of the A~eounts aha Fiscal Affairs of the TOW~ OF ~OLD~ Oounty of ~uffolk; that I have re~ t~e foregoing report of such ~-ation aaa that t'~e sa~e is true to the best of m~ knowledge, inform&tion aaa belief. Senior ~=~-er of Municipal Affairs IRVING MILLER PUBLIC ACCOUNTANT 39 Chestnut Street Huntington, N. Y. HAmilton ?-6577 MUNICIPAL CONSULTANT METHODS & PROCEDURE~ March 8, 1962 Town Board Town of Southold Suffolk County, New York Dear Sirs: As requested, I have made an audit of the books of account of the Town Supervisor for the calendar year 1961. In connection therewith, I have also examined certain records of other officers~ including the dockets of the I have found all substantially annexed. Justices of the Peace. correct. A report is Respectfully submitted, Irvin~iler Public Accountant COMMENTS Certain observations are to be made. An increased use of dummy vouchers should be made to support and explain all contractual payments~ bond service~ etc. A monthly summary of receipts and disbursements should be devised so as to forecast cash needs; and thus permit investment of temporarily unneeded funds. Copies of bank statements of the New London~ Conn. depositary of the Fishers Island Ferry District should be mailed dire6t to the Supervisor. This will provide a check on the prompt remittance of revenues. An amount of $173.96 of state aid was included in repayments of welfare assistance. This is noted for purposes of record only. Checks outstanding for more than six months should be in- quired into; and cancelled where no reason for their remaining outstanding can be advanced. There is an old account with a 255 balance. Steps should be taken to get rid of this account. I have recommended that the practice of having a separate Tax Account be re-established. Such a Tax Account provides the Supervisor with a simple record of receipt of Taxes from the Receiver~ and of their disbursement according to the Warrant. This recommendation has been adopted and put into effect. I called attention to the need for having the Legislature amend the boundaries of the Fishers Island Ferry District~ to include property formerly contained in Fort H. Wright~ now passing to private individuals. It As my understanding that action is bein~ taken. SCHEDULE A SUMMARY - ALL FUNDS Balances~ January 1~ 1961 Receipts - 1961 Total Receipts and Balances Payments - 1961 Balances, December 31~ 1961 (See Schedule B) $ 311,967.47 2.875.708.75 $3,187,676.22 2.811.332.18 $ 376,344.04 SCHEDULE B RECONCILIATION - DECEMBER 31, BOOK AND BANK BALANCES Book Bal. Sch. A 1961 Add:Checks Outstanding Certified Bank Balance GENERAL FUND Town - Wide Part-Time Total HIGHWAY FUNDS: Item #1 Item #2 Item #3 Item #4 Total SPECIAL DISTRICTS: E-W Greenport Fire District E-W Greenport Light District Mattituck #l Mattituck #2 Cutcho~ue Peconic Southold Fishers Island East Marion Orient Total FISHEKS ISLAND FEP,~¥ DISTRICT AGENCY & TRUST Fishers Island Ferry Town-(Bank Account) Town- (C.D.) Supervisors Tax Account Schedule A-Total 84,747.45 18,898.78 103.646.23 $ 16,900.07 2,652.29 19,505.48 9.902.02 $ 48.959.86 $ 1,159.90 38.27 183.56 231.14 787.06 233.36 133.53 215.14 924.93 1.75 $ 3,908.64 $ 69,317.39 90.97 1,831.73 500.00 $ 148,089.22 $ 376.344.04 17,283.41 5,042.64 -0- 2,371.90 18.10 4,482.26 52,000.00 120,929.64 54,002.50 3,908.64 71,689.29 lO9.O7 6,313.99 500.00 200,089.22 SCHEDULE B-1 AUDITED RECEIPTS AND DISBURSEMENTS General Fund: Town-Wide Part-Town Total RECEIPTS 238,542.54 200.867.80 439,410.34 Hi~hway Funds: Item #l Item #2 Item #3 Item #4 Total 126,699.90 1,000.00 62,900.48 55~716.62 246,317.00 Special Districts: E-W Greenport Fire District " " light " Mattituck #1 " " " #2 " " Cut cho~ue Light District ?econic " " $outhold Fishers Island East Marion " " Orient Total 9,797.45 6,001.55 803.11 6,011.68 2,003.69 6,014.59 2, 204.44 3,006.54 2.200.97 38,044.02 Fishers Island Ferry District 175,560.o7 A~ency ~ Trust Fishers Island Ferry Town 2,420.29 53,213.34 Supervisors Tax Account On a/c 1960-61 On a/c 1961-62 1,572,654.47 348,089.22 DISBURSEMENTS 244,700.86 188.468.72 433,169.58 135,810.87 60,423.98 49.255.70 245,490.55 9,485.46 503.41 6,242.69 852.00 7,358.12 1,959.00 6,344.76 2,040.00 2,263.63 2,314.3~ 39,363.46 166,909.17 2,621.32 60,292.26 1,663,485.84 200,000.00 Total All Funds $ 2,875,708.75 $ 2~811.332.18 SCHEDULE C WELFARE REVOLVING FUND Advance to set-up fund For calendar year 1961 $ 5,000.00 RECEIPTS For Home Relief For Burials From Social Security Refunds, Etc. $ 33,469.47 1,115.00 135.oo 428,4o 35.147.87 40,147.87 Payments Return of Advance 35,147.87 5,000.00 40~;147.87 Balance December 31, 1961 Add: Checks outstanding Bank Balance -0- 153.2o 153.2o SCHEDULE D RECEIPTS CONFIRMED BY OUTSIDE AGENCIES Mortgage Tax $ Snow Removal - State Justice Court Fund - State Mileage ~ Valuation - Highway Aid County Dog Fund Property Taxes on a/c 1960-61 Property Taxes on a/c 1961-62 Town Welfare State Aid Welfare Trust for Recoveries, etc. State Aid - Per Capita State Aid - Youth Commission 17,742.27 216.62 3,645.00 9,525.00 2,920.57 1,572,654.47 348,089.22 18,493.69 1,2ol.36 46,587.53 409.80