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Home My WebLink About1965-1967 669 TOWN OF $QLD COUPff or SUMItC Period Covered: January 1, 1965 Tbroz4h De 31, 1967 Helen M. Ott Examiner Approved. Jay A. zin Supervising Examiner of icipal Affairs Area ? j ( Town of Southold TABLE OF CO HTAI'I'S Part 1 - tiRlWAL AND STATISTICAL IXWOWKTIOR I E I Principal Officers Daring Period Examined 1 Governing Laws 2 i j Population 2 Incorporated Villages 2 Districts 2 Assessed Valuations 3 Su=nary of Budget and Tax Levy 3 � II� Part 2 - AUTHORITY AND SCOPB OF EXAMINNAATIOM i Authority 4 j Scope of Examination 4 II � j Part 3 - RESUIRS OF EIANIRATION { Audit of Revenues and Receipts Tax Levies 4 it Other Revenues and Receipts 5 ij Audit of Expenditures i j Disbursement Procedure:. g ! �( Ccepensation for Personal Services 5 j claim 5 Appropriation Control T Indebtedness 7 Tovn Justices T Social Services 8 Oaths and Undertakings 8 i' Part 4 - FIRAHCLAL STATS ; I j Index to Financial Statements 9 Attachment ij Examiner"s Certification i I' i i ii I STATE OF NEW YORK j DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS 1. i Town of Southold ; I GUMPAL AND STATISTICAL INFORMATION Principal. Officers During Period Examined Supervisor and Social Services Officer Lester M. Albertson IICouncilman Louis M. Demarest Howard C. Valentine ii Town Justice E. Perry Edwards Ralph W. Tuthill I, Henry A. Clark Town Clerk Albert W. Richmond i Superintendent of Highways Harold D. Price (1/1/65-12/31/65) i' Raymond Dean (lfl/6l/6 6-12/31/67) • Receiver of Taxes and Assessments Richard Woodhull (1/1/65-12/31/65) " Bertha Okula (1/l/66-12/31/67) i i i i I� i� i I i I i STATE OF NEW YORK j DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS 2. Tovn of Southold Goveraim Laws I Tina Law and other general lags of the State of Now York. i Special Acts • Obap'e 13, Laws of 1860 Csaptot 615, Lags of 1893 j Suffolk County Tax Act � i Suffolk`County Charter i IIi C, o tion _Of Which F�� Town in Y41Me � I� it. S. Census 1960 13,295 2,608 i I ''��corporateett VY1L►ge i i Wholly within town tireenport V i i li Districts • !f Districts � (With se to governing boards Cutcboque Fire District hast Marion Fire District Fishers Island Fire District i Mattltuck Fire District Orient biro District Southold Fire District j Cutchoi ue-New Suffolk Park District i; M%ttituck Paark District i Southold Park District x Fishors Isl :Ferry District Fishers Island Qarbsgs i Refuse District Orient Mmquito District i it Other Special Districts v�Cutchoqueer Lighting District t Marion Li0ting District Fishers IsLighting District Mattituck #1 Lighting District i Mattituck #2 p ij '/Orient Lighting District I� Peconic Lighting District ing District l i -'W*st-Greeexpc►rt Lighting District l Bast West &eenport Fixe Protection 'i District ii II i STATE OF NEW YORK I DEPARTMENT OF AUDIT AND CONTROL {I DIVISION OF MUNICIPAL AFFAIRS 'I 3 Town of Southold i i Assessed Valuations for 1967 Real Property $44,590,475.00 1� Special. Franchise 1,624,,ng.00 li Total - Fully Taxable $46,214,594.00 1 I Partially bcempt 1,333:370.00 whams Exempt 6,769,860.0o j, Total Assessed valuations $54,317,824.00 of Budget and Ux Levy - 1967 i Less j Estimated Taxes Funds Appropriations Revenues Levied 1 Tana-aide • ! General $351,800.21 $133,667.33 $ 218,132.88 ;; xighway 162,770.62 13,497.49 149,273.13 Town-Outside Vip e Ckmeral 29?,400.00 78,568.12 218,831.88 I •i gY 233,0248.93 29:405.53 203, 3.4o Special Districts ji Fire 156,293.73 Fire Protection 15,og0.46 Ferry 57,951.14 Garbage and Refuse 21,381.00 i; Lighting 45,85o.00 Park 46,261,97 ! Mosquito 3,000.00 School 4,80%Wnjo ` Total Payable to Supervisor $ 2,9440706.89 Total Payables to County Treasurer 1,205,772.60 Total 4,150,479.49 i i� Ii I Ii � I I� I 4� I STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS C 4 i Town of SouthcaA �j �I AU'THMZi''f AM SCOn OF EMO== Authority II ' f This ear mination of the accounts and fiscal affairs of the town has been sada pursuant to the authority vested in the State Comptroller by Article 3 of the 00neral Municipal. Iran and the report of emotion has been prepared and I filed as required. i it II, II �i Scope of Ixudr tion I Xxomination of Records The accounting records of town and special district funds and of on town officers and eegaayses were examined. Cm;p►liance with statutory requirewnts i iwas determined by an ennination of supporting documents and other records. !; The examination was made in accordance with generally accepted auditing i standards, and accoxn&ly included tests of the accuracy of accounting records, review of internal controls and such other auditing procedures • emsidered necessary. RESU tt S OF Olt i i. Audit of. Revenues and Receipts i is Tax WV ion i I� Takes levied were verified to determine whether or not they were in i .accordance with the seas authorised.. I II The tax rolls torr the years of 1965, 1966 and 1967 vere returned to the county treasurer's office in accordance with time requirements of the Suffolk Oounty Ux Act. The statembts of returns made by the receiver of taxes and the re3A*aes executed by the county treasurer indicated that proper s►e"Wting had been made for the total taxes extended on the mills as shown by the tax I warrants. Taxes collected in December, 1967 for the year 1968 and recorded in the i cashbook of the receiver Vere traced to bank deposits. i Takes payable to the supervisor were traced to his records. !i I STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS ii i 5. I Town of Southold Other Revenues and Receipts Moneys received by or due to the town were verified by examination of the records of town, officers and employees. Transmituas to the supervisor were traced to his records. Mmoys received by tam officers, required by statute to be paid to other agencies, were traced to remittances to these agencies. jl Various religious organisations and service clubs were not charged fees ` for building permits or zoning appeals. Such Yeses may not be waived or reduced for a church, private school or similar non-profit organization. {� (14 Op. State Cos>pt., Pages 232, (1954)) +� The extent of es { oempl3ance was observed with respect to statutory restrictions for the deposit, segregation and user of moneys for specific purposes, and statutory requirements L for the issuance of receipts where no other evidence satisfactory for purposes of audit was available. s Audit of .Expenditures Al.sbursemfsnt Procedure �I Disbursements were saft by checks signed by the supervisor and were i supported by abstracts signed by the town clerk and by audited claimis, payro3.is, contracts, canceled bonds and notes, court orders,, or by other supporting ,I evidence C nsation for Personal. Services Payrolls wears certified by town officials and by the Suffolk County Civil Service Commission. I Compensation paid to officials and emplo;ves was at the rates established for the positions and within the available appropriations. Claims j1 Clal s were audited by the: town board. The `CONUMU Uhich`follow are based upon examination of the claim for legality and validity. i' STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS 1 I i 6. i i Town of Southold i, ItOXimtion Various claims v'hieh vere audited d and paid for rel* rsement (I of expenses were not sufficiently itemized. The following examples of this leak of itemization were taken from 196T els' Duties of office of constable for Fishers Island from II October 24th to December 1. 900 miles 0 10¢ $9 0.00 Wises in connection with Suffolk County Assessors Associations Westing $ 5.00 j i; zxpemeses in connections with nesting of j Superintendent of Highways Xssociations $ 6.00 i ( MUcell imeous and food $34.90 i. Other meals and expenses T,50 i� Supplies for men 2.75 Claims should not be audited and allowed, unless they are in sufficient � detail to permit proper audit. (Town Le o 1103) • T%=* In certain instances payments for minor purchases of gasoline and for &Tr travel and hotel accommodations Included state and Local tam . A mwniapality is exegpt from the p►yoent of such taxes. The Claims should ?nave been adjusted to exclude these twces before allowance and payment. �i i tares for Publicity in the 1967 year a claim of $100.00 for dues was paid to the Long Island Associations a publicity organization. There is no statutory authority for a tonin to pay dues to a publicity organization. ft"-Ml Dines In 196T the superintendent of hi&ways subaseitted a *lain for a cpensees yh ch included $5.00 for "Ducat Association of Teona Superintendsnts of R gheays". The dues of an individual memebership are a personals rather than a public 1 ) Ii i C2mltr8e• (20 0p. St. -p age �s li j Purchases in Rx"" of *1s000.00 No rececrol, was found to indicate that I� bids sere req ss y c advertising for purchases, of tires and tubes which aggregated Sas excess of $1,000.0O in the 196"f fiscal year. Sxeept as otherwise provided by law, all purchase contracts in excess of i! $1pOOO.O0 should be awarded to the loerest responsible bidder after public il advertisement for bids. (General Municipal Laws 1103) i r 1 STATE OF NEW YORK j DEPARTMENT OF AUDIT AND CONTROL j DIVISION OF MUNICIPAL AFFAIRS fI I T. i Town of Southold • tipo awl J17�'d�'"ia �! I Bears appropriation accounts were overdx*m at December 310 1967, i No wgmmditure may tie NOW or pecuniary liability incurred unless an mutt leas been appropriated WA is available0 or has been authorized to be j borro"d, pursuant to the ummi ice Lav (Town Lav, 1118). The supervisor should not pox7dt arty appropriation account to be ovrerdravn at any time (Tom Lav, 1119). i l Indebtedness s' I� A sumaatry stategent of the indebtedness of the town is shown in Mddbit C. I All obl14pations vore authorized and issued and the procaeds Were "posited, expended amd accounted for in compliance with an licable provisims of the I Loesl !"mance �. I I i I Town Justices We PMlite Ail tbm town justices who served during the period exadned Frere frequently Late in depositlr4 fines„ tees and bail in their official bank accounts. Rule T of the Adadnistrative Board of the Judieftl. Conference requires all such mneys to be deposited in an official wank account within sev oy-tvv hours after receipt. i! i I i I �i II I I! ' I .i j! I 1 STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS 8. 'Om of doutlold i� AftlaU doai�a]. EfervS txation of U* Mgkand Now re1w., moual cox* dim at bmW end burials for U"i obarges am admdnistered by the town pursumat to Section 69(1) of tbo smi43. darriam Imo'. mum" ppfc rA^t od for pstbUc "#Ut,wm US *we vwo daburs" by j the toft sv"rvua r Itht� a+r social sor ruse off e"# l 3 dates cad thtderwup i Oaths of Offift , tis Of US caths of officer an fiU disclosed that &U tem o ,e t find fttb* of OffiZO In ststAtWr fit &A for the period axonlosi. k� • � �� 'ti�s 4 i All of than r ai Uvd undertski m found cc Pile tar' the period i 1' i ,i I i j li I � it i �j ii i! I� l STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS 9• Town of Soutbold • I' Ind" to Fiv=c1ma Statemasts Sumary of Cash %gyres, Receipts and Disbursements Exhibit A operating Funds - Spry of Cash Receipts Schedule 1 Summary of Cash Disburseomts Schedule 2 Trust and Agcy tWW - St*tewmt of Closing ice Bsblbit B i StatSWARt of Indebtieftesa Exhibit C � Addenda - Dev artmatal sw"Ules I Tarn Clerk 8cheduloe Teawetiae Sobodale T ;ust wee Scl edu],e 5 Tonin Justice Schedule 6 Receiver of Taxes and Assessments Sc'leedule 7 i i it i 1� Ii i ► STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS Tom of Sowtho3A • MMIM A I*= Jay 1# 105 to Umomber 34 105 maburo- Belau" +� MOU-66 # 364OW-21 *5s,365-50 ► #9W•2T In .3e#x.41 135#956.18 130#033.56 980M.03 s t &r .58 sIL36.63 671. MW.79 • 5, • 5, l 5,,#610.84 '�39m•96Us #;' •� 3#339, 5• s QN.015.0 rrmsm J=u*gy 1# 6 to 0 oft* r 31v 1966 190 9w.*T a $ 8149.03 9, ", 5A T5 65# • Mft5.79 t ,�90 99 0490980io 980"6.50 34#35:•96 916#591.53 7998'•7 53x •75 be 1 mit 9qt *025.0 �,f89# 5.15 3# x99 •35 ,r •71 Al frim J40=7 1# 461 to Dowwbft !at 3.961 zo 3�3��ttrsm� � 000 Y' # 16U .63 � 'i"9s8d�3..41 m"..41 � its*9lT•7'T 65#�'3.9� 57s •' 151#551.6 ' 6%�.4�: � 98*756.50 tm*wo 0B9#T .9r2 66#541.Q3,8� ? 33091" .75 *6 T s *86 T ,Acme far ' g# 5 + #5 • j C'/ sp� Kotriats . 61.884 6 s 5.` f.• it • Tots" i STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS i Town QS SO • scum= I atsumcw w jrjr CANN= no BANK Aral �`�+'�'�1►' # .88 PAPg *8,831.88 ,84 -40 9„ 4,46 8 Wk* 4;M. ns90•32 .?3 2a"mat,mi POW"** No".46 ftew. Sft.Vfta Skl.00 iwt+ est a 5*%*-73 3*9W.35 8,3'14.45 a*96T.50 94*.60 • TAB-45 4„554.Awtax it �►5 mehisaw 268.34 3'sow.,00 ma — Am 1.5T Trafta stat 8 .2.7 ,w 85.000 551.67 Total Hro*lvts ( blt t .► 6 ,- I i STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS i Tom OP ld 1 r Co cm 11111,11 '1 ''pill M � no xxm2 31s V6T 0003-PT 9ftft3. 980530,86 10W-00 -00 x ;c « 5 . D" ft"I"-ftimspa 3o 64a.56 ft"',sftvl**_Z*ft"t #,2.71- of XuRoalls 33sT*, 68 44sg53•3.5 4r Amblufty 9#60.68 low WA ;o �va k9 - i . tgilzz vxmmmm I j Zizg pr~ion awmAgit j STATE OF NEW YOLK DEPARTMENT OF AUDIT AND CONTROL DIVISION OF'MUNICIPAL AFFAIRS I Tom o! NOOM IAA j X)M= D 201121 M MUMM OF 00M .341AIM AT 3003MM sea Mumow X i 1 s ! I f i i STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS at B old Air VM NXM ZBCXXMR ;fit, 1967 ?off Pidd vain During n am left BwA Aittlelp n i1,0642.56 1 p000 i o 430,,6 .56 $M0000.00 .8mo.ca 18aza.00 '.. oo B � Mtkituck Pork • CaWbftw+►Xomr BattbU M T ►. „ .500«4 .�. ..�..000. 1 �jg�00 #, • F F i STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS Town of Southold ADDENDA - DEPARTMENTAL SCHEDULES Schedules 3 through 6 set forth summaries of the cash balances, receipts and disbursements of the town clerk, and town justices. Schedule 7 summarizes the cash balances of the receiver of taxes. i i • • STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS Town of Southold SCHEDULE 3 TOWN CLERK ALBERT W. RICHMOND I I d SUMMARY OF BALANCES, RECEIPTS AND DISBURSEMENTS YEAR ENDED DECEMBER 31, 1967 iBalance January 1, 1967 lt482.50 Receipts 12.190.61 Total Balance and Receipts X13,673.11 Disbursements 13,623.11 Balance December 31, 1967 50.00 Reconciliation of Audit and Bank Balances December 31, 1967 i • Bank Balance December 31, 1967 The North Fork Bank and Trust Co. I Southold, New York 1,345.75(a) { Less: Total Outstanding Checks 1.787.11 Net Bank Balance $ 441.36* Cash on Hand Deposited January 4, 1968 441.36 Petty Cash Fund 50.00 Total Cash to Meet Audit Balance 50.00 Analysis of Balance December 31, 1967 Petty Cash Fund J 0.00 (a) Verified from certificate of depositary. *Overdraft • STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS Town of Southold • SCHEDULE 4 I TOWN JUSTICE HENRY A. CLARK SUMMARY OF BALANCES, RECEIPTS AND DISBURSEMENTS j YEAR ENDED DECEOER 31, 1967 Balance January 1, 1967 $ 491.00 Receipts 3,551.00 Total Balance and Receipts $4,O42.00 Disbursements 3,622.00 S Balance December 31, 1967 0.00 i Reconciliation of Audit and Bank Balances December 31, 1967 I Bank Balance December 31, 1967 Valley National Bank Greenport, New York $ 380.00(a) Less: Outstanding Check 25.00 ! Net Bank Balance $ 355.00 Cash on Hand Deposited January 18, 1968 65.00 Total Cash to Meet Audit Balance 420.00 Analysis of Balance December 31, 1967 Due to State Comptroller - Fines $ 45,00 Cash Bail 375.00 Total 0.00 (a) Verified from certificate of depositary. • STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS Town of Southold SCHEDULE 5 TOWN JUSTICE RALPH W. TUTHILL SUMMARY OF BALANCES, RECEIPTS AND DISBURSEMENTS PERIOD ENDED SEPTEMBER 20, 1968 Balance January 1, 1968 $150.00 I� Disbursements 35.00 i Balance September 20, 1968 11 .00 Reconciliation of Audit and Bank Balances September 20, 1968 Bank Balance September 20, 1968 The North Fork Bank & Trust Co. Southold, New York $ 4-13(a) Cash on Hand Deposited September 27, 1968 110.87 • Total Cash to Meet Audit Balance 11 .00 Analysis of Balance September 20, 1968 Due to State Comptroller - Fines $115.00 (a) Verified from certificate of depositary. STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS Town of Southold SCHEDULE 6 TOWN JUSTICE E. PERRY EDWARDS SUMMARY OF BALANCES, RECEIPTS AND DISBURSEMENTS YEAR ENDED DECEMBER 31, 1967 Balance January 1, 1967 $ .00 Receipts 240.00 { Total Balance and Receipts $240.00 i Disbursements 240.00 Balance December 31, 1967 .00 Reconciliation of Audit and Bank Balances December 31, 1967 Bank Balance December 319 1967 i North Fork Bank and Trust Company Mattituck, N. Y. .00(a) (a) Verified from certificate of depositary. { • i f STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS Town of Southold SCHEDULE 7 RECEIVER OF TAXES AND ASSESSMENTS BERTHA OKULA SUMMARY OF BALANCES, RECEIPTS AND DISBURSEMENTS YEAR ENDED DECEMBER 31, 1967 Balance January 1, 1967 106,884.16 Receipts 4,012.212.04 Total Balance and Receipts $4,119,096.20 I Disbursements 3,888,663.25 Balance December 31, 1967 $ 230,432.95 Reconciliation of Audit and Bank Balances December 31, 1967 Bank Balance December 31, 1967 i • Security National Bank of Long Island Southold Office Southold, New York $ 744,308.74(a) Less: Total Outstanding Checks 621,515.33 Net Bank Balance $ 1220793.41 Cash on Hand Deposited January 2, 1968 107,539.54 I Petty Cash Fund 100.00 I Total Cash to Meet Audit Balance S 230,432.95 Analysis of Balance December 31, 1967 Due to Supervisors Unremitted Taxes Collected in December 1967 $ 230,332.95 (1967-68 Warrant) *Petty Cash Fund 100.00 Total = 230,432.95 . (a) Verified from certificate of depositary. *Returned to supervisor 1968. STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS 11 �I l ,I i I Certification l I' Ir IBLB'if M. do hueeby certify that I an an Zaamd neer in the Nov York l) State Department of Audit and Controls that pursuant to lair I have made an extoination of the Accounts and Fiscal Affairs of the TOWN OF QLD, OF SUYFOLK; that I have read the foregoing report of such examination and that the same is true to the best of my knowledge, information and belief. i i; batedX16 f` i j Associate Finer of Municipal Afftirs i i I� it I, 1 i' 1 STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS