HomeMy WebLinkAbout1971-1974 •
. -762
f
j
TM OF SCATMOLD
oaum GF SUFE=
Period Coveredi January 1s 1971 Through Dece ser 31, 1974
,r
Report Filed - Janaary 26, 1976
Depaartmnt of Audit and Control
Albame New York
Arthur Levittq State Cmctroller
Thor^.as E• Calissi
Examiner-in-Charge
i
IL_ ..._._.
AC 1426(5/71)
TO THE SWE 1SOR AND
MEMBERS OF THE TOWN
BOARD OF THE TOWN
OF SOUIHCJL.D
SUFFOLK COUNTY, NEW YORK
Gentlemen:
Pursuant to Article 3 of the General Municipal Law, we have examined the
financial statements of the various funds of the Town of Southold as of
December 319 1974 and the related statements of operations for the fiscal year
then ended.
Our examination was made in accordance with generally accepted auditing
standards and accordingly included tests of accounting records and such other
auditing procedures as we considered necessary in the circumstances. Our ex-
amination also included a review of operations of all town officers and depart-
ments for accountability and compliance with applicable statutes and regulations.
In our opinion, except as qualified by the Note to the Financial Statements,
the aforementioned financial statements fairly present the cash position of the
several funds of the Town of Southold, at December 319 1974 and the results of
operations arising from cash transactions for the year then ended. The Town of
Southold follows the cash basis of accountings consequently, the financial state-
ments prepared therefrom do not show all assets and liabilities of the town as of
December 319 1974; thereby affecting the financial position and the results of
operation of the town at this date.
Very truly yours,
OFFICE OF THE STATE COMPTROLLER
DIVISION OF MUNICIPAL AFFAIRS
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1426(5/71)
Town of Southold
• INDEX TO FINANCIAL STATEMENTS
Summary of Cash Transactions Exhibit A
Operating Funds
Statement of Cash Receipts Schedule 1
Statement of Cash Disbursements Schedule 2
Trust and Agency Funds Schedule 3
Statement of Indebtedness Exhibit B
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
r
EXHIBIT A
SUMMARY OF CASH TRANSACTIONS a
Year Ended December 319 1974
Cash Cash
Balance Cash Cash Balance
Funds January1 Receipts Disbursements December 31
d Current Funds
> General - Town Wide $ 273 072.44 $ 634 313.85 $ 653 243.65 $ 254 142.64
Na s
Oil General -, Outside Village 79,005.98 8449483.19 7989772.73 1249716.44
0
` r>� Federal Revenue Sharing 2329528.84 1699326.78 239823.92 3789031.70
fl-roaQ
'r r o Repair and Improvement 889668.76 3629207.28 3689545.41 821330.63
adx '
�� Bridges 29518.44 000 .00 20518.44
N r Machinery 38930757 1209983.71 1309388.39 289902,89
Snow and Miscellaneous 759250.21 1099387.65 1189441.32 669196.44
Nutrition Program 100 30,784..35 289434.38 29349.97
Nutrition - Special .00 1#680.74 19037.90 642.84
Welfare - Committed 60.09 60.09
Supervisor's Tax Account 1973-74 5059861.91 694999513.07 7,0059374.98 .00
Supervisor's Tax Actoun't -1974-75 .00 291839202.37 5019699.81 19681,9302.56
Special Disuictsi
Orient Light 22.57 49902:26 49702.20 222.63
East Marion Light 95.,40 39674.09 39604.85 164.64
Fishers Island Light 624.64 29580.35 29798.64 406.35
Southold Light 19015.34 120435.66 129820.46 630.84
P000nic' Light 77.79 39250.84 39151.31 177.32
Cutahogue Light ' 231.02 149654.54 149190.40 695.16
Mattituck Light #1 133.97 159067.42 149678.28 523.11
4
Mattituck Light #2 74.33 19290.18 19266.11 98.40
Bast West Greenport Light 280.92 69439.66 69550.41 170.17
Bast Fest Greenport Fire
Prptection 833.25 219952.84 229340.00 446.09 �.
Bay View Road Improvement
District 145.46 19250.00 (a) 19320.00 (a) 75.46
Reserve for Mapping 29000.00 2,000.00
Trust and Agency 13,445.74 3769407.85 3749822.49 15, 031.10
Total $1,314,254.57 $11,44192788.688 $1020929067.43 $226411975.82
a
(a) Does not include Inter-fund transfers of $19320.00,
o
e+
0
r
C1.
DIJ
A
P �
N
ONi
SCHEDULE 1
OPERATING MMS
STATEMENT OF CASH RECE nvs
Year Ended December 31, 1974
d
Federal
tv
Outside Revenue
z y Catego Town-Wide V�a Sharing N w_ ay I Hi�►,�M III I V
04 >
3
0M Real Property Taxes $344334.12 $715,050.00 $3219171.75 $1050000.00 $102#10.00
z c° Real Property Tax Items 51167.09
�
-M Departmental Income 12►751.30 36,191.35'
r z o Use of Money and Property 32,108.32 30,305.10 $ 250716.69 20►93$•93 6,979.65 6,979.65
> d Licenses and Permits 8,465.69
z Fines and Forfeitures 7,722.00
y Sale of Property and
° Compensation for Loss 7932t-.75
Miscellaneous 12,521.80 12►757.65 28.09 41536.12 90004.06
Interfund Revenue 1,320.00
State Aid 202,796.78 50,179.09 15,560.48
Federal Aid 143 582.00
Total (To Exhibit A) $634.313.85 $844,483.19 $169,326.78 5362.207.28 $120.983.71 $].04.387.65
D
n
a
N
Q1
V
SCIIEDUIE 1 (Contd.)
OPERAT IW, FUNDS
SWATEHENP OF CASH I�CE]"PTS
Year Ended December 31, 1974
East West
Greenport Nutrition Nutrition East Marion
a Fire Protection Program Program Orient Light Light Fiahers Island
0 3 y CatcZozy District Pegular SM , District Di trr, t 1ARM Rid=
o M Real Property Taxes $210923.50 $19750.00 $3v560,00 $2,500.00
z> Departmental Income \ $19680.74
n; Use of Honey and Property 152.26 114.09 x.35
Etiiscellaneous $21971,6.45
e 7rrc.erfund Revenue 6037.90
o Non-Revenue Receipts 22.3
CA o Total (To Exhibit A) $21,252.84 $30,781,35 $1�.,B $4.9W.26 53 COs
n
A
O
V
I�
SCHEDUIE 1 (Contd.)
OPE,RAT IM FUNDS
STATEIiENT OF CASH MMIPTS
Year Ended December 310 1974
0
ob
<a
25
3
o:> Southold Peconic Cutchogue evoert
Light Light Light Mattituck Mattituck Light
z °
Cat For strict str3,Ct D3stx'�. t L . 9 St
r x o Real Property Taxes $12p050.00 $30150,00 $140200.00 $1.4,600.00 $1r 250.00 $6j240,00
>tv w
o Use of Money and Property 385.66 100.84 454.54 7.42 1�0�1r$ I .66
z ...� ........�......
z�
y° Total (To Exhibit A) $121.425.66 $3___�__250,.8_,,,tl 1"6.24.54 $15,067.42 $1&22091 :J§W2 6
h�
AC 1426(5/7 1)
Town of Southold
SCS OME 3 �Cant&)
OPMW3M FUNDIS
STATEME OF CASH REQI"S
Year Ended December 31, 1974
Bay View Road
Thprore meat
Category District
Real Property Taxes $1,250.00
Interfwnd Transfer 1.324.Oa
Total (To Exhibit A) 2. 70.00
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
Town of Southold
SCHEDULE 2
OPERATING FUM
STATEMENT OF CASH DMIRSEMEENTS
Year Ended December 31, 1974
East West Nutrition Nutrition
Town- Federal Greenport Program Program
Outside Revenue Fire Protection Regular Special
Town-Wide Village Sharing Him r� Highway III Highway TV District Account Account
Function
General Government Support 32949274.20 3 10,708.00 323,160.32
Education 19200.00
Public Safety 159754.93 - 5769124.67 663.60 322,340.00
Health 259862.01 29499.84
Transportation 69035.53
Economic Assistance and
Opportunity 159398.38
Culture and Recreation 1050600.98
Home and Community Services 659328.16 409348.92 $289434.38
Undistributed:
Debt Service - Principal 449910.00 -
Debt Service - Interest 4,1503.12 -
Employee
,503.12Employee Benefits 729274.18 1699091.30 ,•-; 61,089.37 1.29358.31 22,955.92
Iciferfund Transfers 1,320.00 $1,037.90
Ron-Budgetary Expenditures - 842.25
Repairs and Improvements 3079456.04
Machinery 119,030.08
Snow and Miscellaneous 96,485.40
Total (To Exhibit A) - 1653,303,74(a) 3798772.73 123^823,92 E368�545,.441 IL300388.39 i118,441�32 12Z*340.000� 128,434.38 11,037.90
(s) Expenditures presented in this schedule were $60.09 more than cash disbursements.
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
Tom of Southold
SCHEDULE 2 (Contd.)
OPERATING FUNDS
STATEMENT Of CASH DISBURSEMENTS
Year Ended December'31,' 1974 '
East West
Orient East Marion fishers Island Southold Peconic Cutchogue Greenport Say View Road
Lighting Lighting Lighting Lighting Lighting Lighting Mattituck Mattituck Lighting improvement
District District District District Dis,, strict District_ Light 41 ,Light District- Oistslgt.�
Function
Transportation $4,702.20 $3004.85 $20798.64 $128820.16 $39151.31 $149190.40 814,678.28 $10266.11 •• ' =69550.11
Undistributed: ,
Debt Service — Principal1,2g0.00
Debt Service— Interest 120.00
Interfund Transfers L320,00
Total (To Exhibit A) ?00 ';ALP �� ....., r� �' i3 i'� 7 �� 1.L i �1 «.`
AC 1426 IS,71)
Town of Southold
i
SCHEDULE 3
TRUST AND AGENCY FUNDS
CASH BALANCES, RECEIPTS AND DISBURSEMENTS
Year Ended December 31, 1974
Balance
Beginning Balance
of Disburpa- End of
fund Fiscal Year Rec_ sipts ments Fiscal Year
Group Insurance : 399239.07 j 399239.07
State Income Tax 370996.67 379996,67
Federal Income Tax 152,260.62 '19!t,260.62
Association and Union
Dues 20391.49 2,391.49
Social Security ; 119925.77- 1260779.98 1249261.90 ; 149443.85
Guaranty and Bid
Deposits 700.00 500.00 700.00 500.00
Bond and Coupon
Account - Park
District 757.59 79688.75 89446.34
Bingo Licenses 2,047.50 2,047.50
Sales Tax 21.38 571.61 546.74 46.25
Tax Account* 505,861.91 8,682,715.44 79507,074.79 196810502.56
EEA 6,432.16 6,932.16
Confiscated Money 41,00 41.00
Federal Revenue
Sharing * 232,_ 528.84 340903.00 267,431.84
Total (To Exhibit A) ; 13,445.74 ; 376.407.85 ; 374.822.49 ;_ 15,031.10
* Not included in total as in annual financial report
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1426(5/7 1)
Town of Southold
EXHIBIT 8
STATEMENT Of.INDEBTEDNESS
Year Ended December 31, 1974
Outstanding Outstanding
Beginning of End of
Type Fiscal Year Paid Fiscal Year
Notes
Capital : 39.250.00 : 30250.00 $ .00
Bond Anticipation 740100.00 249700.00 49w400.00
Bond Anticipation 29400.00 19200.00 19200;00
Bond Anticipation 301000.00 10000.00 209000,00
Bond Anticipation 6p300.00 29100.00 49200.00
Bonds
Serial Bond - machinery 279840.00 "G�'�360.aa
Road Improvement -
Terry Waters 8,400.00 2,100.00 6,300.00
_ Total $152,290.00 $50,310.00 5101,980.00
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 142615/71) Town of Soutbold
RM TO FINMIAL $TATEKKM
Mw following financial data vas omitted brca the Finanoial Statementst
Beginning Disbnrae- ftding
Balance e t meats_ B—alanalk
Bay Haven Road Improvement District 0 2,1,1.5.87 2,1.45.87 0
Terry Waters Road Improvement District 0 2v415.00 2,11.5.00 0
West Greenport Water Supply District 0 24.9500.00 249500.00 0
i
t
t
}
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1 426 151'7 1 1
1.
Town of Southold
AUDIT FINDINGS
Town Hoard t
Airport Contract A contractual agreement whereby the town leased certain
property as a town airport also provides that the airport operator should
collect such fees and charges as the town may from time to time determine
shall be levied upon the public for use of such leased premises.
There were no specific fees mentioned in the contract and no fee
schedule was produced for examination. The examiner was informed that by
verbal agreement landing fees were established and would be collected for planes
landing at the airport .ether than for repairs.
No records were presented by the operator to substantiate the fees
remitted to the town.
A schedule of fees to be collected should be established by the town
board. This type of contract should require that the operator maintain records
to adequately account for all fees collected on behalf of the town and that
these records should be subject to audit periodically by a representative of the
town.
Supervisor
Workmen's Compensation Insurance premiums were paid on highway and police
overtime wages. paid at the rate of time and one-half. Since overtime premiums
are not subject to compensation insurance, one third of all overtirle wages paid
should have been excluded from the claims.
In various instances highway employees whose job titles normally command
the highest compensation rate, perform other duties which have a lower rate.
Premiums for these employees were based on the higher rate.
We recommend that payroll records submitted for insurance company audits
provide a separate distribution of overtime pay and a proper allocation of time
spent in the lower rate categories.
Every effort should be made to collect any refund due to the town.
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 142615711
z.
Town of Southold
Petty Cash Uimburs83ent Petty cash vouchers that substantiate claims for
reimbursement of the police chiefIa petty cash fund were retained by the police
chief,
A11 voucher receipts should accompany the claim submitted for reimbursement.
Eikh—way Depart - ntt
Daily Work Orders No record could be found to indicate work performed or
material used in the vehicle maintenance shop.
A work order system should be instituted for all work done in the maintenance
shop,
Parts InvenftoXX An accurate accounting of vehicle and equipment parts in
stock could not be made. The parts inventory was not currently maintained.
A perpetual inventory of all parts in stork should be maintained and
reconciled periodically with a physical inventory.
Work Log No record_could be found to indicate the work perfo"raed by the
general construction and cleaning crews.
A daily log should be kept recording the location and job each Llan is
performing,. A notation of man hours required for each job should be made after
the job is completed.
Town Justice
Town Justice Doyan does not keep a cash book to record cash receipts and
disbursemente.
Effective July 1, 1974 the justice shall maintain a cash book in which he
shall chronologically itemize all receipts and payments (Administrative Board
of the Judicial Conference, Rule 30.9).
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS ,'
3.
Town of Southold
Police De_par mut
Vacation and Sick Leave Pblicy No record could be found to indicate
the amount of vacation tine, sick leave, and personal leave the chief of
Police Was to receive each year.
Furthermore, no record Was maintained
time, personal leave, cOmpensatory time or by the
for the chief vacationfor accrued poli
police.
The town board should establish policy for the amount of leave time
Which may be accrued annually by the chief of. police.
In addition, a perpetual record of vacation time, sick leave
leave and compensatory time should be maintained by the town , personal
.
Cash Receivts Moneys collected at the
' photocopies and photographs ' police station for the sale of
p �phs are deposited in the police chief's personal
checking account. Tr*msmittals are made by personal check from the police
chief to the town supervisors office.
All town moneys should be deposited directly into an official town bac
account.
Receiver of Takes
Certain tax payments received on or before Jan 10 1
as late as January 29, 1975 but were rocorded in the cash receiptsere jou nalessed
as having been received Janutuy 10, 1975. Moneys received were not deposited
until processed.
Moneys received by the receiver of taxes should be recorded as of the date
of receipt and deposited intact within twenty-four ho-ars of receipt (Town Law,
137).
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1425{5/71) 4•
Town of Southold
GENERAL AND STATISTICAL INFORMATION
Principal Officers Duriaz Period Examined
Supervisor and Social Services Officer Albert M. Yartocchla
Councilman James H. Rich, Jr.
a
Howard C. Valentine (1/1/71-12/31/71)
a
James F. Homan (1/1/72-12/31/74)
Town Justice Louis M. Demarest
a a
E. Perry Edwards (1/1/71-12/31/72)
a " Francis T. Doyen (1/1/73-12/31/74
n a Martin Suter -
Town Clerk Albert W. Richmond
Superintendent -of Highways Raymond C. Dean
_,.
` Receiver of Taxes and Assessments George Mellas
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1426!51'!1)
Zbvn of Southold
GovernIN Lays
Town Lav and Other general lava of the State of Nov York
Special rotas Chapter n3s Lava of 18W
Chapter 6150 Lava of 1893
SuffoU County Tax let
8uffolk .County Charter
oontat�ion Of Yhiah
in Yilla¢s
U.S. Census 1970 16,80 20481
Inoorflorated Villaas
1&o3.1y within town Greenport
Steal IIistr_ icts
Districts with Treasurers other than Supervisor
Fire Districts
Cutohogue
East Marion
Fishers Island
Mattituck
Orient
Southold
m
Park Districts #=
Cutchogne-New W-ffoU
Mattituck :
Southold ,F
< Orient-East Marion
Fishers Island Garbage and Refuse District
Orient Mosquito District
' Fishers Island Ferry District Y
Other Districts
Lighting
Cutchogne
East Marion
Fishers Island
Mattituck #1
Mattituck #2
Orient
Peconio
Southold
Fest West Greenport
East West Greenport Fire Protection District
West Greenport Water Supply District
{
Other Trustees of the Freeholders of the Commonalty
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 142615/71) TOW0 of
Somthold
6.
jammed Yalnations for 1�
4
xsal P"party $65,256,740.00
Special Aw3chise 1 ,=00
Total — Fully Taxable $670103..42A.00
Partially m campt 2,463,720.00
i&olly Ezmpt 7.265.945.gg
Total ABseased Valuations $76.833.085.00
r
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
- 7•
Town of Southold
AC 1426(5/71)
• Summar9 of Hudket and Tax IM — 1974
Less
Estimated Taxes
Funds Apyrovriations Revenues Levied
Tonin Wide
t General $7781,369.12 $434,035.00 $ 344,334.12
Highway 281,626.44 74,218.44 2072408.00
s
)
Town — Outside Village
General 8351,750.00 120,700.00 7150050.00
Highway 431,500.00 110,328.25 3211,171.75
Svecial Districts
t
Fire 302,221.50
3
• Fire Protection 210923.50
i
Water Supply 24,500.00
Ferry 63080.00
Lighting 620300.00
Park 96,664.63
Road Improvement 6,110.87_
Mosquito 5,000.00
Garbage and Refuse 44,050.00
School 5,297,122.52
Total Payable to Supervisor $7,5119236.89
Total Payable to County Treasurer 770.053.72
Total • $8,281,290.68
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
o.
AC 1426(5/71) Town of Southold
?AHLS OF CONTENTS
I Letter of Opinion
II Financial Statements
III Note to Financial Statements
IV ,{ Audit Findings
9 General and Statistical Information
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 142615/71)
•
Certification
I, WILLIAM J. CUNNINGHAM, do hereby certify that I am a Chief Examiner in the
New York State Department of Audit and Control; that pursuant to law I have
supervised an examination of-the Accounts and Fiscal Affairs of the ?OWN OF
SOUTHoLD, COUNTY OF SUFFOLK] that I have read the foregoing report of such
examination and that the same is true to the best of my knowledgey information
and belief.
Dated D /j
Chief Examiner of Municipal Affairs
v
r
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS