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HomeMy WebLinkAbout1963-1964 ~!~ORT OF F~A?~INATION O? ACCO;J~,;TS AND FISCAL AFFAIRS OF T~ TOWN OF ~THO~ Sb~FO ~ C0 b~JTy Purstmnt to Article 3, Oenersl ,lunicipal Law Per~od Covered: Janua~ 1, 1963 to December 31, 196~% David R. Sherman Examiner Approved: P~acipal Examine~:' of Mun~ c~pal Affairs Town of Southold TABLE OF CCiITEi;T$ Part 1 - GENEraL AND STAIiSTtCAL Principal Officers During Period Examined P opulatioa incorporated ~'iltages ~;overaing laws ~ at r~ ct s ~s~essed ~s l~t ions S~; of Eudget and Real Estate Taxes ~vted 1 2 2 2 2 Part 2 - AUTHORITY A~D S(XPE OF EXAHINATIOI,; Authori%y Examination of Records RESULTS OF KXA"4I}iATiO~ Audit of Revenues and Recaipt~, Tex Levies Revenues and Receipts Other Than B~al Est~%e Taxes Audit of E~endlt~s Disbur~ment P~cedure Compensation for Person~:l Service~ Claims ApD~priation Indebtedness Supe~visor Clerk We]fa~ Justl~ of the Peace Receiver of Taxes 4~ilddng inspector boar~~ of Appeals Oaths of Office 6ffic~e~ Uncle ~sking~ 7 7 7 9 9 10 10 12 12 13 13 13 Fart 4 - FihANCiAL STATEME~'~TS L~dex to Finaacial Statements Atta cOaent ~am~ her' s Ge rtificat~[on 14 Town of Southol~ CEN~]RAL AI]D STATISTICAL INFOE~[ATION PRI~,~CIPAL OFFICERS D~JRIi~O ~iE PERIOD EXAMINED Off ~ ce Superv~ so:r Town Clerk Just'~ce of the Peace Co~ncSlman Superinte~ent of !tlghw~ys Welfare Officer ~eceive~ of Taxes Le, ster i!. Albertson Albert ~. Rdchmond E. Perry Edward. s Ralph W. Tuthill I~enry A. Clark Louis M. Demar~st 0orwin C. drathwohl (1/1/'63 - 12/31/63) Howard C. Valentine (1/1/64 - 12/31/64) ~arold D. Price ~ster ~. Albertson Chester ~:. Dickerson (1/1/63 - ~1/30/63) R~c~rd L. Woodhull (12/1/63 - ~2/31,/64) STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS ~o~n of Southold ?oDulation To__w_n U. S. <;ensus 1960 13,295 Of Which .~ n Villa~es 2,608 incorDorated Villages Wholly within town G~-eenport ~,ove raj n~ I~ws Town Law and other general laws of the State of New York. Soecial A ct .,~ Chapter, 113, laws of 1860 (Fishers Island - Justice) Chapter 615, Laws of 1893 (Town Trustees) Sl~ffo~k Count2 Ta~: Act Suffolk County Charter Districts Fire D:~str~ ct s (With treasurers other than supervisor) Cut chogae East Marion Fishers Island i~ttdtuck Orient So~thold Town of ~oathold ~ther Distr~ cts Cut chogue Ldght East I~'mrion L~ght Fisher~: Islend Light ~ttltuck #1 Light ~ttitu~k ~2 Light Orient Light Pe conic: Light Sogthold Light W~t O:~e~ort Light C~tchog~e-New S~folk P~rk i~,Btt It u~k Park S o~thol.d Park East West O~'~enport Fir,~ Protection Fishers IHland Ferry Fishers lsland g~bage ,~nd Refuse 0 dent Ho~quito Towm of Southeld Assessed l~aluations~or ~' 1964 Kind of Property ~al Prooerty ~38,750,210.00 Special Franchises 1,514,222.00 Total - Taxable All Purpoae~ $40,264,43~..00 * Penslo~ E:,:empt .~ Total T,'~w_sble Property $41, ~02 ,~,0 ~ .00 D~te Verified by Assessors August 30, 196.3 Date of Warrant to Collector ;;ovember 25, 1963 includes $91,$50.00 assessed valuation of the Long Island Railro~,d prooerty, whdch Js subject to taxation pursuant to Chapter 824 of the Laws of 1954, Chapteu~ 199 of the I~ws of 1961 and the limJtstions thereof ~n resoect to the amounts of taxes which may be levie,i against such property. q~,~ary of bu~get ~ln~ Rea~l Estate Taxes T_9.wn-WiJe General Highway -~ Items 2~ 3,. 4 Town - Outside Villa~e General hdghway - Ite.u~ 1 Special Districts Fir~ F~re 2 ~tection Fer~ Garage a~ Refuse Lighting School Park ~'~ s q ui t o Total ~ayable to Supervisor Total Palpable Total $292,131.80 128,51~. 44 245,740.00 1~,7% Town of Southold Estimated $129, <~73.92 8,51~.4~ $ 162,457.88 120,000.00 26,050.00 14,700.00 219,690.00 175,000.00 131,581.75 11,345.46 33,500.00 22,141.00 43,200.00 1,490,956.15 39,511.86 3,000.00 $2,452,384.10 &01,261.55 ~3,053,645.65 Tc~a of Southold AO~HORITY AND SCOPE OF EXAMINATION Aut hority Th~s examination of the accounts and ffs(ml affairs of the tewn has been ~de pursuant to the authority vested in the State Comptroller by ~rticle 3 of the Ceneral Municipal Law ~nd the report of examination [m~ been prepared and filed as required thereby,, S:~ope of. E~x~mir~tJ.on ~xami~io~ of Records The accounting records of town and special distr~ct fusds, except school dlistr~ct~snd the financial ~i;cords of ell town officers, boards end departments were examined. To determine co~mplfance w~th statutory requirements, supporting documents and other records were also e~.amined, ced budget procedures reviewed. The examination was made in acco:~,~nce with generally accepted auditing' standards and included tests (i~ the accuracy of accounting records, review of internal controls, the results of audits perfo~ned by public accountants, and ~e of other auditing procedures to the extent deemed necessary. The exam~natio~ of ~he toMn clerk and two Justices of the peace were extended for the perdods indicmted in Schedule~l 4, 5 and 7. (See comments under relate~ captions ) RESULTS 0F t~Y~MIi~ATION Audit cf ~wenoes and Receipts Tax Levies and Tax Collections~ Taxes levied were verified to determine whether or not they were in ~ccordance with the sums ~thor~zed ~n the town budget and other estimates oresented, to the boa:cd of suoerwso~s.~ ~ The tax rolls for the yea:rs 1963 and 1964 ~ere returned to the county treasurer's off,ce in accordance wJt~ t~-e. requirements of the S~f£olk County Tax Act. The statements of returns made by the receiver of. taxes and the release~ executed by the county treasurer indisated that proper accounting [~md been ~!e for the total ta~es extended on rue rells ss shown by the tax warrants. 'Taxes collected in Deceraber 1964 for the y~ar 15%65 and recorded in the cashbook of the receJver .~ere traced to [mnk deposits. Taxes payable to the s%oe'rvisor were. trased %o his recoz~s. STATE OF NEW YORK DEPARTMENT OF ALrDIT ~ CONTROL DIVISION OF MUI~CIPA~ AFFAIRS To'~n of Southo]d Revenues and Receiots Other Than Real Estate 'Taxes i,ioneys ~celv'ed by or due to the town, other thaa real property taxes, ~,~ere verifie~l by examination of the records of town officers~ boards and depa~me~ts whose oper~t~o~ ,gave rise to cash receipts. Transmittals to the s~.~perv~sor were traced to his ~cords. Money:~ ~ceived by to~n officials and z'equ~red by statute to be ?aL~ %o other agenci.~s we~ traced to race, trances %o sach a~encies. Items not originating within town off.'ice~ boards and dep~rt[~,ents were verified from other, so,~rces to the extent 8eened necessar~ ~n8 traced ~drectly to the records of the supervisor. The extent of co~pliance was ooserved witi~ respect to statutory r~strict~ons relating to the ~eposit, segregation an~ use of moneys for spesIfic purposes~ and statutory requirements for the issuance of receipts where no other evidence satisfactory £or purpol~es of sudS% was available. Co~;unents and recommendatlo~s on this Dbase. of the exa~inatJon w.,~ll be appropriate depa:~menta 1 Audit of Exgendftares ~isbursemeat Procedure D~sbursements were ~m~de I~) checks signed by the supervisor and were s~.~pporte£~ by ebstracts styned by the to~n clerk and by audited payrolls, contracts, cancelled bonds and notes or by other supporting evidence. 9_ mo_~p_e_n~Lation for Fersonal _~_~V~i~_ Payrolls were certified by town officials sad by the Suffolk County Civil Service Comm:~ssion. Coolpensation paid to officials and employees was at the rates .sstablished for %he positions and within 'the aDpror~riat~ons avail~ble t~e:refor. Claims were audited by tl,e town board. The comments which follo%:' are based upon ~xamdnat:~on of %he claims for legality and validJ[ty. Psyments Lackin~ Ststuto~_~A~thorit_2! Several claims for reimb~ursement of e~penses for attendance at conventlons included expenses i~curre.d fo::~ unauthorized persons. Payments ~my be ~de only for the expenses of ~nunicipal officials and e~loyees authorized attend sonventions. (General ilunic..i~)al ~w~ Section 77-b(1)) item~_z_~4t ~ on Clad. ins for reimbursement of daily auto travel did not itemize tripe, Iurni,~' ~u.n~' data ss to dates~ dest~rmtions (from/to), end m~le~: traveled. Claims of an engineer, as consultant to the planning board, d. fd not ~ndicate dates, time and :rate~: to peri,it verification of the fees elmrged for professional ~ ~- '~e, Cl~.~ms presented for paynent should be. ~tem~zed in ~ufflcient detail for the town hos~ to properl]~ audit and approve for payment. (Town Law, Section 103) Purchases in Excess of i,;o reeor,~ was found to indicate that slds were requested by public acve~t~.~ng for purchases of the following rmt~rlal aggregating in excess $1,000.00 in the ~is~al years ~nd~cated: 1963 - St~et ~:~gns and ~ssemb]~es 196~$ - St~et ~.li~ns an,~ asse~bl~'~s; cast]ngs Excep~ a? otherwdse provided by law, all purchase contracts in excess of $1,000.O0 should be awsrded to the lowest resp~onslole bidder after ou.liu ~dwertisement for bids° ((;ener~l Municio~l Imw, Section 103) Traffic Signs and Assemblies ?a~menta for atreet and highway signs, assemblies, etc., to%sling $1,529.Z~$ in 1963 and $1,526.00 ~n t96,~ ~ere c~:arged to item 1 of the highway fund. Expeases incurred for this purpose are a ~eneral town charade. (Town L~w, Section 64(16',~; 13 Op. State 'Jompt., 296, ~opropr!ation Gontro] Exp~.enditures were kr~Lpt within the limits of approprlat~ons as required Section 118 of the Town Town of Southo~d Indebtedness A s'~mmsry statement of the indebtedness of the town iv shown in Schedule 2. All. obligstions were autl~or~zed and dssued and the proceeds thereof were deposited, exDeaded and accounted for in compliance with applicable provisions of the Local ]. inan~e L~w. Town Supervisor R~ ccitt .s Issued. P~o accountability could ;oe established for receipts ~ssaed. There was no ~ceiot number reference In the cashbook; ~ceipts were issued out of sequence and several were unaccounted for; carbon duplicates were filed b) Receipt forms: should be issued com~ecut~vely from bound books in sufficient copies to per~dt retention of one copy therein to provide a sequence of nt~mbers used, The cashbook should record receipt n~moers for cross :~.ference pt~rposeso Town Clerk Cashbook smd Reports Thc town clerk's ca:~hbook and monthly reports of ~,ceipts and remittances to tows, county and state officials {~stab]~shed an acco~mta~i!Jty but it wss not possible to reconcile the r~cords of cash receipts ~itk cash in the Dank and on hand aveilable to meet llabilitfes f,n[~smuch aa: A distribution cash rec,~.lpts book was net established until Jant~ry 1, 1964 and the column for~'"'.~d~'.~,~ ~.~.~ baod~ deposits by date and snount was ~lscont~nued after february, · ' d~o ,: of January and ~e,]ruary, 1964, ~o bank: deposits, ,~ncluding the e. sit~l ~ ~ could be allocated to any sp:~cific period of collection, Town e~enst-s totaling :$30.00 in 1963 and $4.00 in 1964 wefts p~'id from the town slerkts bank ac:count and no specific reimbursin£ deposits were noted as an offs=.t to these disbursements. The examiner revie,.~ed the fnadeq~acles of control with 'the town clerk re commended that: Every bank deposit should cover ~ceipt% for a specific period and the date and amount ef each deposit should be reeorded in the cashbook in the coltunn provided therefor° Town of Southold D~sbursements froi~ ~ teton clerkta 0ank ac:count should be restricted to a d:lstributlon of revenue ~:~ rea!trances to officials entitled thereto. J~n a~mlysis of the town (':lerkta sc':o~ata was ~mde to August 31~ 1965 and ~ balance wa~ establdshe~ to furnish a s~artin~:~ point for future transactdons, i ~oee Schedule 7) iaecelot2 Issu~_~ llece~pt fornk~ issued in ~:mknowledEment of fees collected for transcripts, certifi~ations~ etc.~ we~=~ of a commercial t~e and numbered by ~:~] machine. ~it ~e recommended that formal prenumbered town recelot~ be used for these purposes. ~la~ms · ~,iumberia~ of' ~'~ ~ ,,]a~,m~ presented to the 'l~own board for au,~it were not nmnbe~w~,d cor~secut~vely~ beginning with the number one In each ~earo (To~n Law, Section 120) Welfa:~e ~dminis_tr~tion of Publt~ Assistance and .C..ar~ !~one relief, medical car,~ g:iven at home and burials for local char!~es a~ adnin~stered ~ the town oarsusnt to Section 69(1'.) of ti~e Social Welfare Law. Y, oneys appropriated for public assistance and care were, ddsbursed by the town suoervisor scting e~,~ welfare officer fro~ a revolving fun~. The establishment of a revolving fund, as authorized by Section ~6(2) of the £ociel Jelfa:~ Law, doe~ not apply %o a supervisor when that official acts as %ielfare officer. Justices ~f the Peace Docket Entries Cases were generally entered in criminal and motor vekicle dock~ts after disposftlon. Section 220 of the Code of Cric~inal Precedur~ requires th.st ~ases ke entered forthwith in the criminal docket. STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS 11, Towa of Southo!d ~ltv Act~on~ No delinquent dog oenalty actions were noted in the JusticesI dockets although oayments were made by the county treasurer te the town for delinquent dog lists. It was noted that no s~mmon~ea were issued by the justices to the dog owners during the perdod covered. Section 113(2) of the Agricu~t~lre and ;,Mrkets Law requires that actions be brout~ht im~ediately iollow: n~ the filing of the delinquent lists by the town ¢l~rk hank deposits were not allocable te periods of collections ~nd in many instances were not nmde within seventy-two (72) hours after ~ceipt the~of~ a~ ~qu!~d by Ru~e 7 of the A~nistr~tlve Doa~ o~ the Judicial J_'~ice. E. Perry E.dwa_rd~ · nes and fees received ~ere not deposited in an official b~nk account maintained in his capacity as a judicial officer. (Administrative ~oard of the ~ud~c~a~ ~onferen~e~ Rule 7) .~_u~es Henx.-~ A. Cl~rk and R!~lph W. Tut~i_~ As no receipts were isauad~ no cashbooks maintained and b~nk deposdts were. not allocable to collections, ~t W~S not possible to effect a reconciliation df cash in the bank and on hand to meet liabilities as at Decen~her 3]., ]964. Accordingly, the ex~m~nstios of docket~, reoo:~s and remittances to the State Cor~. troller of both j ustdcee was extended to September ~, 1965 and September 29, 19o5, resgectivel~, and balances established to furnish starting points for f~ture transactions. It is recommended that a distribution caslhbook record of receipts and disbursements be maintained. An attempt should be mada to determine the nature of the unidentified s~zms of $10.O0 and $72.73 shown in Schedules J, and 5, resoect~vely. A ~umber of entr~e~ in ti~e civil dockets of Justice Clark did not record the cellection of the 1.~2.00 fee required for the filing of a summons with oroof of ser¢ice. ,.~usti.~e Court Act, 12. Town of Southold Entries in the civil dockets of Justice Tuthill did not ~ecord the collection of the $2,00 fee r~quired for each day spent in the trial of an issue. (Justice Court Act, Section 324) The examinatdon also disclosed a n~nher of omissions and ~rro~ in the monthly reports of Justice Tuth~ll to t~e State (~omptrolle~ ...... ~ ' :~ .... n~ the years 1963, 1964 8nd through July, ]965. P~ceive:~ of Taxes Penalty Ohar~ea In nume:?ous '!nstancee penalties charged for the late pa)~ment of taxes were less than the amounts d~te. Oreate~ care should be exercised in the e,o~pu- ration Of oenalt~es. .Dt~_Ti_~Lu~%~9~ of T~xea Co. llecte_~d It is the praotdce far tke reeeJver of ta~:es to pay ore;' tax collections every f~fteen day~ es follow~: ~,,,~ to town a~per~rffsor for f~str~butxon ftc school 30~ to town :superv~sor far town, highway and special .¢,!stxdcts 20% to the county treasurer Such distribution is not in accordance with the prov!sions of Section 13(a) of the Suffolk County Tax Act. This section provides for paynenbs to the county treasure~- only after the suoerv~sor has rece~ved the total ~mount due for school end to~n purposes. Bullding inspector Permits Iss~ued Without Building pe~a:fts were tseued without charge to religious organizatio~s, s library associatlon~ a fi~ district and ~n organization of war' veterans. Except for public schools, the waiving of fees is without authority. (13 Op. State Compt., 147, 1957) .~Sa_le_ of. Zonin~ Ordinanc_~eg Sales of zoning ordinanc~m were accepted ~s recorded~ as r(,ce:ipts were only ~ssue8 on ~equest end no inventory control was ~la~ntained. STATE OF NEW YORK I~EPAI~TMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS ]~. Town of Southold It is recommended that a~., ±nventory be taken of all copies of ordinances on hand for sale an~! that they be n~be~d for ou~oses of control. Rece~ots should be issued in all ~[nstsaces of sales. (General Municipal ~w~ Section 9~-.b) board of Appeals Charges made for %he issuance of copies of actions, copies of files and for the furaish~ng of case h~stories wel~e at the rate of $1.00, $2.00 and $5.C0, respectively. Fees f or sush services should be at the rate allowed to a county clerk for similar services. (Public Officers Law, Section 66 and 16 Opinions State Comptroller, ~8, 1960) gaths of Off:Lce Exmmlnation of the oaths of office on file ia fha county clerk's office disclos a that all town officials filed oaths of offi¢.e ~n statutory form for the period examineS. All of the required undertakings were foun~ on file for the ]period index to Ftpmncial Statements Town of Southold Funds - Summary of Cash Dalances, i~ecelpt,~ and Disburse~ents · ~;perati. n~' ?ands -Summary of Cash P~ceJ~ts S~ma~,~ of Cash Ddsbursemen%s Trust ~n~ Agency Funds - Statement of Cash P~ceipts, D~sbursements and Balances All .Funds - Reconciliation of Cash and~ Lank i~lances Statement of Indebtedness Addenda - Departmental Sclhedu;iLes ~ustice of Peace ,Justice of Peace Justice of Peace Recei~,er of T~×es Town Clerk b~s~ellsneeus Departmental Receipts Exh~bIt A Exhibit D Ey3d b~t t ,,~ Exhibit D Schedule Schedule ScheSule 3 Schedule & Schedule 5 Schedule 6 Schedule '7 Schedule ~ ~owii of ~outhold EXH!LiT A ALL irU~QD$ SD]~R%ARt OF CAS~ i ALAi~O~S, RLCE!PTS A}:D DISBUR~EI~ILf~S f'BOM JAiiUAPJ 1, 7963 Ti~ DE£~ [DER 31, ]96? Town-~i~ie Oene r~ 1 highway-lte~ 2, 3, % ?a rt-Town Hfghw~y-Ite ~r~ ! Tsx Account Speeisl Districts b.u la rice D.~i s b urse - ba Is n ce / , oj R_e_~ei~o_~t i merit ~ 12./3!/63 ,,,,~39.,¥ t ~.74,401.11 $ 254,271.64 $101,369.26 ~.7 ,~'~6.89 ~14,000.00 103 ~4~6.~q0 21,830.09 31,106.91 220,439.57 199,121.61 52,424.87 5,591.97 179~492.00 ]_79,214.59 5,869.38 2,282.66 ~t,2~5.44 .~1,502.J8 2,025.22 :159,~150.78 2,0.~2,664.79 2,136,08~.~ ~06,&~.34 4,061.25 _~,~ 45.183.69 3~184.98 $~.95.410.~: .996.5 5o.~ ~2.998,829,~ $293.!31.~ ]~a~(. ~L _Ee._?~ i~ merits 12/31/64 Town-;/ide Generml $101,369.26 $ 28::,935.63 ~it~hway--Items 2, 3, % 21,830.09 12l~2.~t6 P~rt-Town Cenera~ 52,d~%.E7 232,665.~ Highway-Item 1 5,869.38 ~85,~2.O0 Trust and Agency 2,O2~.22 79,5~,86 Tax Account 106,427.34 2,.&~'7,594.88 $ 277,99~.23 $105,313.66(a) 121,583.54 22,219.41 220,739.75 64,350.58 !84~980.09 5,E91.29 79,4~2.85 2,149.23 2,4~,9,507.4~ 104,514.74 62,169.90 5.566.04 (m) ins]us!es welfare revotvint5 .I.%nd of $5,000.00. (See cos~aent under "We If ~ re". Towm of Southold TO__W n-__W~de ga r~-Town Special General l~eal Propert2 Taxes $162,458.20 State Ai~l ?,~t~es 2~393.g2 :i~aes, Ps~ltJes and Forfeitures- ~ [;ompt roller ) l~ines - Sheriff Repayment of We]fare Assistance S~le of Town ?roperty Interest on Deposits Departments 1 ~ a ~n~ ng~ Receipts from Other ~] o ye rnme ~& s~ Proceeds of 4,831.5{! llO. Of 4,246.50 3,12t.99 1,995.73 1,094.49 3,400°00 3,771.67 $120,~" .)© $2_x,o90.00 $175,000.00 $54,545.7~ 9,921.00 3,957.42 ~,445.70 3,000.00 1,972.gO 1,572.34 :~I.OG 5.50 Total Receipts g281,935.613 ~121,9~.~. $232,665.46 ~ ~ " ~ ..... ' $1~,~,oo~,0q $54,550.96 Town of SouthoT. d EXHIBIT C 0P£P~TING FUNDS SUM;~Ati~ OF CASH DISDURSE~,~Ts tEAR ~,NDED DECE?LoER 31, 1964 General Government Safety Ed ~ca t ion San~tat:ior~ Health ~elfare gnterpr~ sen De~t Ser~ ce 3onstr~ctioa and Pe~nent l~ro~ement s F~m P~ceeds of In~ebt eSness F~m Other ~nrces disce]la ~eous >ifghway-Item ~ ] dghway-Items 2, 3, %oral Ddsblzrsenents Town-_~tdp ?s rt 3enera~ H_~g~hwmy C~ $1'[9,505.78 7,763.28 17,884.74 23,799.35 23,674.39 ]5,013.70 ]4,065.50 3~262.50 .2,000.00 l~,736.09 $277.991.2~ $121.583.5J ~121,5a~454 173,420 $184,980.09 e220 .... = ~. ,¥JV./~ ~:184.9~0.09 %o'~n of Town of Southold EXHIBIT D TRJST AND AGENCi FUNDS STATEMENT OF :CASH ~!bV~CEIPTS, DISBURSEMF~/Ts AND ~ALAi~CES iEAR .~:NNDED DECE~R 31, 1964 ~. S. incom~ Tax Withheld New Iork State Income Tax Witlfl~eld Social Security - Employees~ ~.~ Town's S~are £hAaraatee and ~id ~poslts G~ I~nce -E~lo~es~ ~.~ Town's Sha~ Dido ~ce~es De~t ~rvice: ~ttituck Perk District C~tchog~e-New E~folk Park District Total L~eceipts and Disburaements (To Exhibit A) Cash ~:~lan~s, Deglnning end Ending Recelot~ $36,893.73 &,685.50 24,957.01 262.5O 5,753.26 600.00 3,085.00 3,329.8~ $79,5OO.J6 2,025.22 $81,5')2.08 Dis ~rsements $36,g93.73 4,685.50 25,087.86 5,753.26 600.00 3,085.00 3,337.50 $79,442.85 2.1~9.23 A~ALYS~S OF CLOSING L~ALANCES AT DEcF~BER 31, 1964 Social Security - Employees ~ ~ Town's Sh~re (~uarantee and ~id Deposits Total Fund Laleoces C_a~h Lalances ~1,886. ?~ 262.50 Town of Southold SCHEDULE 1 ALL FU~DS RECONCI4IATION OF CASH AND I~K ~ALANCES AT DECE ~MDER 31, 1964 Cash b2 tlunds: Per Exhibit A: Highway Special Districts Trust and Agency Tax Account (for Distribution) Total to be Accounted for - All Fumes Accounted for as follows: Fund Total $169,664.24 28,110.70 5,~66.O4 2,]49.23 104,5]~.7i ,';ame am~ Location of ~;a nks Account Balan~ Outstanding Checks .Net ;alley National Bank of Long Islam:t (~reenport, Neu ~ork Oe~ral(Checking) $ 72,?07.69 General (Time Deposit ) 115,O00.00 Welfare 5,069.00 Agency and Trust 6,022.42 Tax Account 119,679.13 $23,193.~5 69.00 3,873.19 15,16.~39 $ 49,~14.24 115,0~.00 5,000.00 2,1~).23 104,5l,~..7L :~orth Fork Bank and Tra~t Co~pany ?~ttituck, Ne~ Yerk High~ay Special Districts 32,973.50 5,566.04 4,862.80 Total Net Cash i.n 4an'~ $309,854.95 Petty C~sh Funds Total to l~et Fund Balances $310,004.95 (a) Verified from certi,ficates of depositaries. (b) A r~conciliation of the town clerk's petty cash fund of $50.00 was effected during the course of the examination. The $100,00 fu~ of the receiver of taxes ~as ~deposited on June 17, 1965. STATE OF NEW YORK DEPARTMENT OF AUDIT ANDCONTROL DIVISION OF MUNICIPALAFFAIRS Defe~.ed Pa~ m~ n~ Special Distr~ot Bonds SC~LEDULE 2 ALL FUND~ STATEM~;T 0F DID~3TEDN~S iEAl{ ENDED D~X~E~F~ 31, t964 /ssued Pa~d '~uts~andin~ During Du~ng Outstanding 3,600.00 ,~, .OO $ 3~600.00 ~' 6,000.(~ 3,400.00 6,137.50 3,262.50 4.000.00 .00 4,000.00 .00 Town o£ Southold ADDFiQDA - DEPARTMf2~TAL SCHEDULF~ Schedules 3 and 6 set forth sum~.aries of receJ~pts~ (]tsb~rsements and cash balances of a justice of the peace and the receJver of taxes. Schec~les ~,, 5 and '? ~let forth the c~sh bs/ance~ of two j~st~ces nf the peace and the town clerk. STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL SGHADUI~ 3 JUSTICD OF P~AGL E. PER~ EDWARDS ]~EAR ~DED DECEIZRiER 31, ]96.4 $ 3.00 415~0_Q See m~port conzmest ~uder ~Justice of the Peace~. ?o~n of Sou~ho~ ~CHEDULE 4 JUSTICE OF PEACE }LE~I A. C~APJ{ Liabilities and b&nk Lalance ~eptember 22, 1965 .~ank S~lance ~ptember ,~o 1965 Valley 2~tio~al Bank ?,reenterS, Ne~ Yerk Analysis of Cash Balance September 22, 1965 Due to State Comptroller - Fines (9/1 - 9/22/65) Cash .~ail 'i~identifled (Excess) Total Liabilttfe~ $ 95.00 375.00 , o.oo i;480. O0 (~) Verified from certificate of depositary ~ote: ~ee report comment under "Justice of the Peace" Town of Southold SCHEDULE 5 ~ ~o.,A~m OF PEACE RALPH W. TUTHILL R~conciliatiom of Liabilities and Bank Balance September 29~, 1965 !ank Balance September £9, 1965 The Norti~ Fork Bank a~d Tr~t Co. ~,~ttttuck~ ~ew York ~s~: Total Outstanding Chec~ l~et Ba~ ~a~ance ~826.~3 Analysis: of Cash l~alance September 29, 1965 Due to State Comptroller - Supplementary Reports (1963/5) D~ to State Comptroller - Underpaid August, 1965 Due to State Comptroller - Fines (9/1 - ~/29/65) Due to State Comptroller - Civil Fees (9/1 - 9/29/65) Cash Bait Unidentifie~ (Excess) Total L~biliti~s $17l. 50* 30.00' 210.00 2.50 340°00 .~_72.73. $826.73 (a) Verified from certificate of depositary Note: See comment under "Justice of the Peace" * Supplementary report and payment re~ived by the State Co~mptroll~r on October 7, 1965. STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AN~AIRS Town of Southold sCHEDULE 6 RECEIV~ OF TAIES RICIIARD L. WOODHULL ~I~tMARY OF ~ALANCE~, RECEIPTS AND DISBUR~MENTS ]fEAR ENDED DECEM~R 31, 1964 balance January t, 1964 Total balance and Receipts Disbursements ~alance DecemBer 31, 196A $ 673,946.17 3,1AT,gA1.99 93,821,888.~6 2,966,172,27 ileconciliation of Audit and Bank Balances December 31, 1964 ~ank balamce December 31, 1964 The Nor%h Fork Bank and Trust Southold~ N. Gash on Hand Deposited: January 4, 1965 Januaw ~ 196§ N. 0. Check of 12/!6/64Redepoai%~d 1/14/6~ Petty Gash Fund Total Cash to Meet Audit Balance $73,936,26 9~94~.5 p 77.04 $ 701,660.04(a) t53,955.85 ~ o0. oQ 85'5,715.89 Analysis of Cash [mlance Decembe~ 31, 1964 Due to Supervisor Due to 'Town-- Petty Gash Fund Total Liabilities (a) Verified from certificate of depositary $ {5~! ,6] 5.89 100. O0 ~8§5,7] 5.89 Town of Southold SCHEDUEE 7 TOWel CLERK ALBERT W. RICHMOND Reconciliatio~ of Audit and Balak Balances August 3l, 1965 ~rkk i~alaace August 31, 1965 Eorth Fork Dank and Trust Company Southold, New ~ork Less: Total OutstaYing Checks ~et Ba~ ~alance Cash on Ham~ ~osited September 1, 1965 Petty Cash Total Cash to Meet Audit Balance Am~lysis of Cash l~alaace August 31, 1965 . Due to Supervisor Due to County Treasurer - Dog License Fees Due to County Clerk - Conservation Licensee Fees Due to State Health Department - ~,~rriage L~cem~e Fees Petty Cash F~nd Total Liabilities $263.10(a $257.10 3,50 ~ ~0.OO $226.10 28.00 3.00 3.50 50.00 (a) ~erL=ea from certificate of depositary i~iote: $~e report comment ~nder "Town Clerk". SCHEDULE 8 ,~ISuELLAI~EOoS DEPART~EhTAL 9ECEIFTS In addition to the departmental balances~ receipts and disbursements shown ia the preceSing schedules, the followin~ tabulation shows the re~ip%e of other town officers and boa,'ds during the fiscal year ended December 31~ 1964. The total receipts ~.i~ted be]ow [md been transmitted to the sugerviaor at the close of the perl~] examined except ss ~oted. Rece~ ved by Receipts Receipts On Hand Paid to T~wn Trustees $4,~09.~3 $ .00 h~i!ding Eas~oector (a) 3,720.70 30.00 2/65, $25.00; ]0/65, $5.00 b,ard of Appeals 572.C0 .00 (.) Includes receipts of ?leaning 2oard. C_~r$i$ic~tip_G I, D~,~JiLD Ro S~EE-~Ah, do hereby certify that i sm an Examiner ia the ~Iew ~c;rk State Department of A~dit a~m~ Coet~ol; t~mt purs~mnt to law examination of the Accol.~nta ~ad Fiscml Affairs of the TO~ OF ,[,OU~TI OF S~FFOLK! that i ~mwe read the fore~oi~g report of such examirmtion and that the same is true to the beat of my knowledge, information and belief. Seni_or Ex, miner of MunJ¢:ipal Affairs STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS