1974-01-01 to 1976-12-31
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78M-198
POUGHKEEPSIE, WAPPINGERS, IA GRANGE
JOmT IANDFILL PROJECT
TOWN OF POUGHKEEPSIE
COUNTY OF DUTCHESS
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Period Covered: January 1, 1974 'lbrough December 31, 1976
Report Filed - April 10, 1978
Department of Audit and Control
Albany, New York
Arthur Levitt, State Comptroller
H. Turner Graham
Examiner-in-Charge
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AC 1426 - A (2/771
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TO THE MEMBERS OF THE
BOARD OF GOVERNORS OF THE
POUGHKEEPSIE, WAPPlllGERS, IA GRANGE
JOINT IANDFILL PROJECT
DUTCHESS COUNTY, NEW YORK
Pursuant to Article 3 of the General Municipal Law, we have examined the
balance sheet of the Poughkeepsie, Wappingers, LaGrange Joint Landfill Project
as of December 31, 1976 and the related statements of revenues, expenditures and
changes in fund balances for the 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.
Except as indicated by footnote, in our opinion, the aforementioned financial
statements present fairly the financial position of the Poughkeepsie, Wappingers,
LaGrange Joint Landfill Project at December 31, 1976 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.
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Very truly yours,
OFFICE OF THE STATE COMPTROLLER
DIVISION OF MUNICIPAL AFFAIRS
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STATIO: OV NIO:W YOIII';
IlIO:I'AIITMIO:NT Ill-' AIIIlIT ANIl l:ONTIIOI.
IlIVISION OV MlINIl:II'AI. AVVAIIIS
AC 1426 - A (21171
1.
Poughkeepsie, Wappingers, LaGrange
Joint Landfill Project
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INDEX TO FINANCIAL STATEMENTS
Balance Sheet
Exhibit A
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Sta temen t of Revenue
Schedule 1
Statement of Appropriation Expense
Schedule 2
Analysis of Fund Balance
Schedule 3
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STATIO: OF NIO:\\' YOII"
IH:I'.\IIH1J.:NT (IF <\1 I IlIT ANIll:llNTIIOI.
III VISION (IF MlINIc:JI'AI. AI.TAIIIS
2.
AC 1426 - A (2177)
Poughkeepsie, Wappingers, LaGrange
Joint Landfill Project
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EXHIBIT A
BALANCE SHEET
As of December 31, 1976
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Assets
Total
$23,498.00
547.00
$24,045.00
Cash
Accounts Receivable
Liabilities, Reserves and Fund Balance
Total
$13,220.00
7,081.00
3,744.00
~24,045.00
Accounts Payable
Retainage Payable
Fund Balance
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STAn: OF NI.:W YOIlK
IH:I':\IlT~n:NT OF AIIDI'I' ANIl CONTIlOI.
DIVISION (1(0' \lI1NICII).~1. A"""AIIIS
AC 1426 - A (2/77)
3.
Poughkeepsie, Wappingers, LaGrange
Joint Landfill Project
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SCHEDULE 1
STATEMENT OF REVENUE
For Year Ending December 31, 1976
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Total (To Schedule 3)
$ 88,024.00 (a)
140,000.00
~228,024.o0
Fees
Special Assessment
Examiner's Footnote
(a) Includes $1,850.77 interest earned on time deposits.
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STATI-: OF NEW YOIII,
IWI'.\ IlTMJ.:NT OF A IIDIT AND CONTIlOI.
DIVISION OF MIINICII'AI. AI-TAlliS
AC 1426 - A (2/771
4.
Poughkeepsie, Wappingers, LaGrange
Joint Landfill Project
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SCHEDULE 2
STATEMENT OF APPROPRIATION EXPENSE
For Year Ending December 31, 1976
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Personal Services
Materials and Supplies
Other Expenses
Undistributed Charges
Capital Improvements
Total (To Schedule 3)
$ 21,490.00
240,831.00
28,797.00
28,185.00
70,813.00
~390,1l6.00
Statement Note: The budget represents the annual budget adopted by the Board o-r
Governors. Operations at the landfill, however, were stopped
on l-Rrch 31, 1976.
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STATIO: OF NIO:W YOIll';
IH:I'AIITMJ-:NT OF AlIllIT AND CONTIIOI.
DIVISION OF MIINICII'AL A',TAIIIS
5.
AC 1426 - A (2/771
Poughkeepsie, Wappingers, LaGrange
Joint Landfill Project
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SCHEDULE 3
ANALYSIS OF FUND BALANCE
As of December 31, 1976
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Revenues
$165,836.00
228,024.00
$393,860.00
390,116.00
~ 3,744.00
Fund Balance, January 1, 1976
Appropriation Expense
Fund Balance, December 31, 1976
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STAn: OF NI':W YOIl"
In;PAIITMI':NT OF AlIlllT ANll CONTIlOI.
lllVISION OF MIINICII'AI. AI'TAIIIS
AC 1426- A 12/77)
6.
Poughkeepsie, Wappingers, LaGrange
Joint Landfill Project
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AUDIT FINDINGS
Board of Governors
Competitive Bidding
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No record was found to indicate that bids were requested by public
advertisement for the purchase of fuel oil aggregating in excess of $1,500.00
in each of the years examined.
Except as otherwise provided by law, all purchase contracts in excess of
$1,500.00 should be awarded to the lowest responsible bidder after public
advertisement for bids (General MUnicipal Law, ~103).
Books of Account
'!he 1975 books of account could not be located. Such records should be on
file for examination until their disposition has been consented to by the
Commissioner of Education (Education Law, ~147).
Accounting Records
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Although commented upon in the prior examination, no indication was found
that the following deficiencies, applicable to the current audit, had been
corrected:
Financial records were on file with the accounting firm rather
than one of the participating municipalities.
An independent audit had not been made as required in the
agreement.
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STATI.; OF NI.:W YOIl"
1l1';I'AIlTm:NT OF Al11llT AND (;ONTIlOI.
DIVISION OF MIINICII'AI. AFFAIIlS
AC 1426. A 121771
7.
Poughkeepsie, Wappingers, LaGrange
Joint Landfill Project
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GENERAL AND STATISTICAL INFORMATION
Principal Officers During Period Examined
Member Louis Diehl Town of Wappinger
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, " J. Donald Synett Village of Wappingers Falls
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If Arthur McCluskey 'fown of LaGrange
" Edward C. Schueler (1/1/74 - 12/31/75) Town of Poughkeepsie
.. Ann Buckholz (1/1/76 - 12/31/76) " If tt
If Donald J. O'Hare (1/1/74 - 9/30/74) City of Poughkeepsie
" John Geib (10/1/74 - 6/23/76) rr fl "
tt William Cranston (10/19/76 - 12/31/76) " " If
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STAn: OF N~:W YOIII(
IH:PAIIT\lI':NT OF Al1lllT ANIl (;ONTIIOI.
DIVISION OF MIINIClPAI. AI.TAIIIS
AC 1426- A (2177)
8.
Poughkeepsie, Wappingers, laGrange
Joint Landfill Project
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Governing laws
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Created January 19, 1970 pursuant to General Municipal Law, Article 5G
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Purpose
The operation of a joint sanitary landfill for the use of the participating
municipalities.
Summary of 1976 Budget
Purpose
Amount Appropriated
Personal Services
$ 58,439.00
346,010.00
112,172.00
Materials and Supplies
other Expenses
Total Appropriations
39,725.00
74,682.00
iJ;631,028.00
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Undistributed Charges
Capital Improvements
Estimated Revenues
$465,192.00
165,836.00
$631,028.00
Appropriated Fund Balance
Source of Financing
Revenue is derived from charges made for refuse delivered to the landfill
project site, special assessments levied against the participating municipalities
and interest earned on time deposits.
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STATE UF NI':W YOllt,
IH:PAllTMENT OF AIIDIT ANI> CONTIlOl.
DIVISION OF MlINICIPAL AI'TAIIIS
AC 1426. A (2/77)
9.
Poughkeepsie, Wappingers, LaGrange
Joint Landfill Project
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TABLE OF CONTENTS
I. Letter of Opinion
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II.
Financial Statements
III. Audit Findings
IV. General and Statistical Information
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STAn: OF N~:W YOIlK
nl':I'AllnU::'IIT OF A\lllIT ANn CONTIlOl.
DIVISION OF MIINIClI'AI. AFFAIIlS