1975-01-01 to 1978-12-31
~
it,'
. r.
'. Ii
. . .
STATE 0'" NEW YORK
OFFICE OF THE STATE COMPTROLLER
A a... A NY
12236
EaWARO V. "liGAN
State Comlltrol''''
80M-113
TOWN OF WAPPINGER
COUNTY OF DUTCHESS
~
Period Covered: January 1, 1975 Through December 31, 1978
Report Filed - May 5, 1980
Department of Audit and Control
.....
RECEIVED
MAY 6 1980
ELAINE H. SNOWDEN
Carl D. Miller
Examiner-in-Charge
......
(~
i <i
< ~....,.
AC 1428-A (2/77)
I. Letter of Opinion
II. . Financial Statements
III. Audit Findings
Town of Wappinger
TABLE OF CONTENTS
IV. General and Statistical Information
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
~. ......
~
\
'-"
!,-\..,.,
AC 1428 - A {2/771
1.
TO THE SUPERVISOR AND MEMBERS
OF THE TOWN BOARD OF THE
TOWN OF WAPPINGER
DUTCHESS COUNTY, NEW YORK:
Pursuant to Article 3 of the General Municipal Law. we have examined the
balance sheets of the various funds of the Town of Wappinger as of December 31,
1978 and the related statements of revenues. expenditures and fund balance for
the year then ended. Except as explained in the following paragraph. our
examination was made in accordance with generally accepted auditing standards
and accordingly included tests of the accounting records and such other auditing
procedures as we considered necessary in the circumstances.
We did not attempt to verify the accuracy of the statement of general fixed
assets or the fixed assets and accumulated depreciation reported in the water
and sewer enterprise funds. The town does not maintain a system of fixed asset
accounting as provided for by generally accepted accounting principles. The
figures presented for fixed assets were prepared by the independent accountant.
but they do not purport to encompass all fixed assets of the town.
In our opinion, except for the effects of implementation of a fixed assets
accounting system. if any, and other departures as detailed under audit findings.
the aforementioned financial statements present fairly the financial position
of the Town of Wappinger at December 31. 1978 and the results of its operations
and the changes in its financial position for the year then ended in conformity
with generally accepted accounting principles for governmental units. applied
on a basis consistent with that of the preceding year.
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 1428-A (2/771
'-"
INDEX TO FINANCIAL STATEMENTS
General Fund
Balance Sheet
Summary Statement of Revenues and Expenditures
Analysis of Changes in Fund Balance, Unreserved
General Fund - Town Outside Village
Balance Sheet
Summary Statement of Revenues and Expenditures
Analysis of Changes in Fund Balance. Unreserved
Highway Funds
Balance Sheet
Summary Statement of Revenues and Expenditures
Analysis of Changes in Fund Balances, Unreserved
Federal Revenue Fund
Balance Sheet
Summary Statement of Revenues and Expenditures
Analysis of Changes in Fund Balance, Unreserved
(\.-.
Special Revenue Funds
Balance Sheets
Summary Statements of Revenues and Expenditures
Analysis of Changes in Fund Balances, Unreserved
Lighting District Funds
Balance Sheet
Summary Statement of Revenues and Expenditures
Analysis of Changes in Fund Balance, Unreserved
Water Districts Funds
Balance SheetsL
Summary Statements of Revenues and Expenditures
Analysis of Changes in Fund Balances, Unreserved
Sewer Districts Funds
Balance Sheets
Summary Statements of Revenues and Expenditures
Analysis of Changes in Fund Balances, Unreserved
Debt Service Fund and General Long-Term Debt
Balance Sheet
Revenues and Expenditures
\_.\...
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
2.
Town of Wappinger
AC 1426. A (2/77)
3.
Town of Wappinger
'-'
INDEX TO FINANCIAL STATEMENTS (Contd.)
Capital Projects Fund
Balance Sheet
Summary Statement of Revenues, Transfers and Proceeds of Obligations
Summary Statement of Expenditures
Trust and Agency Funds
Balance Sheet
General Fixed Assets Accounts
Statement of Indebtedness
~
(~
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
(
'''-'
(\..
i\..,
\....
AC 1428- A (21771
4.
Town of Wappinger
GENERAL FUND
BALANCE SHEET
December 3lt 1978
Assets
Cash
Petty Cash
Due from Other Funds
$52t293.1S
50.00
4lt068.26
Total Assets
$93t4l1.4l
Liabilities and Fund Balance
Accounts Payable
Due to Other Funds
$17t034.64
618.00
Total Liabilities
$17t652.64
Fund Balance:
Unreserved:
Appropriated - Ensuing Year's Budget
Unappropriated
$25tOOO.00
50 t 758 . 77
$75t758.77
$93 t 411. 41
Total Fund Balance
Total Liabilities and Fund Balance
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
'-'
;
:".1.
;~:
;;
~:
...~
s~
.-;.
~-
z:
::..
=~
~
i
\...
\.,
""
o
..
D>
....
!'It
lC
'0
III
=
~
...
..
C
"1
III
CD
D>
=
~
""
"1
D>
::I
CD
...
"
"1
CD
~
~
~
IIG
~
I~
I:;
...
::I
..
It
"1""
"'0
C ..
::I =
~....
""112
.. lC
='0
::I III
CD =
...~
tD ...
.. "
CD C
...
III
CD
1IJ=C"lIlJ"""'~
!l 0 en... c III
'O.....O=~::1
....tD..==....llI
o COlli......
'CD>"1B'On=
III ::I III ... 0 ...
III ~ n.. en
D> .. D> ~
r1is.~~;;;'~
;I:a=-~~~
... c tD CD = =
....=n,.,. .
l"'t ...... m tD
CD .. III ::I =
'< I>> " '"
.. tD
en...
tD 0 III
"1 = ::I
<: ~
...
n
III
II
i
'0
o
"1
...
C
::I
...
...
'<
*
....
"..
....CD
. .
CD~
8S
88
*
W
\0 ~ W "..
NN:..... ....w..
.. .... ......
~""CDW""OCD
8::::~~~8:g
188 g 8 g 8 8
~....~
....
.
~....
w....
...~
88
~ *
w
\0 .,.. \01 "..
.......... CDwO
0" ... Co .. '"'N '"'5l .N
8::::=8~C5;
8888888
~...:
...~
~....
... ....
ow
.... ....
".....
r: *
...
.... VI W N
............, QD....1o.)
\0"'......,.00....
OCD~OO.,......
CD\O"'O............
. . . . . . .
~~:::g~g~
<J)
"..
CD
o
a-
...
..."..
~....
~ <J)
....... ...
z;..,s:.. ...0\
. . .
C9'~"",, NIoDO\
\CIJ:'oN NW"""
~~:". ~~?
a-....oo...."'"..
~'-C......=CDO'lo~
rt
en
c
'0
'0
o
...
...
~ 0
III"
I:.:-€
I.. tD ::I
......=
... ...
o
::I
II
>
'0
>'0
CD "1
o CD
>'0 C
Q,.. '"
"'lIlI
C D> III
. t't,.,
......
tD 0
"'::I
III
!'If 112
= Ie
I'l ."
C III
II ::I
~..c>.
... ::I ....
.. ~...
::I C
n ..
III III
CD CD
c:
::I
III
11I::1
'" n
....c
= .
= ~
n III
III ..
III
~
""
o
...
=
....
*
....
....
~
..,.
o
....
18
~ ~~
~
'0
"1
o
'0
...
...
III
"
III
~
...
C
::I
~
III
=
...
=
::I
n
III
~!
o
...
'='
tD
"1
en
o
C
...
n
It
III
~;:~:!~~rr:;1;'
D> CD .... ::I n III "0 :r D>
"' n ltl to n> ~ 111 ""'"
III III CD = 0 .. ...
..... 0 en '"""". ."
>......"'" 11"""1
"'1lI ::I CD:l:llID> 0
~="'Q. O=lC'O
llI... ..::I.. III
o 0 "'::1 III D> ......
C "a 0 c.,< ~" '"
Illlt... llI'C
"1 ...." D> ... B
... III III ::I = III ""
"C ... ... C. n I>>
..2!.."i ~
~ ... ,., .. I'D fD
~ III III 0
fIl '0
C"l III
i a
III
::I
fIl
D>
...
...
o
=
""
o
...
D>
....
:a
III
<:
III
::I
C
III
III
*
"..
\0
....
.
"..
o
....
~~~
.... ....
00
88
8
*
"..
\0
....
.
..,.
o
....
~~.,..
.... ....
00
00
00
8
~
...
o
"1
l'"
o
II
II
*
N
.... NCD
......w""'......NCD
O~Q.ClOV.-:-
888;:;:8~
. . . . . .
888888
*
N
.... NCD
.....W""'......NOD
2.~2CD~~
C58C5;:;:8~
. . . . . .
888888
....
... ...
.... """ ....00
o O"'~"""'CD
.. ......
NO".t:-J:to0'\ Z:o-VlCDW
v:~g:~~~~~
. . . . . . . . .
g:::~g~~~~~
~
~ ....
..... ....... .......-.
..., 0"Il ....~CD
.. ......
a" ,p.,-"N.c-~"""
N"..O......"'O'"
~~?~:-~~:-':--a
C\NO"IlC.....N..ao.lJI
ONNCIoO\oaI\JI.....N
" " "
:a
III
<
III
::I
=
III
CD
:a 112 0
III III ...
< ... ...
III ...lIlI
= . ...
C .. =
III ... '"
Illlll....
~
:I:t
<........
III ... C
= iI CD
C = ...
III .. III
III " Q.
~
I[ ~
....C
<: =
I~ ..
~~
~llI
III "1
...
"
-<
III
=
...
112
::I
~
III
'"
rr
n
III
~
1lI
...
...
...
...
'"
....
CD
en
i
!;
-<
en
""
~
~
!'It
Z
""
o
...
C'l
!'It
Z
!'It
~
l'"
...
~
f:\
<
112
Z
c:
!'It
en
~
':I
~
"C
!'It
~
...
""
c:
:a
!Ol
en
-;
o
~
o
...
~
ill
"0
'0
...
=
(JQ
III
...
:"
AC 1426.A (2/77)
6.
Town of Wappinger
~
GENERAL FUND
ANALYSIS OF CHANGES IN FUND BALANCE, UNRESERVED
Year Ended December 31, 1978
Fund Balance Beginning of Fiscal Year
$ 85,441. 72
Add: Revenues
498,661. 32
Total
$584,103.04
508,344.27
$ 75,758.77
Less: Expenditures and Transfers
Fund Balance End of Fiscal Year
(
\\.....
<\..
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
\...-
\\...
l\.-
AC 1426- A (21771
GENERAL FUND - TOWN OUTSIDE VILLAGE
BALANCE SHEET
December 31, 1978
Assets
Cash
Due from Other Funds
Total Assets
Liabilities and Fund Balance
Accounts Payable
Fund Balance:
Unreserved:
Appropriated - Ensuing Year's Budget
Unappropriated
Total Fund Balance
Total Liabilities and Fund Balance
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
7.
Town of Wappinger
$123,249.34
9,055.81
$132,305.15
$ 5,650.25
$ 54,000.00
72,654.90
$126,654.90
$132,305.15
AC 1426 - A (2177)
9.
Town of Wappinger
h
'\iw
GENERAL FUND - TOWN OUTSIDE VILLAGE
ANALYSIS OF CHANGES IN FUND BALANCE, UNRESERVED
Year Ended December 31, 1978
Fund Balance Beginning of Fiscal Year
Total
$ 66,905.55
424,348.69
$491,254.24
364,599.34
$126,654.90
Add: Revenues and Transfers
Less: Expenditures
Fund Balance End of Fiscal Year
G
,'-'
~
STATE OF NEW YOU
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1428 - A (2177)
10.
Town of Wappinger
'-"
HIGHWAY FUNDS
BALANCE SHEET
December 31, 1978
Assets
$11,194.57
Cash
Liabilities and Fund Balance
Accounts Payable
Fund Balance:
Unreserved:
Appropriated - Ensuing Fiscal Year
Unappropriated
$ 5,751.02
Total Liabilities and Fund Balance
$ 4,500.00
943.55
$ 5,443.55
$11,194.57
Total Fund Balance
I
\\.,.
\~
ST A TE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1428. A (21771
.\..-
\\.,.
'\..r
\_~
Cf.I
~
:2:
s:
~
~
~
I-l
=:
Cf.I
~
Q
E-t
i
a
~
?a
Cf.I
~
~
>
~
r.:..
o
I
~
E-t
Cf.I
i
Cf.I
.......
~
~ CIl
CIl'O
6~
-
'0
-1-1 <U
5~
o CIl
~ ~
~
00
,...
0\
r-l
'0
't:l CIl u)
CIl -1-1 CIl
-1-1 co :l
~! ~
~-I-I>
:9 u) <U
.....~~
r-l
M
~
CIl
1
(.)
CIl
~
't:l
CIl
'0
I:
~
~
co
CIl
><
't:l
r-lCllu)
co -1-1 CIl
I: co :l
.... a I:
00.... CIl
.... .u >
~ U) CIl
o~~
.......
OMr-l~
OIl'\r-lN
011'\
1I'\r-l
..;tN
r-l ,...
-
Q)o
O~O\II'\ ,...
Oll'\ooN 1.0
.... .
o\O.;t\O 0
r-lO~M 0\
II'\.;tOO\O ~
... ... ... ...
r-l~II'\~ \0
~ 1.0
..;t .;t
Q)o Q)o
0000 0
0000 0
.... .
0\00\0 11'\
r-l 11'\ 11'\ M 11'\
11'\0\0\0 r-l
ft ... ... ...
r-lr-l~~ N
11'\.-1 ,...
.;t .;t
Q)o Q)o
0000 0
0000 0
. . . .
0\00\0 11'\
.-III'\II'\M 11'\
11'\0\0\0 .-I
... ... ...... ...
.-I.-I~~ N
11'\.-1 ,...
.;t .;t
Q)o Q)o
U)
CIl
:l
I:
CIl
>
CIl
~
U) >.
CIl-l-l
OO~
~ CIl
co Q.
..c: 0
U)u~
CIl Il<
~r;;l't:l
E-t .u s:;
I: co
>.CIl
.u a >.
~ I: CIl
CIl ~ I:
Q.CIlO'O
0>)::....
~ 0 <
~ 00 4-1
~ 0 CIl
.-I CIl .u
co .u CIl co
CIl I: U) -1-1
p:lI-lQCf.I
.......
~
~
.;t
\0
,...
11'\
-
Q)o
CII
CIl
:l
s:;
CIl
>
~
.-I
co
.u
o
E-t
o 0
o 0
. .
o 11'\
o 11'\
,... 00
..;t 1.0
N 0\
.;t
Q)o
o 0
o 0
. .
o 11'\
o 11'\
,... 00
.;t 1.0
N 0\
.;t
Q)o
CII
CIl
(.)
~
:l
o
Cf.I
~
CIl
..c:
.u
o
CIl
(.)
I:
co
.-I
co
I:Q
't:l
5
r.:..
't:l
CIl
.u .-I
co co
.... -1-1
~ 0
Q. E-l
o
~
Q.
~
't:l
CIl
~ CIl
CIl (.)
i ~
:l.-l
(.) co
I:I:Q
CIl
~
CII CII
CIl CIl
~ (.)
E 't:l ~
.... s:; ~
't:lCO,.Q
~ ~
Q. (.)
>< I:
~ ~
CII
I:'t:l
o CIl
....-1-1
.u-l-lU)
CIl co :l
00....
't:l~"tl
:l Q.<
I:Q 0
~~
~
U)
I:
o
r-l ....
co.u.u
I: CIl co
.... 00"1"1
oo't:l ~
"1"1 :l
~I:QO
o ~
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIP AL AFFAIRS
Town of Wappinger
11.
,...00\0\0
OO~.-IO
,... .;t ~
N ~.;t
N ~oo
..
N
Q)o
MO.-l.-lO
0\0\0000
.....
NOII'\\OO
MO\OIt'\O
NO.-lOII'\
A '" .. ..
.-I..;tOO~1I'\
o ~ooll'\
~
Q)o
00000
00000
. . . . .
00000
\00000
..;t01l'\0\1I'\
... .. ... ...
~.;tooMII'\
o ~ooll'\
M
Q)o
<
00000
00000
.....
00000
\00000
.;to 11'\0\ 11'\
... ... .... ...
N.;too.;tll'\
.-I ~""II'\
~
Q)o
en
CIl
~
:l
.u
....
't:l
I:
CIl
><
~
>..u en
CO I: :l
~ CIl 0
..c::a CIl.u
OOCll 1:1:
"1"1> COCll
=: 0 .-I a
~ .-I CIl
I Q. CIl >
a (.) 0
I:I-l C111-l
o ..-1 Q.
"I"I't:l xa
.u I: :>. I-l
co co ~ 't:l
.u CIl I: >.
~ ~ CIl I: co co
o "1"1 00.... ~
Q.CO't:l..c:~..c:
en Q..... (.) 0 00
I:CIl~COI:""
COp:lI:QXCf.l=:
~
E-t
11'\0
\00
..;t
o
.;t
..
~
Q)o
11'\0
~O
11'\11'\
11'\ 0\
0\ .;t
r-lr-l
00 .-I
.;t
Q)o
00 0
00 0
.. .
011'\ 11'\
\0 0\ 11'\
~.;t 00
..
1I'\r-l \0
00.-1 0\
..;t ..;t
Q)o Q)o
00 0
00 0
.. .
011'\ 11'\
\0 0\ 11'\
~..;t 00
.. ..
11'\.-1 \0
tC.-I 0\
..;t ..;t
Q)o Q)o
en
CIl
~
:l
.u CII
.... ~
't:l CIl
1:4-1
CIl CII
Q.I:
>< co
~ ~
E-l
.-I
CO't:l
.u I:
o :l
E-l4-1
I-l
CIl
.u
I:
I-l
11'\
\0
..;t
o
..;t
~
Q)o
11'\
~
.
o
11'\
.;t
~
0\
.;t
Q)o
CII
~
CIl
4-1
en
I:
CO
~
E-l
't:l
I:
CO
en
CIl
~
:l
.u
"1"1
't:l
I:
CIl
Q.
><
~
.-I
CO
.u
o
E-l
~~
gr "tl
'l"'l ~
a
'l"'l en
tlO Ql co "tl
Ql ~ ~ r::
~ ~ =' Ql ~ ~
ctl .u~ ctl
I Ql co 'l"'l en I Ql
>t Ql "tl r:: >t
Ql ::l r:: ctl Ql
CJ~ m Ql ~ CJ~
r:: ctl t:l.E-t r:: ctl
ctl CJ > >< ctl CJ
~ co ~ ~ ~ ~ co
ctl'l"'l ctl ctl'l"'l
~I'r.. .u ~I'r..
0
"tl~ E-t co "tl~
r:: 0 "tl co r:: 0
& ~ Ql &
t-::I
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1428. A (2/77)
13.
Town of Wappinger
~
FEDERAL REVENUE FUND
BALANCE SHEET
December 31, 1978
Assets
Cash
$57,598.82
Liabilities and Fund Balance
Due to Other Funds
Fund Balance:
Unreserved:
Unappropriated
$ 94.00
Total Liabilities and Fund Balance
57,504.82
$57,598.82
(\.,.
,
~~
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
'--
\.
(,,-
\~
AC 1428- A (21771
14.
Town of Wappinger
FEDERAL REVENUE. FUND
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES
Year Ended December 31, 1978
Revenues
Use of Money and Property
Federal Aid
$ 4,363.56
140,173.00
$144,536.56
Total Revenues
Expenditures
General Government Support
Public Safety
Health
Transportation
Culture and Recreation
Home and Community Services
Economic Assistance and Opportunity
$ 8,517.73
13,631. 03
31,500.00
56,000.00
60,261. 77
3 , 211. 20
250.00
$173,371. 73
Total Expenditures
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
~
(\.
c.,.
AC'1426- A (2/771
15.
Town of Wappinger
FEDERAL REVENUE FUND
ANALYSIS OF CHANGES IN FUND BALANCE, UNRESERVED
Year Ended December 31, 1978
Fund Balance Beginning of Fiscal Year
$ 86,339.99
144,536.56
$230,876.55
173,371. 73
$ 57,504.82
Add: Revenues
Total
Less: Expenditures
Fund Balance End of Fiscal Year
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
'-"
('-'
i~
"'./
AC 1426 - A (2/771
Assets
Cash
FEDERAL ANTIRECESSION SPECIAL REVENUE FUND
BALANCE SHEET
December 31, 1978
Liabilities and Fund Balance
Due to Other Funds
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
16.
Town of Wappinger
$68.26
$68.26
('-'
(\...
(~
AC 1426- A (2177)
FEDERAL ANTIRECESSION SPECIAL REVENUE FUND
17.
Town of Wappinger
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES
Revenues
Use of Money and Property
Federal Aid
Total Revenues
Interfund Transfers
Year Ended December 31, 1978
Total Revenues and Transfers
Expenditures
Interfund Transfers
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
$ 128.36
2,660.00
$2,788.36
3,830.74
$6,619.10
$8,005.00
AC 1426 - A t2/771
18.
Town of Wappinger
,...
FEDERAL ANTIRECESSION SPECIAL REVENUE FUND
ANALYSIS OF CHANGES IN FUND BALANCE, UNRESERVED
Year Ended December 31, 1978
Fund Balance Beginning of Fiscal Year
$1,385.90
Add: Revenues and Transfers
6,619.10
Total
$8,005.00
Less: Transfers
8,005.00
Fund Balance End of Fiscal Year
$
.00
("~
.~
"'--,'
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
,...'
~
, \.-
\. '
_/
AC 1428- A f2n71
Revenues
NYS ANTIRECESSION SPECIAL REVENUE FUND
Town of Wappinger
19.
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES
Use of Money and Property
Expenditures
Manhole Raising
,
Year Ended December 31, 1978
ST A TE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL Afo'FAIRS
$
267.17
$21,905.92
'-'
(~
;~
"-.j
AC 1426-A 12n71
NYS ANTIRECESSION SPECIAL REVENUE FUND
ANALYSIS OF CHANGES IN FUND BALANCE, UNRESERVED
Year Ended December 3~, 1978
Fund Balance Beginning of Fiscal Year
Add: Revenues
Total
Less: Expenditures
Fund Balance End of Fiscal Year
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
20.
Town of Wappinger
$21,638.75
267.17
$21,905.92
21,905.92
$
.00
~
(~
\.
\\....
../
AC 1426- A 12n7J
Town of Wappinger
21.
ECONOMIC DEVELOPMENT ADMINISTRATION SPECIAL REVENUE FUND
Assets
BALANCE SHEET
December 31, 1978
State and Federal Gove~nment, Other
Liabilities and Fund Balance
Retained Percentages
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
$13,031. 22
$13,031.22
~
('-'
\. >
( \..-
____,,.J
AC 1426 - A 12n71
Town of Wappinger
22.
ECONOMIC DEVELOPMENT ADMINISTRATION SPECIAL REVENUE FUND
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES
Year Ended December 31, 1978
Revenues
Federal Aid
Expenditures
Fire Hydrants
Well Drilling
Sewage Treatment Plant Filters
Total Expenditures
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
$259,509.92
$120,925.58
35,849.16
115,951. 04
$272,725.78
AC 1426-A 12n7)
23.
Town of Wappinger
,..
ECONOMIC DEVELOPMENT ADMINISTRATION SPECIAL REVENUE FUND
ANALYSIS OF CHANGES IN FUND BALANCE, UNRESERVED
Year Ended December 31, 1978
Total
$ 13,215.86
259,509.92
$272,725.78
Fund Balance Beginning of Fiscal Year
Add: Revenues
Less: Expenditures
272,725.78
$
.00
Fund Balance End of Fiscal Year
(~
\,-~
STATE OF NEW YORK
DEP ARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1428. A 12/77)
~
Assets
Cash
DOWNSTREAM DRAINAGE SPECIAL REVENUE FUND
Liabilities and Fund Balance
BALANCE SHEET
December 31, 1978
Fund Balance:
Unreserved:
Unappropriated
~
\..,.
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
24.
Town of Wappinger
$14,164.91
$14,164.91
.......:
~
(\.r
'-_/
AC 1428 - A 121771
DOWNSTREAM DRAINAGE SPECIAL REVENUE FUND
25.
Town of Wappinger
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES
Revenues
Departmental Income
Use of Money and Property
Total Revenues
Expenditures
Drainage Project
Interfund Transfers
Year Ended December 31, 1978
Total Expenditures and Transfers
,
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
$14,993.30
1,149.77
$16,143.07
$ 8, 77 5 . 00
47,052.85
$55,827.85
AC 1426- A 121771
26.
Town of Wappinger
"-'
DOWNSTREAM DRAINAGE SPECIAL REVENUE FUND
ANALYSIS OF CHANGES IN FUND BALANCE, UNRESERVED
Year Ended December 31, 1978
Fund Balance Beginning of Fiscal Year
$53,849.69
Total
16,143.07
$69,992.76
55,827.85
$14,164.91
Add: Revenues
Less: Expenditures and Transfers
Fund Balance End of Fiscal Year
I'
~'-',
,'-'
'-., ~
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAI!\S
AC 1426- A (2177)
r'-'
Assets
Cash
PARKLANDS DEPOSIT SPECIAL REVENUE FUND
BALANCE SHEET
December 31, 1978
Liabilities and Fund Balance
Fund Balance:
Unreserved:
Unappropriated
(~
" \...
(.j
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
27.
Town of Wappinger
$31,695.38
$31,695.38
~
c\.
" \.-
,...
AC 1426. A 12/771
P ARKLANDS DEPOSIT SPECIAL REVENUE FUND
Revenues .
Departmental Income
Use of Money and Property
Total Revenues
SUMMARY STATEMENT OF REVENUES
Year Ended December 31, 1978
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
28.
Town of Wappinger
$13,400.00
1,308.34
$14,708.34
AC 1426- A 12n71
29.
Town of Wappinger
"'-' '
PARKLANDS DEPOSIT SPECIAL REVENUE FUND
ANALYSIS OF CHANGES IN FUND BALANCE, UNRESERVED
Year Ended December 31, 1978
Fund Balance Beginning of Fiscal Year
$16,987.04
Add: Revenues
Fund Balance End of Fiscal Year
14,708.34
$31,695.38
(\.
;" \..
\.. ""~
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
--...
(\.,.
'-.
t\...-
\,.- ../'
AC 142S-A 12/77)
Assets
Cash
PATROLMEN'S UNIFORM SPECIAL REVENUE FUND
BALANCE SHEET
December 31, 1978
Liabilities and Fund Balance
Fund Balance:
Unreserved:
Unappropriated
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIP AL AFFAIRS
30.
Town of Wappinger
$19.20
$19.20
,...,
(\..
'\.
\J
AC 1428. A 12/77)
Assets
Cash
DOG CONTROL PROGRAM SPECIAL REVENUE FUND
BALANCE SHEET
December 31, 1978
Liabilities and Fund Balance
Fund Balance:
Unreserved:
Unappropriated
.
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
31.
Town of Wappinger
$2,242.00
$2,242.00
..... '
~
i'..~
AC 1426- A 12n7)
Revenues
Departmental Income
DOG CONTROL PROGRAM SPECIAL REVENUE FUND
SUMMARY STATEMENT OF REVENUES
Year Ended December 31, 1978
STATE OF NEW YORX
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
32.
Town of Wappinger
$2,242.00
~
('-'
\r
\..
AC 1428-A 121771
DOG CONTROL PROGRAM SPECIAL REVENUE FUND
ANALYSIS OF CHANGES IN FUND BALANCE, UNRESERVED
Year Ended December 31, 1978
Fund Balance Beginning of Fiscal Year
Add: Revenues
Fund Balance End of Fiscal Year
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
33.
Town of Wappinger
$
.00
2,242.00
$2,242.00
~.
~
,\..,-
,_./
AC 1426- A 12/771
Assets
Cash
GEORGE SCHLATHAUS SPECIAL REVENUE FUND
Liabilities and Fund Balance
BALANCE SHEET
December 31, 1978
Fund Balance:
Unreserved:
Unappropriated
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
34.
Town of Wappinger
$26.06
$26.06
~
(~
\r
\..., ~.,'/
AC 1426 - A (2/77)
GEORGE SCHLATHAUS SPECIAL REVENUE FUND
Revenues
Use of Money and Property
Miscellaneous
Total Revenues
SUMMARY STATEMENT OF REVENUES
Year Ended December 31, 1978
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
35.
Town of Wappinger
$ 1.06
25.00
$26.06
AC 1428- A 12n71
36.
Town of Wappinger
.~
GEORGE SCHLATHAUS SPECIAL REVENUE FUND
ANALYSIS OF CHANGES IN FUND BALANCE, UNRESERVED
Year Ended December 31, 1978
Fund Balance Beginning of Fiscal Year
$ .00
Add: Revenues
26.06
$26.06
Fund Balance End of F:tscal Year
,'-"
l._
,.,\.-
1
'--. .'
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1428. A 12/77)
37.
Town of Wappinger
-.... .
LIGHTING DISTRICT FUNDS
BALANCE SHEET
December 31, 1978
Assets
Cash
Prepaid Expense
$1,296.11
3,202.00
Total Assets
$4,498.11
Liabilities and Fund Balance
Fund Balance
$4,498.11
If\....
,
, \...
\.,.. .;
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1426- A 12n71
38.
Town of Wappinger
~
LIGHTING DISTRICT FUNDS
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES
Total Revenues
Year Ended December 31, 1978
Hughsonville Chelsea Cameli
Lighting Lighting Lighting
Total District District District
$19,638.93 $13,638.33 $5,525.16 $475.44
62.82 42.63 17.88 2.31
$19,701. 75 $13,680.96 $5,543.04 $477.75
Revenues
Real Property Taxes
Interest and Earnings
Expenditures
Street Lighting
$15,320.74
$10,667.87
$4,288.11
$364.76
(~
.\r
\.../
STATE OF NEW YORK
DEP ARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1426. A 12177)
39.
Town of Wappinger
~
LIGHTING DISTRICT FUNDS
ANALYSIS OF CHANGES IN FUND BALANCE, UNRESERVED
Year Ended December 31, 1978
Hughsonvi11e Chelsea Came1i
Lighting Lighting Lighting
Total District District District
Fund Balance - Beginning
of Fiscal Year $ 117 .10 $ 51.90 $ 50.10 $ 15.10
Add: Revenues 19,701. 75 13,680.96 5,543.04 477.75
Total $19,818.85 $13,732.86 $5,593.14 $492.85
Less: Expenditures 15,320.74 10,667.87 4,288.11 364.76
Fund Balance - End
of Fiscal Year $ 4,498.11 $ 3,064.99 $1,305.03 $128.09
\~
~
\
\.. ,,'
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
~
~
~
\.. ~.
AC 1426-A 12/771
40.
Town of Wappinger
OAKWOOD WATER DISTRICT FUND
BALANCE SHEET
December 31, 1978
Assets
Cash
Water Rents Receivable
$ 8,071.68
1,353.00
$ 45,411.12
(12,488.08)
$ 32,923.04
$ 42,347.72
Utility Plant in Service
Less: Accumulated Depreciation
Net Fixed Assets
Total Assets
Liabilities and Fund Balance
Accounts Payable
Serial Bonds Payable
$ 485.05
30,000.00
$ 30,485.05
Total Liabilities
Fund Balance:
Reserved for:
Bonded Debt
Unreserved:
Appropriated - Ensuing Year's Budget
Unappropriated
$ 2,000.00
3,795.00
6,067.67
$ 11,862.67
$ 42,347.72
Total Fund Balance
Total Liabilities and Fund Balance
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
~
(\.
,~
\., '
AC '428-.4 (2/771
41.
Town of Wappinger
OAKWOOD WATER DISTRICT FUND
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES
Revenues
Real Property Tax Items
Departmental Income
Use of Money and Property
Total Revenues
Expenditures
Home and Community Services
Employee Benefits
Debt Service - Principal
Debt Service - Interest
Depreciation
Total Expenditures
Year Ended December 31, 1978
$ 4,820.00
9,696.00
409.24
$14,925.24
$ 8,645.29
29.00
1,200.00
1,560.00
1,135.28
$12,569.57
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
~
~
'-"
lj'
AC 1426- A t2n7)
OAKWOOD WATER DISTRICT FUND
Town of Wappinger
42.
ANALYSIS OF CHANGES IN FUND BALANCE, UNRESERVED
Year Ended December 31, 1978
Fund Balance Beginning of Fiscal Year
Add: Revenues
Total
Less: Expenditures
Total Before Adjustments
Adjustments
Add: Prior Years Reserve for Bonded Debt
Serial Bonds Paid Out of Appropriations
Total Other Additions
Fund Balance End of Fiscal Year
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
$2,000.00
1,200.00
$ 6,307.00
14,925.24
$21,232.24
12,569.57
$ 8,662.67
3,200.00
$11,862.67
1~
,"-'
'-
''-''
~j
AC 1426- A (2/771
FLEETWOOD WATER DISTRICT FUND
BALANCE SHEET
December 31, 1978
Assets
Cash
Water Rents Receivable
Due from Other Funds
Total Receivables
Utility Plant in Service
Accumulated Depreciation
Net Fixed Assets
Total Assets
,
Liabilities and Fund Balance
Accounts Payable
Serial Bonds Payable
Due to Other Funds
Total Liabilities
Fund Balance
Reserved for:
Bonded Debt
Unreserved:
Appropriated - Ensuing Year's Budget
Unappropriated
Total Fund Balance
Total Liabilities and Fund Balance
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
43.
Town of Wappinger
$ 4,931.41
$ 1,280.02
1,734.13
$ 3,014.15
$ 96,212.86
(22,850.54)
$ 73,362.32
$ 81,307.88
$ 1,172.52
52,600.00
1,350.00
$ 55,122.52
$ 800.00
5,000.00
20,385.36
$ 26,185.36
$ 81,307.88
~.
(~
\"'"
-./
AC 1428- A 12/771
44.
Town of Wappinger
FLEETWOOD WATER DISTRICT FUND
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES
Revenues
Real Property Tax Items
Departmental Income
Use of Money and Property
Total Revenues
Expenditures
Home and Community Services
Employee Benefits
Debt Service - Principal
Debt Service - Interest
Depreciation
Total Expenditures
Year Ended December 31, 1978
$ 5,580.00
9,513.83
204.53
$15,298.36
$ 9,363.52
52.00
2,000.00
2,680.00
2,405.32
$16,500.84
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
~
(~
'-'
\.j
AC 1428- A 12/77)
FLEETWOOD WATER DISTRICT FUND
Town of Wappinger
45.
ANALYSIS OF CHANGES IN FUND BALANCE, UNRESERVED
Year Ended December 31, 1978
Fund Balance Beginning of Fiscal Year
Add: Revenues
Total
Less: Expenditures
Total Before Adjustments
Adjustments
Add: Prior Years Reserve for Bonded Debt
Serial Bonds Paid Out of Appropriations
Total Other Additions
Fund Balance End of Fiscal Year
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
$ 800.00
2,000.00
$24,587.84
15,298.36
$39,886.20
16,500.84
$23,385.36
2,800.00
$26,185.36
AC 1426- A 12n71
~
TALL TREES WATER DISTRICT FUND
Assets
Cash
Water Rents Receivable
Due from Other Funds
Total Receivables
Utility Plant in Service
Accumulated Depreciation
Net Fixed Assets
Total Assets
(~ Liabilities and Fund Balance
Accounts Payable
Bond Anticipation Notes Payable
Serial Bonds Payable
Due to Other Funds
Total Liabilities
Fund Balance:
Reserved for:
Bonded Debt
Unreserved:
Unappropriated
Total Fund Balance
BALANCE SHEET
December 31, 1978
Total Liabilities and Fund Balance
<'-'
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
46.
Town of Wappinger
$ 5,544.12
$ 1,221.00
54,871. 79
$ 56,092.79
$ 61,210.46
(6,121.04)
$ 55,089.42
$116,726.33
(!'
$ 1,669.47
57,600.00
55,000.00
6,022.13
$120,291. 60
$ 54,871. 79
(58,437.06)
$( 3,565.27)
$116,726.33
AC 1428-A 12n7J
47.
Town of Wappinger
.......
TALL TREES WATER DISTRICT FUND
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES
Year Ended December 31, 1978
Revenues
Real Property Tax Items
Departmental Income
Use of Money and Property
Excess Proceeds on Bond Sale
$ 5,161. 00
11,484.80
1,472.30
993.74
Total Revenues
$19,111.84
Expenditures
Total Expenditures
$12,078.30
28.00
3,700.00
3,899.63
1,530.26
$21,236.19
(~
Home and Community Services
Employee Benefits
Debt Service - Principal
Debt Service - Interest
Depreciation
<-~.
STATE OF NEW YORK
DEP ARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
I
.,..,
(\.
~J..,.
AC 1426- A 12n71
TALL TREES WA!ER DISTRICT FUND
Town of Wappinger
48.
ANALYSIS OF CHANGES IN FUND BALANCE, UNRESERVED
Year Ended December 31, 1978
Fund Balance Beginning of Fiscal Year
Add: Revenues
Total
Less: Expenditures
Total Before Adjustments
Adjustments
Add: Serial Bonds Paid Out of Appropriations
To Record Equity Previously in Capital
Projects Fund
Total Other Additions
Fund Balance End of Fiscal Year
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
$ 900.00
2,600.00
$( 5,140.92)
19,111. 84
$ 13,970.92
21,236.19
$( 7,265.27)
3,500.00
$( 3,765.27)
/" .~"
'-"
(~
,'-'
AC 1426- A 121771
Assets
Cash
Due from Other Funds
Utility Plant in Service
Accumulated Depreciation
Net Fixed Assets
Total Assets
Liabilities and Fund Balance
Accounts Payable
Serial Bonds Payable
Total Liabilities
Fund Balance:
Reserved for:
Bonded Debt
Unreserved:
Unappropriated
Total Fund Balance
49.
Town of Wappinger
ARDMORE WATER DISTRICT FUND
BALANCE SHEET
December 31, 1978
$ 3,379.76
49,123.61
$286,928.61
( -0- )
$286,928.61
$339,431. 98
$ 21,595.11
275,000.00
$296,595.11
$ 6,987.71
35,849.16
$ 42,836.87
$339,431. 98
Total Liabilities and Fund Balance
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1428- A 12/771
50.
Town of Wappinger
'--'
ARDMORE WATER DISTRICT FUND
SUMMARY STATEMENT OF REVENUES .AND EXPENDITURES
Year Ended December 31, 1978
Revenues
Total Revenues
$ 13,500.00
.5,815.25
4,969.72
$ 24,284.97
Real Property Tax Items
Use of Money and Property
Excess Proceeds on Bond Sale
Expenditures
Total Expenditures
$ 85,000.00
25,109.50
$110,109.50
Debt Service - Principal
Debt Service - Interest
(~
~
\~
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
(-..
~~
,~
~../
AC 1426. A 12/77)
ARDMORE WATER DISTRICT FUND
Town of Wappinger
51.
ANALYSIS OF CHANGES IN FUND BALANCE, UNRESERVED
Year Ended December 31, 1978
Fund Balance Beginning of Fiscal Year
Add: Revenues
Total
Less: Expenditures
Total Before Adjustments
Adjustments
Add: B.A.N. 's Paid through Appropriations
Improvements to Plant Financed by
E.D.A. Funds
Total Other Additions
Less: To Adjust For Prior Years Reserve
for Bonded Debt
Fund Balance End of Fiscal Year
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
$85,000.00
35,849.16
$ 1,238.40
24,284.97
$ 25,523.37
110,109.50
$(84,586.13)
120,849.16
413.87
$ 35,849.16
~
(~
i \...
\, ,/
AC 1428- A 12n71
CENTRAL WAPPINGER WATER DISTRICT FUND
Assets
Cash
Water Rents Receivable
Due from Other Funds
Total Receivables
Utility Plant in Service
Accumulated Depreciation
Net Fixed Assets
Total Assets
Liabilities and Fund Balance
Accounts Payable
Serial Bonds Payable
Due to Other Funds
Total Liabilities
BALANCE SHEET
December 31, 1978
Fund Balance:
Unreserved:
Appropriated - Ensuing Year's Budget
Unappropriated
Total Fund Balance
Total Liabilities and Fund Balance
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
52.
Town of Wappinger
$
$
71,024.50
11,171.83
1,914.66
13,086.49
$
$3,484,078.12
460,002.25
$3,024,075.87
$3,108,186.86
,
$ 7,730.09
2,897,000.00
70,683.33
$2,975,413.42
$ 25,000.00
107,773.44
$ 132,773.44
$3,108,186.86
.~
(~
\'-"
_.'-.?
AC 1426- A (2/77)
CENTRAL WAPPINGER WATER DISTRICT FUND
53.
Town of Wappinger
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES
Revenues
Real Property Tax Items
Departmental Income
Use of Money and Property
Total Revenues
Expenditures
Home and Community Services
Employee Benefits
Debt Service - Principal
Debt Service - Interest
Depreciation
Total Expenditures
Interfund Transfers
Year Ended December 31, 1978
Total Expenditures and Transfers
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
$293,538.00
119,188.24
5,193.93
$417,920.17
$123,130.00
431.00
100,000.00
159,937.54
84,078.81
$467,577.35
24,398.32
$491,975.67
,..,
\ '-"
\~
AC 1428- A 121771
Town of Wappinger
54.
CENTRAL WAPPINGER WATER DISTRICT FUND
ANALYSIS OF CHANGES IN FUND BALANCE, UNRESERVED
Year Ended December 31, 1978
Fund Balance Beginning of Fiscal Year
Add: Revenues
Total
Less: Expenditures and Transfers
Total Before Adjustments
Adjustments
Add: Serial Bonds Paid with Appropriations
Utility Plant Improvements Financed by
E.D.A. Funds
Total Other Additions
Fund Balance End of Fiscal Year
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
$100,000.00
120,925.58
$(14,096.64)
417,920.17
$403,823.53
491,975.67
$(88,152.14)
220,925.58
$132,773.44
AC 1426. A (2/77)
--,
....'
SEWER IMPROVEMENT 111 SEWER DISTRICT FUND
BALANCE SHEET
December 31, 1978
Assets
Cash
Sewer Rents Receivable
Due from Other Funds
Total Receivables
Utility Plant in Service
Less: Accumulated Depreciation
Net Fixed Assets
Total Assets
c
'-'
Liabilities and Fund Balance
Accounts Payable
Serial Bonds Payable
Due to Other Funds
Total Liabilities
Fund Balance
Unreserved:
Appropriated-Ensuing Year's Budget
Unappropria ted
Total Fund Balance
Total Liabilities and Fund Balance
\.'-'
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
55.
Town of Wappinger
$ 21,511.91
$ 4,670.14
101,055.67
$ 105,725.81
$4,363,068.80
(633,783.27)
$3,729.285.53
$3,856,523.25
$ 596.29
3,233,000.00
13.058.23
$3,246,654.52
$ 22.160.00
587,708.73
$ 609,868.73
$3,856,523.25
AC 1426-A (2/77'1
56.
Town of Wappinger
-,\
~
SEWER IMPROVEMENT 1/1 SEWER DISTRICT
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES
Year Ended December 31, 1978
Revenues
Total Revenues and Transfers
$316,901.00
52,927.26
8,691. 32
22,163.03
$400,682.61
100,982.79
$501,665.40
Real Property Tax
Departmental Income
Use of Money and Property
State Aid
Total Revenues
Interfund Transfers
c
Expenditures
Total Expenditures
$ 57.00
83,255.73
106,800.00
180,628.39
106,177.94
$476,919.06
Employee Benefits
Home and Community Services
Debt Service - Principal
Debt Service - Interest
Depreciation
~
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1426. A (2/771
,..,'
57.
Town of Wappinger
SEWER IMPROVEMENT /11 SEWER DISTRICT FUND
ANALYSIS OF CHANGES IN FUND BALANCE, UNRESERVED
Year Ended December 31, 1978
Fund Balance Beginning of Fiscal Year
Add: Revenues and Transfers
Total
Less: Expenditures
~
Total Before Adjustments
Adjustments
Add: Res. for Debt Service-Prior
Debt Prine Paid thru Expenditures
Improv. to Utility Plants
Financed by E.D.A. Funds
Total Other Additions
Fund Balance End of Fiscal Year
~
$ 21,130.24
106,800.00
115,951. 04
ST A TE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
$341,241.11
501,(}65.40
$842,906.51
476,919.06
$365,987.45
243,881.28
$609,868.73
AC t426- A (2/77)
I.....
ROCKINGHAM SEWER DISTRICT FUND
BALANCE SHEET
December 31, 1978
Assets
Cash
Sewer Rents Receivable
Due from Other Funds
Total Receivables
Utility Plant in Service
Less: Accumulated Depreciation
Net Fixed Assets
\'-
Total Assets
Liabilities and Fund Balance
Accounts Payable
Fund Balance
Unreserved:
Appropriated-Ensuing Year's Budget
Unappropriated
Total Fund Balance
Total Liabilities and Fund Balance
l~
STATE OF NEW YORK
DEPARTMENT OF AUDlT AND CONTROL
DlVISION OF MUNICIPAL AFFAIRS
58.
Town of Wappinger
,
$ 29,574.04
$ 6,396.87
1,096.15
$ 7,493.02
$2,973,601.06
(927,212.04)
$2,046,389.02
$2,083,456.08
$ 16,044.71
$ 39,900.00
2,027,511. 37
$2,067,411.37
$2,083,456.08
AC 1428 - A (2/771
59.
Town of Wappinger
'-"
ROCKINGHAM FARMS SEWER DISTRICT
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES
Year Ended December 31, 1978
Revenues
Total Revenues
$ 76,520.72
1,806.10
31,524.57
$109 ,851. 39
Departmental Income
Use of Money and Property
State Aid
ExPenditures
Total Expenditures
$107,823.49
135.00
74,340.02
$182,298.51
~
Home and Community Services
Employee Benefits
Depreciation
;~
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1426- A (2/771
60.
Town of Wappinger
'-"
ROCKINGHAM SEWER DISTRICT FUND
ANALYSIS OF CHANGES IN FUND BALANCE, UNRESERVED
Year Ended December 31, 1978
Fund Balance Beginning of Fiscal Year
$2,139,858.49
Total
109,851. 39
$2,249,709.88
Add: Revenues
Fund Balance End of Fiscal Year
182,298.51
$2,067,411.37
Less: Expenditures
,-
'-"
I
\\..,r
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1428. A (2/771
61.
Town of Wappinger
-...,
'. .
WILDWOOD SEWER DISTRICT FUND
BALANCE SHEET
Dec~ber 31, 1978
Assets
Cash
Sewer Rents Receivable
Due from Other Funds
$ 42,133.26
$ 2,279.20
58.23
Net Fixed Assets
$ 2,337.43
$371,847.42
(36,833.89)
$335,013.53
$379,484.22
Total Receivables
Utility Plant in Service
Less: Accumulated Depreciation
Total Assets
(t...
~~
Liabilities and Fund Balance
Total Liabilities
$ 5,917.58
357,000.00
$362,917.58
Accounts Payable
Serial Bonds Payable
Fund Balance
Unreserved:
Appropriated-Ensuing Year's Budget
Unappropriated
Total Liabilities and Fund Balance
$ 20,920.00
(4,353.36)
$ 16,566.64
$379,484.22
Total Fund Balance
<~
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1428- A (2177)
62.
Town of Wappinger
\
'-'
WILDWOOD SEWER DISTRICT
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES
Year Ended December 31, 1978
Revenues
Total Revenues
$32,539.00
47,559.80
1,540.49
13,210.44
$94,849.73
Real Property Taxes
Departmental Income
Use of Money and Property
State Aid
Expenditures
Total Expenditures
$ 128.00
40,811. 79
13,000.00
19,538.11
9,296.18
$82,774.08
(~
Employee Benefits
Home and Community Services
Debt Service - Principal
Debt Service - Interest
Depreciation
(\.r
ST A TE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
,.,
(~
\,~
AC t42S-A (2/77)
Town of Wappinger
63.
WILDWOOD SEWER DISTRICT FUND
ANALYSIS OF CHANGES IN FUND BALANCE, UNRESERVED
Year Ended December 31, 1978
Fund Balance Beginning of Fiscal Year
Add: Revenues
Total
Less: Expenditures
Total Before Adjustments
Adjustments
Add: Debt Principal Paid Through Expenditures
$13,000.00
Total Other Additions
Fund Balance End of Fiscal Year
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
$ (8,509.01)
94,849.73
$86,340.72
82,774.08
$ 3,566.64
13,000.00
$16,566.64
AC 1426-1. (2/771
~'
MID POINT PARK SEWER DISTRICT
BALANCE SHEET
December 31, 1978
Assets
Cash
Sewer Rents Receivable
Due from Other Funds
Total Receivables
Utility Plant in Service
Less: Accumulated Depreciation
Net Fixed Assets
~
~
Total Assets
Liabilities and Fund Balance
Accounts Payable
Serial Bonds Payable
Due to Other Funds
Total Liabilities
Fund Balance
Reserved for:
Bonded Debt
Unreserved:
Appropriated-Ensuing Year's Budget
Unappropriated
Total Fund Balance
Total Liabilities and Fund Balance
(~
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
64.
Town of Wappinger
$ 4,323.25
$ 1,868.50
10,347.12
$ 12,215.62
$728,074.47
(71,644.97)
$656,429.50
$672,968.37
$ 3,902.34
22,000.00
120.00
$ 26,022.34
$ 6,761.16
15,600.00
624,584.87
$646,946.03
$672,968.37
AC 1428- A (2/771
65.
Town of Wappinger
'.
~.
MID POINT PARK SEWER DISTRICT
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES
Year Ended December 31, 1978
Revenues
Total Revenues
$23,439.50
1,213.67
11,909.21
$36,562.38
Departmental Income
Use of Money and Property
State Aid
Expenditures
Total Expenditures
$35,496.22
71.00
671.00
18,201. 86
$54,440.08
\...
Home and Community Services
Employee Benefits
Debt Service - Interest .
Depreciation
l~
STATE OF NEW YOU
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1426-A (2/711
66.
Town of Wappinger
~
MID POINT PARK SEWER DISTRICT FUND
ANALYSIS OF CHANGES IN FUND BALANCE, UNRESERVED
Year Ended December 31, 1978
Total
$664,823.73
36,562.38
$701,386.11
54,440.08
$646,946.03
Fund Balance Beginning of Fiscal Year
Add: Revenues
Less: Expenditures
Fund Balance End of Fiscal Year
('-..
(_\.0-
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1428- A (2177)
~"
\.
Assets
Cash
Sewer Rents Receivable
FLEETWOOD SEWER DISTRICT FUND
BALANCE SHEET
December 31, 1978
Utility Plant in Service
Less: Accumulated Depreciation
Net Fixed Assets
Total Assets
(~
Liabilities and Fund Balance
Accounts Payable
Serial Bonds Payable
Due to Other Funds
Total Liabilities
Fund Balance
Reserved for:
Bonded Debt
Unreserved: '
Unappropriated
Total Fund Balance
Total Liabilities and Fund Balance
:,-~
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
67.
Town of Wappinger
$ 1,825.01
3,710.02
$151,271.35
(35,926.91)
$115,344.44
$120,879.47
$ 16,820.22
82,800.00
5,234.13
$104,854.35
$ 2,741.02
13,284.10
$ 16,025.12
$120,879.47
AC 1428- A (2/771
68.
Town of Wappinger
'-"
FLEETWOOD SEWER DISTRICT
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES
Year Ended December 31, 1978
Revenues
Real Property Taxes
Departmental Income
Use of Money and Property
$ 8,705.00
27,393.23
243.88
Total Revenues
$36,342.11
Expenditures
Total Expenditures
$ 67.00
29,940.27
3,200.00
4,220.00
3,781. 78
$41,209.05
c""
Employee Benefits
Home and Community Services
Debt Service - Principal
Debt Service - Interest
Depreciation
\, ,.,
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1428- A (2/77)
--,
'-'
FLEETWOOD SEWER DISTRICT FUND
Town of Wappinger
69.
ANALYSIS OF CHANGES IN FUND BALANCE, UNRESERVED
Year Ended December 31, 1978
Fund Balance Beginning of Fiscal Year
Add: Revenues
Total
Less: Expenditures
Total Before Adjustments
Adjustments
Add: Reserve for Bonded Debt-Prior
Debt Principal Paid through
Expenditures
$1,456.02
3,200.00
Total Other Additions
c
Fund Balance End of Fiscal Year
(~
ST A TE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
$16,235.44
36,342.71
$52,578.15
41,209.05
$11,369.10
4,656.02
$16,025.12
70.
AC 1428- A (2/771
Town of Wappinger
'-"
DEBT SERVICE FUND AND GENERAL LONG-TERM DEBT
BALANCE SHEET
December 31, 1978
Assets
Provision to be Made in Future Budgets for Capital Indebtedness
$3,022,814.36
Liabilities
Total Liabilities
$1,158,214.36
12,600.00
1,852,000.00
$3,022,814.36
Bond Interest - Due to Maturity
Capital Notes Payable
Bonds Payable
,
......
\.~
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1428. A (2/77)
~
Obligations Issued
Interfund Transfers
DEBT SERVICE FUND - REVENUES
Year Ended December 31, 1978
Total Revenues and Transfers
Interfund Transfers
Serial Bonds
Total Expenditures
(\.
\~~
DEBT SERVICE FUND - EXPENDITURES
ST A TE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
71.
Town of Wappinger
$252,000.00
166,959.81
$418,959.81
$252,000.00
166,959.81
$418,959.81
AC 1426- A {21771
-,
~
Assets
Cash
Cash in Time Deposits
Total Assets
CAPITAL :PROJECTS FUND
BALANCE SHEET
December 31, 1978
Liabilities and Fund Balance
Accounts Payable
Retained Percentages, Contracts Payable
Due to Other Funds
Fund Balance
,
.
',-,
Total Liabilities and Fund Balance
,
~
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
72.
Town of Wappinger
$368,312.43
153,640.00
$521,952.43
$ 5,000.00
14, 721. 99
170,909.52
331,320.92
$521,952.43
AC 1426. A (2177i
73.
Town of Wappinger
'-'
CAPITAL PROJECTS FUND
SUMMARY STATEMENT OF REVENUES, TRANSFERS, AND PROCEEDS OF OBLIGATIONS
Proj ect
Actual Revenues,
Transfers, and
Proceeds of
Obligations
Revenues
Total
$ 572.18
33.12
24,398.32
4,045.21
15,696.74
259,118.33
2,600.00
2,000.00
47,052.85
$355,516.75
(~
Storm Sewer
Highway Equipment
Central Wappinger Water
Drainage Construction
Town Hall
Mid Point Park & Hunter Drainage
General Fund-Town Wide Vehicle
General Fund-Part Town Vehicle
Kent Road Drainage
\.~
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1428- A (2/77)
~'
CAPITAL PROJECTS FUND
SUMMARY STATEMENT OF EXPENDITURES
Expenditures
Project
Sewer Improvement #1
Mid Point Park & Hunter Drainage
Kent Road Drainage
Total
(\.
i "'-_
\..~
ST A TE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
74.
Town of Wappinger
Expenditures
to Date
$100,982.79
150,869.31
49,332.35
$301,184.45
AC 1426- A (2177)
75.
Town of Wappinger
~'
TRUST AND AGENCY FUND
BALANCE SHEET
December 31, 1978
Assets
Cash
Due from Other Funds
$23,941.55
94.00
Total Assets
$24,035.55
Fund Balances
(~
State Retirement Systems
Social Security
Street Opening Deposits
Other Non-Expendable Trust Funds
Due to Other Funds
Total Fund Balances
$ 221. 59
8,439.32
5,057.26
8,055.55
2,261. 83
$24,035.55
~ "-'
\~/
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIP AL AFFAIRS
AC 1428-A (2/77)
~
Assets
GENERAL FIXED ASSETS ACCOUNTS
December 31, 1978
Land
Buildings
Improvements Other Than Buildings
Machinery and Equipment
Construction Work in Progress
Total Assets
Investment in General Fixed Assets
(~
Bonds and Notes
Current Appropriations
Gifts
. State Aid
Federal Aid
Other
Special Revenues
,
Total Investment in General Fixed Assets
, '-"
,.
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
76.
Town of Wappinger
$ 741,021.59
121,224.31
1,852,497.98
126,971. 23
177,513.42
$3,019,228.53
$1,681,767.04
174,263.60
732,779.75
21,905.92
350,404.87
58,107.35
$3,019,228.53
AC 1428. A (21771
.......'
77.
Town of Wappinger
STATEMENT OF INDEBTEDNESS
Year Ended December 31, 1978
~
Notes
Bond Anticipation
Capital
Bonds
(\..
1971 Town Improvement
1973 Public Improvement
1974 Public Improvement
1977 Public Improvement
1978 Public Improvement
Highway Equipment
Total
. '-'
\,-"
Outstanding
Beginning of
Fiscal Year
$ 621,300.00
.00
1,070,000.00
78,000.00
1,170,000.00
6,035,000.00
.00
11,000.00
Issued
Paid
Outstanding
End of
Fiscal Year
$ .00 $563,700.00 $
12,600.00 .00
.00
.00
.00
.00
791,400.00
.00
40,000.00
3,000.00
35,000.00
210,000.00
.00
11,000.00
57,600.00
12,600.00
1,030,000.00
75,000.00
1,135,000.00
5,825,000.00
791,400.00
.00
$8,985,300.00 $804,000.00 $862,700.00 $8,926,600.00
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1426. A 12/771
78.
Town of Wappinger
.\...-
AUDIT FINDINGS
Financial Statement Presentation
Significant Accounting Policies
Method of Accounting Except for water and sewer enterprise funds, the
town presents its financial statements and maintains its records on the modified
accrual basis of accounting using a double-entry system. Under this system,
revenues are recorded as received in cash except those which are susceptible
to accrual and those which are not received at the normal time of receipt.
Expenditures are r~corded as incurred except that:
a} Prepaid expenses are not recognized
b} Accrued interest on indebtedness is
not recognized as an expenditure
until paid
c} The encumbrance method of accounting
is utilized
Enterprise funds should be accounted for on a full accrual basis. Revenues
should be recorded when earned and expenditures wnen liabilities are created.
Significant differences from this basis, with respect to water and sewer funds,
are described herein under "Departures from Generally Accepted Accounting
Principles".
(\..r
Description of Funds and Account Groups The following is a brief descrip-
tion of the funds and account groups maintained by the town and presented in the
financial statements:
l} General Fund - Accounts for all
financial transactions not required
by law or other provisions to
be accounted for within other funds.
2} Special Revenue 'Funds - Used to
account for the proceeds of specific
revenue sources required to be
accounted for through separate funds.
3} Enterprise Funds - Utilized to account
for the financing of services to
the general public. Where all or
most of the costs involved are
paid in the form of charges to
users of such service.
4} Debt Service Fund - Used to account
for the payment of principal and
interest on long-term general debt.
\~
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1426- A 12/77)
79.
Town of Wappinger
i\.
5) Capital Projects Fund - used to account
for moneys used for the acquisition
of capital facilities other than those
financed by special assessment or
enterprise funds.
6) Trust and Agency Fund - utilized to
account for moneys received to be
held as trustee or agent or to
be transmitted to others.
7) General Long-Term Debt Group of Accounts -
used to account for long-term
indebtedness not required to be
accounted for in any other fund.
8) General Fixed Asset Account Group -
Used to control and account for
fixed assets not accounted for
in any other fund.
Departures From Generally Accepted Accounting Principles
1) Retirement System Costs
(,\..., The Town of Wappinger is a participating member in the New York State
Employees' Retirement System. During each fiscal year, the town budgets for
and pays its contribution for the plan year ending the preceding March 31. The
liability for the period from April I of the preceding year to the close of
the fiscal year has not been disclosed in the financial statements. Full accrual
of pension costs of enterprise funds is required by generally accepted account-
ing principles.
2) Presentation of Debt Service Fund and General
Long-Term Debt Gtoup of Accounts
The debt service fund and the general long-term debt group of accounts
were presented as a single fund. Generally accepted accounting principles
provides for the presentation of these as a separate fund and a separate group
of accounts as they are used to account for different and distinct activities
within the financial records.
Additionally, the general long-term debt group of accounts presented con-
tains interest to maturity on serial bonds. Generally accepted accounting
principles provides only for the recording of the principal amount of serial
bonds payable.
,\....
\.... .'
STATE OF NEW YORK
DEP ARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1428. A (2n7)
80.
Town of Wappinger
"""
3) Fixed Asset Accounting
The statement of general fixed assets presented herein was prepared and
compiled by the town's independent accountant for inclusion in the annual
financial report. The town maintains no system of fixed asset accounting as
required by generally accepted accounting principles.
The statements prepared, while presenting certain of the town's fixed
assets, do not fully account for all fixed assets acquired prior to 1975. A
study of all fixed assets, in which all assets are catalogued and their
historical costs determined, is needed to conform to generally accepted
accounting principles.
The above comments pertain also to the fixed assets and depreciation
presented in the water and sewer enterprise funds.
4) Water and Sewer Ertterptise Fund Revenues
Water and sewer rents earned from the last billing of the year to
December 31, have not been accrued and reported. Generally accepted accounting
principles provides that in enterprise funds revenues should be recorded as
earned. In this regard, water and sewer rents should be accrued at the close
of the fiscal year for the amounts earned, but which have not been billed to
consumers.
~
Financial Position
Indebtedness
During the period examined, the capital indebtedness of the town increased
$2,431,900.00 and aggregated $8,926,600.00 at December 31, 1978.
Accounting Records
The accounting records maintained by the town were deficient in several
areas and did not conform to generally accepted accounting principles or pro-
vide for adequate accounting of town funds. The deficiencies noted i~c1ude
the following:
1) General Ledgers; The general ledgers of the operating funds did not
contain the following necessary items:
al Receivable accounts to record and account for taxes, water
rents and sewer rents.
hI St.mlJI1ary accounts of revenues and appropriation expenses
c} Budgetary accounts, including appropriations, estimated revenues
and appropriated fund balance.
'\..,..
\._j
dl Closing entries to fund balance summarizing the year's activity.
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1426- A (2n71
81.
Town of Wappinger
-.
2) Receivables
a) No control account for water and sewer rents was maintained.
b) No reconciliation of amounts billed with amounts collected and
amounts relevied for water and sewer rents was performed for
each district.
3) FixedAssets No record of fixed assets was maintained in the account-
ing records.
Federal Revenue Sharing
No record could be found to indicate that the availability of the actual
use report required by the office of revenue sharing had been published.
.
State Aid Claims
The examination of the records and documents in support of the state aid
claims filed for the operation and maintenance of the sewage treatment plants
of the Sewer Improvement Area #1, the Rockingham Farms Sewer District, the
Mid Point Park Sewer District, the Wildwood Sewer District and the Oakwood
Knolls Sewer District indicated that certain amounts claimed were not eligible
for reimbursement.
~
(""
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1428- A 12n71
82.
Town of Wappinger
.-.,.
GENERAL AND STATISTICAL INFORMATION
Principal Officers During Period Examined
Supervisor
Louis D. Diehl
Councilman
Leif W. Jensen
"
Stephen M. Sa1and (1/1/75 - 12/31/75)
Louis Clausen (1/1175 - 12/31/77)
Francis J. Versace (1/1175 - 12/31/77)
Nicholas S. Johnson (1/1176 - 12/31/78)
Bernice R. Mills (1/1178 - 12/31/78)
Janet M. Reilly (1/1/78 - 12/31/78)
"
"
It
It
It
Town Justice
Vincent S. Francese
"
n
William J. Bulger
! '\..,..
"
Town Clerk
Elaine H. Snowden
Superintendent of Highways William P. Horton
Receiver of Taxes and Assessments Amelia Crosby
"
Charles R. Rae, Sr. (3/3/75 - 7/18/75}
Matthew W. Ryan (10/1/75 - 12/31/78}
Comptroller
\....
\
"
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1428- A 12n7)
83.
Town of Wappinger
I..r
Governing Laws
Town Law and other general laws of the State of New York
Population
Town
-
Of Which
in Villages
u.s. Census 1970
22,040
4,481
Incorporated Villages
Partly within town
Wappingers Falls
Special Districts
Districts
With treasurers other
than supervisor
Chelsea Fire District
Hughsonville Fire District
New Hackensack Fire District
(<
\~
Other Districts:
Cameli Acres Light District
Hughsonville Light District
Chelsea Light District
Rockingham Farms Sewer District
Fleetwood Manor Sewer District
Wildwood Sewer District
Wappinger Sewer Improvement Area
Mid Point Park Sewer District
Oakwood Knolls Water District
Fleetwood Manor Water District
Central Wappinger Water Improvement Area
Tall Trees Water District
Ardmore Water District
\< <\...,.,
STATE OF NEW YORK.
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC T428- A f2n7J
84.
Town of Wappinger
'\...,
Assessed Valuations for 1978
Real Property
$57,301,686.00
Total - Fully Taxable
1,668,012.00
$58,969,698.00
Special Franchise
Partially Exempt
1,288,612.00
Total Assessed Valuations
5,352,690.00
$65,611,000.00
Wholly Exempt
('-'
\~
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1426- A 12/771
~ Summary of Budget and Tax Levy - 1978
Funds
Town-Wide
General
Highway
Town - Outside Village
General
Highway
Special Districts
Fire
Water
.~
Sewer
Lighting
Delinquent Water Rents
Delinquent Sewer Rents
Breakage
Total Payable to Supervisor
Less
Estimated
Appropriations Revenues
$556,407.00
4,000.00
394,157.00
492,855.00
230,134.25
462,257.00
610,414.00
19,638.93
Total Payable to County Treasurer
Total
,
,~
.STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
85.
Town of Wappinger
Taxes
Levied
$268,075.00 $ 288,332.00
250.00 3,750.00
232,907.00
45,086.00
8,850.00
139,658.00
252,269.00
161,250.00
447,769.00
221,284.25
322,599.00
358,145.00
.00
19,638.93
11,717.22
18,357.93
3.81
$1,852,847.14
2,602,675.03
$4.455.522~17
f
,
FILL IN BiLOW (1) or (2) -- whichever applies:
CERTIl'.LCATION OF CLZRK
TO BE FILED ~JITH PRC'OF OF PUBLICATION
(1) I CERTIIT th2..t the
\!\.J <t S j) ;\j E\.IJ ~
(Name of Newspaper)
is the official newspaper of
(Name
or Acti vi t;r
Dated 5"- /q - 'gO
(Signed)
0(u~(~ ~~
Clerk - Seclc~ry
~~^~~~~-i~-)Hh'K--iHH~.j~~~-~-~....J"~~,H:-X~-r~-**
(2)
I ClRTIFY that
(Name of l1u.'"licipality, District, Agency or Activity)
has no official newspaper but that the
(Name of Newspaper)
is a newspaper having general circulation in such mur.icipality, district, or
area served by such agency or activity.
Dated
(Signed)
Clerk - Secretary
w. Clnd S. D.
NEWS
DISPLAY ADVERTISING .... CLASSIFIED ADVERTISING
914-297.3723
84 EAST MAIN STREET WAPPINGERS FALLS
,"'FIDA VlT Of PUBLICATION
$Ute of New York,
County of Dutchess,
Town of WappInger.
.. . . . . . . . ~~.~~~C:'! . ~I!~~ . . . . . . . . . . . . . . . . of the
T9~ of Wappinger, Dutchell County. Ne.... Yak.
being duly awoen, uya that he h, .nd ~ the aeverll
dmes hereInafter Wil, the$(Q,:"M~:t;px-:~iewU'f
W. &; .S.D. NEWS, a newapaper prInted and publhbed
every Thuraday In the year In the Town of Wappinger,
-DutcbclI County, Ne.... York, and that the annexed
NOTICE was duly publhbed In the add ne....spApel for
.. .~~~.... week succelSlvely... 9P..C.~ ..In each week.
eo~enc1ng on the.. .1lf.j;Ja. .day of.....~.......
19. ., and on the follo....lng dates thereafter, namely 011
................................................ .
and ending on the....1~JU:L.day of.....~.......
19.80 both days Inclu.slve. ~
~~....~.......
Subscribed ~nd awoen to before me
thll..... .~.FA... .day of.. .,..Ka\!.. ........ ,11.8(>
~ --=0 -..::
.. . ... . ... . . . . . . . . . . . . . . . .. .~ . .
Notary Public
My commission expires. . . . . . . . . . . . . . . . . . . . . . . . . . . .
May 6, 1980
State of New York
Dept. of Audit & Control
John J. Hasselwander, Asaft Director
Bureau of Municipal Affairs Exeminations
Re: Town of Wappinger Examination
Report
Dear Mr. Hasselwander:
This is to acknowledge receipt, on May 6, 1980, the Report of
Examination of the Town of Wappinger accounts and fiscal affairs
for the period Jan. 1, 1975 through December 11, 1978 by the New
York State Dept. of Audit and Controll
Yours truly,
Elaine H. Snowden
Town Clerk
Town of wappinger
..
it
STATE 0.. NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
ALBANY
12236
EDWARD Y. "EGAN
Statl Comptroll.,
May 5, 1980
." ".pl~ln. Rlf.r To
Town of Wappinger
Elaine H. Snowden
Clerk, Town of Wappinger
P.O. Box 324
Wappingers Falls, N. Y.
Dear Madam:
12590
The examination report of the accounts and fiscal affairs of the
above named, completed by Examiners from this Department, is enclosed.
The examination was made, and report prepared, in accordance with
Article 3 of the General Municipal Law. We request that the report be
studied by all appropriate officials.
You are required to publish in a newspaper a notice to the effect
that a report has been received, is filed in your office and is available
for public inspection in conformity with Section 35 of the General Municipal
Law.
Please acknowledge receipt of the enclosed report.
Very truly yours,
By
EDWARD V. REGAN
State comPtrol~eJ ~
~..L.~~~.~~
OHN J. S~MIDER
Assist t Director
Municipal Affairs Examinations
JJH:mg
Ene.
'"
CENERAL MUNICIPAL LAW - SECTICN 35
FlUNG OF REPaiT OF EXAMINATICN AND NOrICE THEREOF
Section 35. Filing of report of examination and notice thereof.
1. A report of such examination shall be made and shall be filed in the
office of the State Comptroller and in the office of the Clerk of the municipal
corporation, district, agency or activity, or with the secretary if there is no
Clerk. An additional copy thereof shall be filed with the chief fiscal officer,
except that in the case of a school district, such additional copy shall be filed
in the office of the chairman of the board of trustees, the president of the board
of education or the sole trustee, as the case may be. When so filed, each such
report and copy thereof shall be a public record open to inspection by any
interested person.
2. (a) Within ten days after the report of such examination is filed
with the Clerk of the municipal corporation, district, agency or activity, or with
the secretary if there is no Clerk, he shall give public notice thereof in sub-
stantiallY the fOllowing forma "Notice is hereby given that the State Comptroller
has caused the fiscal affairs of (name of municipal corporation, district, agency
or activity) for the period beginning on.................... and ending on ...........0..
.........., to be examined, and that the report of such examination has been filed
in my office where it is available as a public record for inspection by all
interested persons."
(b) Except as otherwise provided for a common school district, the
Clerk, or secretary if there is no Clerk, shall cause such notice to be published
at least once in the official newspaper, or if there be no official newspaper, in
a newspaper having general circulation in the municipal corporation, district
or area served by the agency or activity. If there be no newspaper having general
cirCUlation, the Clerk, or the secretary if there is no Clerk, shall post such
notice conspicuouslY in ten public places in the municipal corporation, district
or area served. In a common school district which maintains a home school, the
Clerk shall post such notice on the front door of the schoolhouse. In a common
schOOl district which does not maintain a home school, the clerk shall post such
notice conspicuouslY in at least five public places in the district.
(c) The clerk of every municipal corporation, district, agency and
activity or the secretary if there is no clerk, shall file in his office proof of
the publication or posing of notices pursuant to this section. The proof so filed
shall be in such form as may be prescribed by the State Comptroller
(d) In each school district subject to the jurisdiction of a district
superintendent, under the provisions of Article forty-five of the Education Law,
such district superintendent shall ascertain that the public notice required by
this subdivision has been published or posted, as the case may be.
3. The Clerk, or secretary if there is no Clerk, shall present the
report of the examination to the governing body of the municipal corporation,
district agency or activity for its consideration at the first meeting thereof
held after the filing of the report with the clerk or secretary.
NOTE a
Proof of oublication shall be filed in the office of the
Clerk of the Municioalitv or District.
DO NOT $ND IT TO THE ST ATE C~PTROtIER