HomeMy WebLinkAbout1951-1952 OF THE
ACCOUNTS AND K[SCAL AFFAIRS
OF THE
TOWN OF SOUTHOLD
( SUFFOLK
Pursuant to Article 3, General Municipal Law
Period V~x~ined: January' 1, 1951 to December 31, 1952
Charles J. Shelanskey
l~aminer
Approved: Jay R.
Principal Examiner o:~'
~,icipal Affairs
of District
Town Southold
Supervisor
Town Clerk
FRINCIPAL OFFICERS
WHO o~RV~[, DURING TI{~ FIZRIOD ~XAMLNED
Justice of Peace
Superintendent of Highwa~.s
Welfare Officer
Tax Collector (1951)
" " (~9~)
Norman E. Klipp
P~lph P. Booth
~dford C. Shauklin (a)
P~lph W. Tmthill
I~wster M. Albertson
Harry H. Terry
H,mry A. Clark
Harold D. Price
Archie W. ~monds (b)
William Y. Terry
Edwin F. Salminen
(a) Deceased; succeeded by E. Perry Edwards.
(b) Resigned March, 1951; succeeded by Supervisor Norman E. Klipp.
Town of Southold
Fo~tlatio~
U. S. Census 1950
T_own
Ii,ti32
Of h%ich
in Villages
3,028
Incorporated Village:
Wholly within town
Greenport
Fire Districts
(With treasurers
other than supervisor)
Fishers lsland
East Marion
Cutchogue
Mattituck
Southold
Orient
Other Special Districts
Southold Light
Orient Light
Peconic Light
East Marion Light
Cutchogue Light
Matt~tuck Light fl
" " #2
Ktshers Island Light
West Greenpert Light
Fishers Island Ferry
E.-W.-Gresnport Fire Protection
Orient Mosquito
Southold Park
~ttitu ck Park
Govsmin~ La~s
Town Law and other general laws of the State of New York
Special Acts - Chapter 311, Laws of lg~0 (Suffolk: Tax Act)
" 113, " " 1860 (Five Justices)
" 615, " " 1893 (Town Trustees)
" ~9, " "19~7 (Fishers Island Ferry)
To~ of Southold
Asseased V~a. tione
The valuations placed u~:~n the taxable proper~y of the town as a basis for
distributing the taxes for the period e~mained and the certificates attached to
the rolls to legally establish such valuations for taxable purposes and to
collect the taxes so levied al~e as follows:
Real Estate
Special Fr~chises
Total ~, t~xable all purposes
Pension exempt
Total tax~ble property
Date verified by Assessor.ss
Date of Warrant to Collectors
County Equalization Rate
$25,579,985.00
_ 859.i191.00
$26,;~37~176.00
_ 197,&35.00
$26.63&, 611. O0
Sept~be:r 5, 1950
November 2?, 1950
.953~813~%
$26,O98,915.00
~6,089.0o
$26,995,002.00
23&. 82 5. OO
September 1, 1951
November 26, 1951
To~,~ of Southold
Real Estate Taxes
Real estate taxes levied for town and district purposes and the amounts
p~able to the supervisor ~nd county tre~,sur~r are as follows:
d~ ener~ Fund
Highway F~ud Item #1
~ " " #2
Fire Districts
Lighting Districts
Park Districts
School Districts
Mosquito District
Ferry District
Total Payable to Supervleor
Total Payable to County Treasurer
Total Taxes Lewied
~ 1952
$ 61,907.70 $ 75,81o.99
'~5,000.00 95,000.00
-0- 1,000.00
38,500.00 38,000.00
23,000.00 22,000.00
63,087.&9 61,291.24
] 5,8~1.77 16,253.75
11,980.55 12,621.17
&83,983.98 524,595.17
2,007.32 2,008.0&
20.022.83 2~ .J~.03 · 39
$ a~3~l,~, $ 877,983.75
~51.805. SS 363.5~.8.57
$1.057.137.19 $1.2J~l. 532.32
Tax Rates (Per $1000) (ExclUsive of District Taxes)
Outside Village $18.56
Inside Village 12.79
$22.88
16.60
Town of 8outhold
T~x Le~ie~
Taxes levied were verified to determine whether or not they were in
accordance with the sums authorized in the to~l budget and other estimates
presented to the board of supervisors.
The accounts of the receiver oftaxe~ were not included in this examination
as such accounts are audited !'.O the county treasurer after the return of unpaid
taxes and settlement statsments furnished by him for 1951 and 1952 taxes
indicated proper accounting for all t~x moneys collected and unpaid.
Taxes collected for the year 1953 and recorded in the cash book of the
receiver inclusive of December 31, 1952 were traced to bank deposits.
Properties held by the county on ta~ deed foreclosures were not made
subject to special district t~es, nor to general town taxes after three years
from date of deed, as required by Section ~(3) of the Tax Law.
Taxes for police pur?oses were levied on the town outside of the village
whereas Section 150 of the To~m Law provides that village properties may not be
exempted therefrom. (6 Opinions of the State Comptroller, 1950, Page
It h~s been the practice of the receiver of taxes to make deposits of all
tax moneys to a bank acco~mt in the nam~ of the "Town of 8outhold, N. E. Klipp,
Supervisor, Receiver of Taxes Account." Distribution of taxes to the various
town fun~s and to the county treasurer i~ made by the supervisor. This
procedure does not conform to the provisions of' the warrants or the
Suffolk County Tax Act.
It was also noted that the entries in the cash book mai~tadned by the
receiver oft~xes for the months of February, March, April and M~y did not
indicate the dates that tax moneys were actually received. For example, tax
collections for the month of April, 1952 were combined under the dates of
April 3, 9, 15 and 30, 1952. Deposits of these tax collections were made am
of April lO, 15 and Ns~ 1,. 1952. Attention is called to Section 37(1) of the
Town Law requiring the receiver to make daily entries of moneys received and
deposits of the same within twenty-four hours thereafter.
Town of Southold
~ndehtedne~
Bonds:
HfLghw~y
~dget Notes
Capital Notes
Totals
Outlier anding Issued Padd Outstanding
:~eginning During During End
of Period Period P_~ of Period
$1o~.ooo.oo $ -o- $1o,ooo.oo $ .-o-
llj. O00.O0 10,000.00 ll,O00.O0 10,000.00
Special District Bonds $~11..,000.00 $ -.0-.
Oaths of Office
F~vnm~ation of the oaths of office on file in the county clerk's office
disclosed that all town officials filed oaths of office in statutory form and
for the period examined.
Unde~q~akqngs
~11 of the required ~mde~'~akings were found on file for the period
examined.
To~ of Southold
ReceiPtS and Disbursements
Except as hereinaiter stated, all moneys determined to have been received
were properly recorded and ac~ounted for and all disbursements were made in
accordance wi.th statutory req~xirements.
Receiots
Penalties and interest on taxes ~ere verified with the camh records
maintained by the receiver of taxes.
Penalties and interest were paid to the ~:pervi$or after settlement had
been made with the supervisor and county tream~rer for taxes due them.
Section 27(1) of the To~ Law requires payment to be made to the
supervisor by all town officers of moneys received by them belonging to the
town not later than the fiite~mth day of the month following receipt thereof.
The receiver, however, claims that the warrant directs payment of interest an~
penalties miter completion of payments, a,~ directed by the warrant.
Although the examiner was informed that a nl~aber of summonses were issued
bY the Justices for violation:l~ of Article 7 of the Agriculture and Markets Law,
ae fees were collected there-for and the dockets did not include these actions.
A town is entitled to a fifty cent fee for the services of a Justice of
the peace in issuing a summon~, regardless of whether the su~nons is served
or not. When a defendant obtains a license and pays the fees and mileage for
the issuing and service of th~ summons before the return day, the town is
entitled to a Justice's fee of fifty cents. ~ere a defendant fails to appear
and Judgment is entered againl~t him by default, the town is entitled to
Justice's fees of $2.50; where the defendant appears and contests and Judgment
is entered against ham after trial, the town is entitled to Justice's fees
amounting to $~.50; where def~mdant appears and contests and Judgment is
entered against the p!a~mtiff after tria&, the town is entitled to a Justice's
fee of $~.50. (Section 113, &i~riculture and Markets Law; 1~5, Opinion
Attorney Genera~ 109)
As to inclusion of the ~:~regoing actions in the dockets and monthly
reports to the comptroller, a Justice of the peace must report fees ea~ed
by him in dog cases, whether or not such fees are collected. (2 Opinions,
State ~,mptroller, 175, 1~6)
Town of Southold
A comparison of the dockets with copies on hand of' monthly reports filed
~dbh the State Comptroller indicated that some indictable cases had not been
included on said reports. Section 102(9) of the Town Law provides that the
fees allowable to towns for th~ services of magistrates in criminal proceedings,
for or on account of an offense which a court of special sessions has not
Jurisdiction to try, shall be ~ county charge, if the ~agistrate had Jurisdiction
of the proceedings in which ths services were rendered. The statute further
provides that the co~mty shall pay any amount ~e to a town for the services of
a Justice of the peace which are a county charge upon the presentation to it of
a claim by the State Comptroller for such charges each quarter. To insure
billing to the county and subsequent reimbursement to the tow~., the Justices
should reoort such services rendered and the extent thereof. (A Opinions
State Comptroller, 509, 19&8)
The Justices sho,zld also :retain and preserve copies of monthly Comptrollerts
reports for reference purposes.
Analysis of the distribution of moneys received from the federal
government, public housing administration, under the provisions of Section S06
of the Lanh~ Act, as amended, indicated t~mt s~mms due Items II, III and IV of
the Highway ~mds in the amounts of $128.15 and 123.75, respectively, for the
years 195]. end 1952 were erroneously credited to the General Fund.
Town Trustees
Chapter 615 of the laws of 1893, as amended by Chapter ~OA of the laws of
1952, created the board of' trustees of the town of Southold and empowered such
board to manage and dispose of the common lands and lands under water belonging
to said town.
Section 2 of the Act requires all conveyances, leases, permits, agreements
and other writings to be recorded in the town clerk's office in a book separate
from all other records. S~ch book, when examined, contained no entries from
1937 to July 1, 1952 and it is again reco~ended that this book be brought up
to date to include all missing data.
Thc records of the Board .of Trustee~ did not lend themselves to
satisfactorF determination of ~ash accountability.
The minute book indicated but three meetings of the board during the
audit period whereas fees were paid the trustees for eight meetings during
said period. Neither a cash book nor an adequate accounts receivable record
was maintained; duplicate copies of perw~.ts were not complete as to dates,
amount of fee, etc., in all cases; discrepancies existed between authorized
permit fees according to the minutes end actual fees set forth in the lease;
there was no record of billing arrears items mentioned in the prior report.
From data at hand, it appears as though the s,mm of $150.O0 was due and
uncollected as of Decemaber 31, 1952. These accounts were not circularized
for verification thereof.
Town of Southold
Disb~Arsements
A number of payments we~ made to a constable and matron as compensation
for tr&nspol~in~ mental/~7 ill pe~eone ~o Stats M~ltal Hospitals, There is no
provision of law which requir<~,s a ~own constable to perform such ss~'v~lce. The
proper procedure is for the local health officer or certifying physician to
inform the State Hospital and request that trained State personnel be sent to
transpo:.t the me,tally ill per.son to the hospital. (Section 81, Mental Hygiene
Law; and ~ Opinions of the State 0crop,oiler, 1~, 19&8)
Annual appropriationm of $500.00 were paid to the Oysterponds Historical
Society~ Inc. No contract was~; found ca file to support these p~yment~as
required ~/ Section 148 of the, Education Law.
As comzented upon in the prior report, several disbursements of one year
have been paid in the foliowin~ year, resulting in a charge to the
appropriation of such year. Sgecifically, December payrolls are charged in the
following January. They should be paid at the end of December to keep wi%hin
the year of apprcpriatien.
The minutes did not ~fle~ct authori~ati~ by the town beard of purchases
of highw~~ equipment such as a, used trailer and. tractor, a spreader, harrow,
mower, pump and concrete mixer,.
In a n~mber of instances, signed receipts of employees actually receiving
highway materials were not found on fil~ as required by Section 28& of the
Highway Law.
An amount in excess of $~O.OO was expended from the general fund for
publishing by the town superintendent of itemized highwa~ fund receipts and
disbursements for the period ~¥om Janua~.r 1, 19&9 to December ~1, 1950. Sin~e
the supervisor properly ~cluded the highway funds in his annual reports as
published in accordance with ~etion 29(10) of the Town Law, additional
disbursements for this propose were with,mat statutory authority.
~i see'! ] a~eoue
The annual inventories of highway equipment for 1951 and 1952, were filed
by the toga superintendent in January, 1952 and July, 1953, respectively.
Section l&2 of the Highway Law provides ~hat these should be filed no later
than September 3Otb in each year.
SCHEDUL~ 1
SU~RY OF BALANCES, R~C Li T AND PA~NTS
From January 1, 1951 to December 31, 19%1
10.
Town of Southold
Total
Receipts Balances P~mente
Balance During and During Balance
Fu~.d ..~/1/51 Year ~eceipts Year 12/31/51
General* $77,717.O3 $ 129,868.51 $ 20?,585.54 $ 155,241.11 $ 52,324,43
Highway 9,52&.72 183,722.37 193,247.09 167,788.68 25,458,&1
Town Trustees 1,202.09 160.00 1,362.O9 15.00 1,347.09
Welfare 7,240.?6 26,891.&2 3j,132.18 25,734.?5 ~,397.43
School i,376.94 538,983.98 5&0,~60.92 5~2,973.7~ 7,387.14
Special Districts 1,760.33 93,115.68 94,876.O1 8~,803.90 5,O72.11
Tax ~d (For Distri~ation) 68,604.05 1,160,911.31 1,229,515.36 $1,10~,274.36 122,241.00
Ferry District 20.679.00 137.821.&1 158.5OO.21 150.910.65 7.589.76
Totals $18S.10&.92 $2,271.A7&.68 ~2.&59,579.60 ~2.229.7A2.23 $229.8~7.~7
From January 1, 1952 to December 31, 1952
Total
Heceipta Balances Payments
Balance During and During Balance
Fun~. 1/1/52 Yea~ R~cei~ts Year 12/31/52
General* $ 52,344.43 $ 155,458.06 $ 207,802.~9 $ 163,343.91 $ ~4,458.58
Highway 25,458.41 169,17&.84 194,633.25 175,057.62 19,575.63
Town Trustees 1,347.09 25.00 1,372.09 85.00 1,287.09
Welfare 8,397.43 30,320.86 38,718.~9 26,002.92 12,715.37
School 7,387.14 62/,,595.17 6~1,982.31 620,807.82 11,174.49
Special Districts 5,072.11 92,3~2.05 97,404.16 94,856.63 2,547.53
Tax Fund (For Distribution) 122,~;~1.00 1,315,092.02 1,437,333.02 1,320,354.85 116,978.17
Ferry District 7.589.76 t~6.566.96 154.156.72 12A.862.A9 29.294.23
Totals $2~.837.37 ~2.533.56A.96 $2.763.&02.~3 $2.525.~TI.24 $238.O31.09
* Includes General, Surplus, Incinerator, Library, Bond Deduction, Withholding Tax and B~ildlng Deposit Account.
11.
Town of Southold
~CONCILIATICN OF CASH BALANC[~S
WITH
CASH IN B,%NKS
AT CLOSE OF BUSINESS
December 31, 1952
Total cash balances to be accounted for .~Sched~le 1)
$238.031.09
Bank(a)
North Fork Bank & Trust Co. H~ghway $ 6,198.6~
Peoples National Bank " 113,805o4.8
Bank of Southold General
Peoples Nati~lal Bank Building
Deposits 55 · OO
First National Bank General 313,607.1.2
" " " War Bond 48.03
" " " W~thholding
North Fork Bank & Trust ~. General
Peoples Mational Bank
First National Bank
Checks Net
0utstandin~ Balance
$ 428.49 $ 5,770.15
-O- 13,805.~8
-O- 6,113.54
Total Net Cash in Banks
-0- ~5.00
761.95 32,845.17
-0- &8.03
893.6O -0- 893.60
7,062.77 12.00 7,050.77
Trustees 1,287.09 -0- 1,287.09
Ferry Dist. 2),315. ~;8 P_l.15 29,294.23
Welfare 12,962.02 2&6.65 12,715.37
Sci:tool 20~,39&.&7 197,219.98 11,174.49
for
Dist r~ bution 116,978.'1.7 -0-
(a) Verified from Certifi,:atez of Depositaries.
Note~
116.978.17
$238.O31.09
Balances of December 31, 1952 do not include petty cash fund at
P~shers Island Ferry District or deposits in transit from
Fishers Island Ferry D~.strict.
12,.
Town of Southo[ld
SUMMARY OF t'~COMME~DATIOMS
['roperties held by the county on t~c de*~d foreclosures should be taxed
for special district purposes, and for general town purposes after three years
from date of deed.
Preperties within the village should be t~xed for town police
appropriations.
Daily entries should be made by the collector of taxes received; deposits
should be ~ade within twenty-four hours thereafter; and pa~ents should be
made to the supervisor and the county t~,asurer in accordance with the
provisions of the warrant.
Remittances of' penalties and interest on t;~xes should be made to the
supervisor not later than the fifteenth ~v of the month following receipt
thereof.
Statutory fees should be collected ~ the J~tices in dog penalty actions;
and all such actions should be reflected in the dockets and included on the
monthly reports to the Comptro[Ller, whether or not such fees are collected.
The Justices should re~rt:; all indictable cases.
The Jmstices should retain and preserve copies of their monthly reports
to the State Compare, lief.
AdJaatment should be made by the general ftmd for pmblic housing revenues
due the highway funds.
An adequate accounts ~ceivab!e record should be established and
laainta~ed by the town trustees for permit fees.
The minute book maintained by the secretary' should be complete as to all
proceedings of the board of tr~stees.
Proper action should he taken in co]JLecting delinquent fees for permits
:Lssued by the board of tr~steee~.
The board of trustees should provide the to~a~ clerk with the data required
t;o bring .his ~cord of leases~ permits, etc., up to date.
Pa~lnente should not be made to constables as com~ensatio~ for transporting
ment~!ly ill persons to State Mental Hospitals. The local health officer or
certifying physician should inform the State Hospital and request that trained
state personnel be sent to transport the ~entally ill person to the hospital.
Payments to the Oysterpond~s :Historical1 Socisty, I~c. should be supported
contract.
?a~roll disbursements should be made within the appropriation year.
Ail highway equipment purc]!msss should be approved by resolution of the
Town Board.
i3.
Town of Sou%hold
SUbEntRY OF RECO~*~DATIONS (Oont'd.)
Sighted ~eoe~ts of employees actually receiving highway materials should
support orders directing p,a~me:l~t therefor.
Annual inventories of' higlaway equipment should be filed by the town
superintendent not later than i~eptember ."lOth in each year.
Certification
I, CHARLES J. SHELA~SK~Y, do h.~reby certify that I am an F~am~ner in the
New York State Depal~ment of ~udit and Control~ that pursuant to law I have
made an examination of the Accounts and Fiscal Affairs of the TOWN OF ~DUTHOLD,
County of Suffolk; that I have read the foregoing repo~% of such examination
and that the same is true to the best of m~ knowledge, information and belief.
F~v~mtner of Munt cin~ Affatrs