Loading...
HomeMy WebLinkAbout1953-1954(55 M-766) STATE OF N~,~ YORK DEP/RT!~ENT OF AUDIT AND CO~TBOL (DIVISION OF ~JNICIPAL AFFAIRS) ALBA~[ REPORT OF E~MI~ATION OF THE ACCOUIITS AND FISCAL AYFA IRS OF T~[E TOWN OF SOUTHOL[' ( SU~1~'OLK COUNTY) Pursuant to Article 3, General Municipal Law Period Examined: January t, 1')53 to December 31, 195L Amedeo W. Aceto Alexander Weinreb Examiners Approved: Jay R. Neumann Principal Examiner of Municipal Affairs of Area ~7 1. Town of Southold PRINC IP~L 0~FICEBS WHO SERVED DURING THE PERIOD EXAMINED 10ffice Supervisor To~n Clerk Justice of the: Peace SuperSntendent of Hi~h~ys Welfare Officer Receiver of 'lSaxes Norman E. Klipp Ralph P. Booth Lester M.. Albertson Henry A. ~lark E. Perry Edwards H~rry H. Terry (To December 31, 1953) P~Llph W. Tuthill Louis M. Demarest (From Jsnuary 1, 1954) ~rold D. Price Norman E. Klipp EdwLn Salminen (To November 30, 1953) Austiu C. Burt (From December l, 1953) Town of Southold Pooulation U. So Census 1950 T__Q!~ 11,632 Of Which in Villages 3,028 ~coroorated Vitla~zes: Wholly within to~m Greenport Fire Districts (With treasurers ether tlmm supervisor) Other Special Districts Cutchogue ','East Marion Fishers Island Cut chogue Light East Marion Light ' Fislhers Island Light ~ Mattituck Light #1 "' " ~2 · Orient Light ~ Peconic Light , Southold Light ~ ~,~est Oreenport Light ~ ~ttituck · Orient ~,uthold Fishers Island Ferry E. W. Oreenport Fire Protection Orient Mosquito Southold Park Ms,ttituck Park Fishers Island Garbage and Refuse ~ Govern~n~ Laws Town Law and other general], laws of the State o£ New York. Special Acts Chapter 311, Lau, s of 1920 (Suffolk Tax Act) " 113, " " 1860 (Five ~ustices) " 615, " " 1893 (Toxin Trustees) " 699, " " 1947 (Fishers Island Ferry) " 69, " " 1952 (Garbas, e District) " 368~ " " 1953 (Garbage District) Assessed Valuatlon~'~ To~n of Southold The valuations placer! upc,n the t~xa'ole propcrty of the town as a basis for distributing 'the taxes for the period ex~mined and the certificates attached to the rolls to legally es~blis~ such vs.l~tions for +~.~able purposes and to collect, the taxes so levied are as follows: Kind of Prooertv Real Estate Spe ci~l Franchises Total - t~xable ali. purposes Pension Exempt Total ta~able property Date verified by Assessors~: Data of Warrant to Receiver Comity Equalization Bate 1953 $26,823, AO0.00 96O. 874.00 ~;~7,784 ~ 27Y, .00 -- 285,345.00 $28,069,619.00 %ptemLer 2, 1952 Novenber 24, 1952 ~755976% 1954 ~27,612,330.00 1.082,594.00 $28,694,924.00 339,745.00 $29,034,669.00 August 28, 1953 November 30, 1953 .?6Vl3Z~ Town of Southold Real Estate Tay~es Real esthete t~xes l~vi~d for town s~d district pm~poses snd the amounts payable to th~ supervisor and coonty treasurer are as follows: Pu~ ~os e Amoun ts General Fund Highway Fund Item " " " #2 " " " #3 " " " #4 Fire Districts Lighting Districts Garbage District P~r~ Districts ~chool Districts ~squito District Ferry District Total Payable to Supervisor Total Payable to County Treasurer Total Taxes Levied Tax Rate~ (Per $1000) (mxellll~ive of District Taxes) Outside Vllla~e $22.38 Inside Village 16.12 1'953 t03,38&.50 98,000.00 1,000.00 ~0,0~'~O .00 22,000.00 65,327.68 16,16~ .51 26,002.38 ]3,865.38 538,530.73 2,500.90 30 · 509 .Z6 957,285.5Z 335,301.ZZ 2q2,586.q8 195Z $ 121,725.30 101,536.Z9 -O- ,~2,852.78 22,000.00 65,370.75 17,137.50 1~, 703.43 11,Z51.79 642,323.7Z 2,509.37 ~ ,0Z6.18 $t,074,657.33 325,170.96 $1,399,828.2~ ~22.16 15 .~ ~ , of Southeld i Tax Levies Taxes levied were v~.r]f!:~d %o ¢.eteNr~ue ~-f~ether or not they ~'ere in accordance w/th the sums authorized iu the to,~ bud?et and other estimates presented to the board e~ suD~rvisors. The acco~Lnts of the receiver of tazes were not included in this examination as such accounts are audited 1:~ the county treasurer after the ret~n of unpaid taxes and settlement statements furnished by h~hn for 1953 and 195~ ta~es, indicated proper accounting for all tax moneys collected and unpaid. Taxes collected for the year 1955 and recorded in the cashbook of the receiver to December 31, 195A~. were 'tra~ed to ~k deposits. Properties held by the c¢:.unty on t~× deed foreclosures were net made subject to special district taxes, nor to Eeneral town ta~es after three years from da~e of ,deed, as requireil by' Sectinn ~(~) of the Ta~ Law. Ta~:es for police pur~?oses were levied on the to~n outside of the v~lla~e whereas Section 150 of the To~,n Law provides that village properties may not be exempted therefrom . (60p. ini¢.ns State Cemptroller, ~7:, 1950) It has been the practice of the receiver of taxes to meke deposits of all tax moneys -bo a bat~ accotmt in the name o£ the "Town of Southold, N. E. Ktipp, Supervisor, P~ceiver of T~xes Acco~mt." Distribution of tames +.o 'the various to~n funds an~ to the county treasurer is made by the supervisor, This procedure does not conform to the provis~ons of the ~arrants or the Suffolk CoLmty Tax Act. ~ During some months the cashbook maintained by the receiver of tames did not indicate the dstes thst ta:~ moneys Mere received. In addition.~ tax moneys ~ere not deposited intact. An amount, varying daily, x~s kept on ~nd for chan~e purposes. Section 37(11) of the Town Law provides that the receiver ~ha!l ma~e da~.y entries of moneys received ~nd deposits of the same Mithin twenty-four hours thereafter. Town of Southold Indebtedness Ou'ts tand Lug Issued Paid Outstanding B~ginning During During End Pu~Dos~ Of Period Perigd Period of Period Budget Notes ~t0 ,000 .0© $20,000.00 ~lO ,000.00 $20,000.00 Capital Notes 7.200.00 -0- 7.200.00 -O- Special District Bonds $90,000.00 $ -0- $2Z,000.00 $66,000.00 Oaths of Office Examination of the oaths of office on file in the county clerk's office disclosed that all town offic~:~ls filed oaths of office in statutozy form and for the period, examined. Undertakings All of the required un~er'takin?s were found on file for the period Receiots end Disbursements E~cept as hereLnafter stated, all moneys determined to have been received were properly recorded and accounted for and all disbursements were made in accordance with statutory reqtu[rements. Interest snd penalties on taxes were verified with the cash records maintained by the receiver of taxes. Claims for fuel oil for the town garage and salaries of a senier typist and j%mior clerk were paid from item #Z of the highway fund. Such claims and salaries should be paid from the general fund. (Opinion of State Comptroller, No. 7459~ dated July !, 1955) Exa:~inat~on of the welfare accounts disclosed that clatm~ for reimbursement during the period exam~med were based upon expenditures actually ms.de by the town. To~n of Southo!d To~ Trustees Chapter 615 of the Laws of 1893, as amended by Chapter ~04 of the Laws of 1952, created the ~)ard of trustees of the town of Southold and empowered such board to manage and dispose of the common lands and lands under water belonging tc said town. Fees were paid trustees for a meeting not indicated in the minute book. Fees were also paid for two meetings that were postponed and at which no business was transacted. Section 4 of Chapter 40Y+ of the Laws of 1952, authorizes coz~ensation of' ~10.00 a day for time actually employed in the discharze of duties: under the act. Two perm~its were issued without the charging of a fee. There is no provision in the spmcial act authorizing the issuance of permits or leases without the payment of a fee. Other Comments The estimates were not set forth in the minutes of the town board, as required by Section l~ of the Town Law. Receipts were not entered in detail in the town clerk's cashbook. Checks drawn b~ the super~isor did not state the appropriate account chargeable therewith. (S~ction llg, Town La~) 0 0 Town of Southoil. d SC?.rEI~ULE 2 RECCNCILIATION OF ('ASH ?ALANCES WITtl Al CLOSE O? BUSINESS reeember 31, 195Z Tote& Cash Balances to be Accounted for (Schedule 1) $252~809 .~ Acco%rated for ss folio, s, Fi.r~t National Bank ¢~reen~mrt, N.7. Bank of Southold North Fork B~rt and Trust Company Cutchogue, 3,' .Y. North Fork Bank and Trust Compsny Oreen{,~rt, ~.Y. Bank (a) ¢hecks Net A c¢ougt j¢alane~ Outstandtug Ba~nqe General ¢ 17,574.39 ,*~ 857.8Z :'*el fare 7,299.18 T~>' 161,569.95 T~>~ 1,286.95 -O- Bo~ d Deduction 65.81 ~cbcol ~O~,~6!.57 ZO~,Z61.57 C e~ eral 6,113.5Y~ ~- Ui{' hway !?, 017.76 2L.95 ? 16,716.55 7,1~9.88 ?.61,569.95 1,286.95 65.81 -O- 6,113.5Z. 17,992.g~I Highway 23,229.52 &36.84 22,792.~ To*m Trmstees 860.71 6~ .CO 800 .'71 North Fork Bank and Trust Company Mattituck, N.Y. Total Net Cash in Banks Cer, eral :18,321,01 .25 18,320.76 $252.809.6& (a) Verified from CertSfJ[c,t~s of Depositaries. ll. To~m of $out~.c, ld RECO ~ME~¢AT~ON~ P~perties held by the county on tax deed foreclosures shoed be taxed for special district purposes and for genere~ town purposes after three years from date of deed. Properties within the vi]la~.e sho~ld be taxed for town police appropr~[ations. Da~ly entries should be ~mde kg. the receiver of taxes received; deposits ~ho~ld be msde within twenty-four hours thereafter; and payments shonld be made t~ the .~!upervisor and the couz~ty treasurer in accordance with the ~rcvlsior~ ~f the warrant and the Suffolk royalty Tax ~ct. Claims for fuel oJ2 for the town garage and salaries of the typist and clerk of +be hi[~hway department should be paid from the general fund. The town trustees sheuld be paid only for time sctz~alf!y employed iu the dtschar~e of duties~ Psr~Its sho~:~d not be issued by the town trustees without the charging of a fee. The estimates should be set forth in the minutes of the town Loarc. Receipts shou].d be entered ~ detail in the to~m c2erk's cashbook. Checks drawn ~ the supervisor sho~.d state the appropriate account chargeable therewith. ~ertmiica ,ion I, AMEDEO W. A~ETO, ,lo hereby certify th~,t I an an Explainer in the New York State Department of Audit and Control; that pursuant to law I b~ve made an examination of the Accounts a? fiscal A~'f'~:it,~: of the TC?N O]~1 ~OUTHOLD, County of Suffolk; t~hat I have read the foregoiug report of' such ezamination and thai, the same is true to the best of my knowledge, information and belief. ~,~nior Examiner of Municioal Affairs