1972-01-01 to 1974-12-31
r
. -----.
~
RECEIVED
JUN 221976
ELAINE H. SNOWDEN
76Jc,.J1l
101II or V.APPJIGII
COUMft or ~
'-' hrio4~. 1...., 1, 1972 ......... IM-Y... 31. lVl4
I8poI't 1'11" - June 21, 1976
~t of .bd1t .. Coa't'l'ol
.11.." 1_ 1m
~ Ln'1t"', state Cowp\NUer
\.,.-.
TM... II. Gutur
~4.w-1a-C1uIrp
C( \._,
4C 1426 (5/71)
'.....
TO THE SUPDVISOR AID MEMBERS OF
THE TOW BOAl'lD OJ' THE
TOWN OF WAPPINGIR,
DUTCHESS COUlT!, NEW YORK
Honorable Members:
Pursuant to Article 3 of the General Municipal Law, ve have examined the
financial stateunt. of the varioWl funds of the town of Wappinger as of December 31,
1974 and the related state.ents ot operations for the fiscal year then ended.
Our exaaination vas aade in accordance vi th generally aocepiied auditing standards
and accordingly included testa ot acooU1'1ting recorda and lllUeh other auditing procedures
as ve eonaide~ necessary in the oirCUJUtancea. Our ex8llination alao included a review
of operations of all town officers and departaents for acoountability and coapliance
vith applicable statutes and regulations.
As a result ot various errors and omissiona in both the books of account and
the reports; including failure to segregate capital fund., tailure toO reoord and
acoount tor interest earning3 in the 1974 tiscal year of lIOr. than $18,000.00, failure
to accurately account tor prealum and acorued interest G.Jl bond sales and failure to
correctly classUY various receipts and disbursements; in our opinion the financial
stateaents presented by the town tor the various funds do not fairly present the cash
position ot the several funds at December 31, 1974 and the results ot operations
arising troll cash transactions for the year then ended.
---
The financial statements contained in this report consist of the town's
financial statements folloved by our audited statements or appropriate footnotes
to the town's statements, with the exception of the capital fund atatellents vhich
are cODlplet&ly developed as a rellUlt ot our examination of town reoords.
Very truly yours,
OFFICE or THE STATE COMPTROLLER
DIVISION OF MOJICIPAL AFFAIRS
.....
ST A TE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
SUmar.r of Cash Tr&n8actionll (Annual. Financial Report)
Summar:1 of Cash Transactions (Audited Financial statements)
Operating Funds
stat_ant of Cash Receipts (Annual. Financial Stateaents)
Stateaent of Cash Receipts (Audited Financial StatelHnts)
Stat8lllent of Cash Disbursement. (Annual Financial Stateaents)
statement of Cash Disbursements (Audited Financial Stateaents)
Capital. Fund
statement of Cash Receipts and Disburseunts (Audited Financial
State.ents) Schedule 3
AC 1426(5/71)
IHDBX TO FD.AlCIAL STATIMEITS
.....
Trust and Agency Funds
-
Cash Balances, Receipts and P~ents
statement of Indebtedness (Annual Financial Statements)
stateaent of Indebtedness (Audited Financial Statem.ents)
-
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
Town of Wappinger
Exhibit A
Exhibit A
Sohedule 1
Schedule 1
Sohedule 2
Sohedule 2
Schedule 4
Schedule 5
Exhibit B
Current lunds
'"
t'l
'1l
,.
'"
.,
~'1
2'"
..,,,
-.,
Ot'l
"'0
,.."
"'2
>::t'l
.,,,
,.-<
20
"""
n'"
o
2
.,
'"
i2
General - 'fown-Viele
General - Outtl1de Village
rec1eral ....._ Shar1Di
Iepair aar:l. IIIpreveaent
Bridge.
Machinery
SIlow ad M1aoellaaeoWl
0a1ar00d IDolla a.n.r 1/.l
Ollkwood Va"er JiIo.. .loct.
s-tol'll Sevwr .leet.
MI:rts .... ,.. Aoct.
IockiJlPa kpua. Proj.
J.awi A.eq,uia1tion 1I.l
JI:1.p.vq Garace .loct.
J%oouthers .... lark lItp. 1/.l
v.ppi.Dgar SlIver lap. Ii
Serial 10"_ 1m
lughaonT111e ~ht J)1at.
Chelsea Light D1at.
Caaeli Light Di_t.
JIockinihaa Sewer Diat.
Oakwood Vatar II Sewer list.
neetwood Vater 10.. .loct.
neetwood ~ 10.. Acct.
nee_Clod Vater II Sewer Di.t.
Iockiqb.M. c..pi tal .loet.
1f1chv"lT lquipaent Be" .loot.
Cetral Vapp. Vater IIQIr. Ar.a
I1utp. lee. of IuildiTidolUl
Dn.iD.ap Co..t.rution Prop..
CleDaertation AdT1._ory Ce1Ul.oil
Speoial tia~c:_ II ~
....... lItpr. IJ. he boeut
MU-Poiat hilt...... J1atr.
o-tralVapp. Water he Aoct.
PUlic lIgtr. ~ Iltml. '74
ltill1iep ..... Dia'tnct
!ruat ud "'07
'fotal All ltmcla
IXIU13IT A
ADU,AL FIJUICIJI. 8TA.DH1R'T '"
smIIUIY or C.18B - ALL J'UDS
Y.ar Ended Dec..b.r 31, 19'74
Balance
1/1/74
$ 278,047.19
150,637.72
164, 494. 76
25,8)7.33
129,:38
10,690.45
23,2)6.21
1,108.78
.00
29,535.40
2,181.43
12 ,344. 90
8;1.26
9. 52S.25
1.271.30
14,984.11
19,866.68
1,616.11
214.62
67.92
5,.146.49
182.58
1,~1.77
;:~:g1
.00
560.24
37,876.72
11,499.9;
63,270.25
578.18
.-
.00
.00
..00
.~
.00
lAJ.. 404. "
Sl.019.m.20
Beceipts
$ 599 , 2340 46
2;1,528._
128,359."'-
293,97'1.16
4,000.00
54,AJ.2.."
44, ;22.16
6,128."
5..,311. "1'1
1,.352.44
. 55.$5
10,256.14
53..
203..
18.12
2,G09, 938. 85
1,0'0._
o,S60.~
3,158.1.4
231..
81,748..
17,244._
4,948.-
7"5'-
23,093..
.00
15._
2,4'4, 630./tt'
7,317..
685, 141. J~.,
...
553..
465..
25,780.~
t:'t 4..'
1,34l,.1.67._
'ro~"i;' .
75~.. m ..i
"1I~09l..a
J)1abureeaent.
$ ,84,0".42
275,'38..34
153,445.00
292,015.74
3,967.98
55,673.79
42,160.13
4, ,CilO. 00
3,GOO.GO
16,553.76
.00
21,803.86
.00
3,047.~
.00
1,894,548.65
.00
8,177.16
',"'.20
28l",6
57. l1P. 56
17,lS9.34
4,875.00
7,650.00
27,404."
,.00
.00
1,6lJ,71O.10
'.208.00
652,:lJO.. 06
S'78.18
..:80
.00
3,3as..>>
.00
1, 326, 69400Q
.. .00
6~.908.44
$'1.70S,m.72
,
AUllI'fD J'JlldCUT. ~TS - ~ ..GdJI
6'
Year JlIuhj hceUer 31, 1974
General - Tolm-Vide
Qeneral _ Outlaicle Vill.,e
BiPW"lT - OuUide Vill.,e
Highwq - '1'oWJ1-Viele
lpecial Di_tricttl:
Vater
Sewer
Light
'aderal J.evenu. Sl:1ar1ac
Capital hnd
!ruat aDd .1geDc:T
To tal All !'uda
.Deficit
$ 210,8)6.83
162,2940)8
l29.38
59,SlIl.i.P
322.50
13,516.78
1,899.35
16.4,4'4.76
19',021.51
W. 4040 76
f..019..Ga.71
$ ~870.29
2"1'211.74
4,100.0$
,,'.816.89
$'1.552._05.64
. 44"m.39
2'8k.~34
3,9$1.te
389,849.66
2J.,93'."'O
103,102.111
ll~m. 92
J.)6,.Sl1.66
4,~). ."
fr72....m
t6..<65l.80J...'I1
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o ::a......
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~=,~ .-Ig.
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i t
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AC 142615/711
.,...
SOHlmtJLE 3
CAPITAL FUND
S'l'.ATJ.IIIDT tIP' CASH UDEIPTS AND DISBtIWIatS
Year Ended. December 31, 1974
AUDITED S'tA.'1'.IK.Irrl'
Reeei$s
Revenue from Local Solarces
Inter-Fund ~.8
Federal Aid
ObligatiODB Issued.
Serial Banda
Capital Notes
Bond Anticipation Notes
Miscellaneous
Total
......
Disbursements
Capital ProJects:
Storm Sewer
Rocld.ngham Expansion
HighlRV' Garage
Dan Broathers Hem. Park
Land A..cqui$ition
Sewer l'raprovement
Fleetwood Water
Fleetwood Sewer
High.. Equipment
Wa.ter Improvement
Drainage
RlIftmle Sharing:
'l'ri-ltmieipal Sewer
Termi8 Oourta
1'ransfers
Bond Anticipation Iat.es
Total
......
ST A TE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
Town of Wa.ppinger
$ 76,'874.92
142,320.66
10,000.00
1,275,000.00
10,000.00
3,840,000.00
2.;00.00
$~,,6.69S.~8
$ 16,553.76
7,003.86
3,047.55
.00
.00
1,495,751..53
.00
.00
.00
1,294, fJ7 4.81
273, l.t25. 57
129,766.66
12,554.00
11,933.02
1.139.000.00
$~,~, ~lJ,76
AC 1426 (5/71)
Town ot Wappinger
~'
SCDDtJLI 4
TRUST AID AGIlICY FUNDS
CASH BAWCIS, RlCEIPTS AID DISBURSEMDlTS
Year Ended Dece.ber 31, 1974
ADUAL FIXUCIAL STATEMIlfT
Fund
-
Balance Balance
1/1/74 Receipts Pe,yaents 12/31/74
$ 60.52 $372,806.71 $372,687.91 $ 179.32
.30 11,066.08 10,225.12 841.26
.00 46,957.88 43,221.96 3,735.92
4,211.47 42,753.91 41,992.29 4,973.09
P&71"Oll:
Consolidated P~11
state IDco.. Tax
Federal IDco.. Tax
Social Securi t)r
Agency: 8.54(.)
Fire District Taxes 8.54 179,622.51 179,622.51
Assurity 2,322.01 1,709.07 .00 4,031.08
Park LaMs Tru.t Fund 2,220.36 1,085.44 .00 3,305.80
Watch Bill Sec.t. 6 20,253.49 1,533.87 .00 21,787.36
'....... Ye 01de Apple Orchard 112,328.07 10,100.80 .00 122,428.87
)Joccuin Bill Rd. M. .00 46,131.22 .00 46,131.22
Bereni t)" 8o..s Rd. N. .00 22,707.413 .00 22,707.413
I. Scotie1d Subdiv. Id. M. .00 15,163.60 .00 15,163.60
SaUer PropezoV Isorow .00 8.158.65 8.158.65 .00
tl41. 404. 76 .759.797.22 J65~.908.44 !245.293.S4(b)
(a) Portion ot tire di.triot taxes invested in oertitioates of deposit and earned
$.36 interest. Balance at Deoeaber 31, 1974 should be .8.90.
(b) Retained peroentages received in the amount ot t18,529.21 and retained.
peroentages returned ot $16,553.76 were not reoorded in the trust and agency
funds. Balanoe ot retained peroentages at Deoeaber 31, 1974 UIOunted to
$1,975.45.
Total balance of all trust and ageDO)" funds at Deoember 31, 1974 should be
$247,269.35.
~
ST A TE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
.A.Dnual Financial stat....ntll
Bot..:
Jlevenue Antic1:pation
Capital
BoDll Anticipat.ion:
WappiDpr SewtIr lap. #l
Centnl V-.p. Water _.
Iii..., 1lacb1aer1
JiPwq !'lUllAer
JliPwq Gareee
lraiaap eo_w.ction
lDokiDP- h1'II lever Ixp.
V>
..;
,.
..;
'"
o
."
Z
'"
"
Ci BoDda:
;; Fleetwood Vater
neetwoocl lever
Oakwood tater aDd lever
WappiDger Sewer IIIpI'ov..-nt
Central VappiDcer Water lap.
Dan Brcuthera MeBrlal Park
l.oaIld .lcquiJli tion .
T/Wappilller IaprOT...nt Bond
Apperatu
Jlichwq lquipaeat
Drain. Coutraction
Total
Audited financial Stateunt.
1D'Ma1
Jlevenue Ant.icipation
Capi t..l
BoDd Anticipation:
Central vappiDger Water rap.
VawiDger Sever I1QIz'oy...nt
Drt1Mce Coutruction
Ki,hw., a.rap
Bi&llwq lfachiae1'7
lID..lril\P- hrII Sewer ltxp.
npWII,V lluaher
BoDda :
n.e't.wood. Water
n..tvood SewtIr
OaltwoodW.ter aDfllewer
VappiDger lever IaprOT..-nt
Central WappiDger Water
Dan Brouthlt1'll'" Park
I.aDd .loquiai tion
Town _ WappiDpr IIIprOTeaent Bonda
.lpparatu
Bi&.lNq Ictuipaent
Drain.,e Coutruction
To tal
J:DtIBIT B
STM'ZNIRT OF IDJIBT.IDD8S
Year Ended Decemb.r 31, 1974
Out_tanding
ieeiJminl of
J'i.cal Year
. 30,000.00
25,000.00
350,000.00
300,000.00
10,500.00
5,&00.00
30,000.00
375,000.00
20,QOO.00
62,410.00
98,ieBO.OO
90,000.00
.00
.00
lS,ooo.oo
6,.400.00
1,064,200.00
12,lllllJe.oo
55,000.00
.00
~. S49. 500.00
. )0,000.00
25,000.00
300,000.00
400,000.00
375,000.00
30,000.00
10,500.<30
20,010..00
s,600.QO
61,400.00
98,400.0Cl
90 , 000. 00
.00
.00
15,000.00
6,400.00
1,064,200.00
l!,omo.oo
55,000.00
.00
~.5~.SOO.OO
~
. .00
.00
1,250,000.00
1, 700.,QQO. 00
.00
.00
.00
lGtl,OOO.OO
.00
.00
.00
.00
500,GlilO.OO
400.,100.00
.00
.00
.00
.1iKl
.00
~lllllJe.OO
U......oo
. .00
lOj(&lKl...OO
.00
.00
.00
5oo__dfl
400,-..:tO
.10
.00
.00
.00
.eD
m.~1lO
.5.125......
~
.
12,50
5,30
2,80
10,00
275,GlC
14,00
1,80
2,80
3,00
5,00
3,20
30.,40
3,.
11,00
. 379.8D
.
12,50
350,00
JJJO~OO
37fi ,00
10,11)
5,:JC
14.lilC
2,8C
1,1(
2,8<
3,0<
5,0<
3,te
30,4
3iO!
11, Ol
$1.229.81
AC 1426(5/71)
1.
Town ot Wappinger
....
AUDIT rnmnros
Building Department
Cash Dit.terence
Records or the buildi11g department were Be" "ed. tbrough Dec_ber 8, 1975.
A comparison ot receipts iuued tor tees 81ad sen1.ces with ~ts turned. aver
, to the town supervisor indicated a cash ditterence or $265.50.
There was 110 indication that there ... cash on hsnd to account tor this
difterence.
On April 9, 1976 the $265.;0 was depoa1ted to the cred1t of the town.
Accounting Procedures
Variou deficiencies were DOted in the accounting procedures used tor the
various .t\IDd8 aDd district, I of the town. The ammal financial statsnents did
not accurately report the operatiONS or theae .tands and districts. The cOIlIIlents
that tollow are a detailed analy'81a or atIIe or these deficiencies.
..,..'
~_.'rl':: of Q~h ~8D88CtiOl18
The annual tinancial reports or the supervi80r did not contain a SUDRar.Y
ot the variou tuDds of the town. The ...ar;y ot cash transactions contained
in the anmaal tinancial reports was 'basically a SUIIIIW"Y ot the transactions
of the town's tort;y-two cbecking accounts. Each capital project was reported
as a separate special district. Water and sewer districts ot the see name
were combined a11d DOt shown as separate tums. SeveralT:rust and. Agency
acc01Int. were shown .. separate ttmds. Two checJd..ng accounts tor the deposit
ot proeeeds traI bond sales were shown as sepa-ate .tta.ms.
Int....t ...Pi ft. ,yommt
In 197' the town opened an intereat bearing account with the depositor
IIOD81S t~ variou capital projects and the general aDd highway f\md8. The
interest eamed on theae depas1ta wu not recorded. as eamed. The interest
earned tor 1m aaounted to $;29.51. In 1ebruar.r of 1974 this 8IOWlt was
witbdrawn tn.. the interest account ~ depoa1teci in a .c:heekiDg account tor
special district.. '!'he revenues were not recorded in .. or the various
tunds. .
......
ST A TE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1426(5/71)
2.
Town of Wappinger
....
In 1974 the town began using thia interest account with IIOre trequency and
with greater amounta of caah. The procedureta were not changed trom 1973 and
inter_teamed during 19'74 _O\U'J.ted to $18,653.65. Thi. IIIOWlt waa not
recorded as a cash receipt of the town nor was it credited to the various funds
that provided the moneys to i.rrv'est. The cash d1ttereDCe between bank bal~ces
and tund balances was not c01TeCt1y ahown on the am2IW. financial atatements
ot the toe. The supervisor's report indicated that the 8DO'Wlt was an
accounts receivable.
Federal ~ SbarinI: l\md
In the 1974 year $153,41.5.00 wu tnDaterred to the Gaeral Fund tor two
projects. otthis 8IO\11tt $16,633.34 was unexpended aM 8hou1d be returned U
the lPederal IleYenue Sharing lund.
A,. these projects appNl" to baTe been of a capital nature the recording
should have been to the Capital Plrnd.
~t ~'"") ~. A portion of Federal llft'em1.e Sh8ring money was deposited
in a . . interest-bear1D,g baDk account and c~ngled1d.th other town tunds
but the intereet ea:rrd.ngs were not apportioned _ong the va:riou funds. The
proportionate. interest earn1np ($ 546. 45) tor the ahare of hd.eral levem1e
...... Sbarirtg 1101181' on deposit should be transterred to the Federal Ilev'enue Sharing
Fund.
A separate report on Federal Revenue Sharing has been prepared.
Roclrl rurn- Sewer District
In 1l:fl3 the Bocld.ngbam Sewer Diatr1ct made capital improvements to the
sewage treatment plant amounting to $24,868.76. The.. illpronments were
recorded u operation and raaint~e expenses and were n'IIltitted on a claim
tor state aid tor the operation and aaintenance .01 the s.age treatment plant.
Of this 8llount $22,000.00 was .f'1.naJ'leed by the iS8\1anCe .01 a revemle anticipa-
tion note.
See conaents under "Revenue Anticipation Notes" and "Claims tor State Aid".
Qat4tal Pro.1ects
The various capital projects of the town were reported on the annual
financial statementa u separate special districts. There were no control
accounts uintained to give an accurate SUDllation of the total capital expendi-
tures of thatown.
......
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1426 (5/711
3.
Town of Wappinger
.......
Unexpended. balances of comPleted projects and accrud interest and premium
on bo11d ealee i'eII<<in on deposit :14 several bank _counts. Section 165.00 ot the
Local P1nanee Law ~ nch !\1IlC:pended proceeds of tildebtedness to be
applied to the PQIIct of the rtUated debt.
Prov.!.s10D8 sbauld be ude !n tuture budgets to applT theae acme;ys to the
pQllent of prlnc1pal and int.....t on related 1nd.ebtedness.
In sOlIe instances thecap!.t.al iDaproveIeDts of the vanows special distriots
were shown as operation and ma1nteDaDCe of the districts. Receipts tor hook41J>
tees of OM of the sewer d1.~ts were deposited cl1J'ect17 in one of the capital
project baDk acoount. aDd used .to tinaftce capital ~.
Other c..eat. on capital expend1tu:ru are 'shown t&1'Uler the headings
"Federal ...... Shar1Dg" and ~ Sewer Distrl.ct".
<&Ji.atioms
The iasu.ance aIId. p8laent of various mtes were not accurately recorded
in the cash reoe:l.pts &rid. d:1sbtln__t booka of the town nor were they reported
in the an...' ti.Daacial stataents of the town.
........
Fleetwood Water District
As of n.-.r 31, 1974., our audit sbo1rs. a deficit in the Fleetwood
Water District. Th1s district and the lleet1ft)Od Sewer District have been
reported. as one district, tllls the d.r1c:l.t in the water district was not
apparent u the swer district had _ adequate cash balanoe which covered the
deficit.
Appropriate eor:rectiTe aeaav.rea to aepan.te tbeae districts financial
recorda arr1 to eJ i-d ".te this det10it sbauld be take.
Wat.. and a.er lenta
A. control account of water and s.er nata 18 not Dlainteined. Control
account. sbould be uintained for each_ter and sewer d.1str1ct to account tor
the bi 1 11 na. a1Ul oolleetioas of reata. These control accounts shoald be
periodicall7 recODCiled with the eustOller ledger cards.
.......
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1426 (5/71)
4.
Town of Wappinger
.......
Rtmfmle Anticipation Hotes
In S,pt_ber of 1'11' the town isau.ed three rfA". anticipation notes tor
three ...... d1atricts of the town. Tbt resollltionsau.thor1.s..g these notes
iDfioated that the :NY.... tor which the no", vere ~_edv... sewer rents
to be collected in the 1974 tiacal~. A town raq DOt ~ l'ft'eDIle
anticipation notes in anticipation ot rev___ of the lo11Old.ng rear
(Local P'J.namte Law, S25.(0).
In Sept.. of 1'114 the town rawed the tbnenotu tor the original
pr1nc1paJ. -.t...t of the, pledged 1'We1Ile bad bMn received at the time
ot~. ...... aatieipation not.. .shall not be rcID.Wed in an amotmt in
<<xc_ of the ditt..... 'between the ......t of the ~Uected or .....e1'ftd
rev... inlntieipatiGn of wh:t.cth they were 1aslled (LOeal P.t.Dance Law, 125.00(31)).
The collection of :NY.... tor wb1~ tbea notes were ,issued. wu not aet
asid.e in a" .ape<<1a1 bank aecomtt to be UAd onl.z lor the ted-.ption of IUch
revenu antiCipation notes as they bectIIe due (Local r1.naDce Law, S25.oo(,,)).
Bo~ AntiCipation lote
...
In Dee_ber of 1'112 a Bcmd Antici,.tion Hote vu iuu_ tor capital
improTtlllents tor the Central Wapp1r.tger Sww ~t pl"Oject. That note
was reuwed in Dee_be of 197' aDd Dee__ at 1974 b1' e<*b:lJdng it with the
il5SU8llCe of another DOte. there.. no iDdieation that a PQIIC1t ot priJ:1c1pal
was mad. du:r1rtg the period .... .,t.
In no event shall bond anticipation not.. or renew.al thereof extCJd more
than two 7N:t! ..be1tmd the origil\a1 date of 18_ ~s a portion of suh .:
notes or tile renewal t~ sball be red_eel 1Mt a 8OlU'ee other than the
proceeds of bOms. within two ;rears tl'CIl such ~ naJ elat. of issue (Local
Finance La, ~.oo).
Tax Levy
In 1974 the 8IIOW'lts to be raised b7 tax in the Fleetwood Water District
and the Fleetwood Sewer District as detailed in the bu.dget adopted by the
town board were $5,175.00 and $8,000.00. 'lbe town lNpern.sor requested by
letter to tlJjteount1 ~ Dutoheg that thee. 1mes be clumged to $4,875.88 and
$7,6.50. ,6. . brewas 110 indication in the lIdJMt.e.of the proceedings of t118
town board that these changes were authoriHd.
...
STATE OF NEW YORK
DEP ARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1426(5/71)
5.
Town ot VI appinger
.........
After completion ot the ennue1 budget by the town board and the delivery of
a copy tbereotto ,the tmm tlUperv180r, the townsupel'Yi$Or mq not increase or
decrease tm1"'ot.the item8 of such 8:nrI1al budget (7Op.State CoDlpt., 45, 1"1).
JiRer:gency Ambu.laDee Service
\'be 'town contracts tar aabW.anee sen1ce t'Or toIm ruidents. The town pqs
a contractpr:1.Cebued on a lNdget su.'blitted by tneCOJ1tractor. The CQIltraotor
int01'!l8 the to1m of aU ..-vio- l"eI'Idered. ad the town the bills the recipient
at a tlat rat. Utabl18hed bT the town bocd..
The tou~ i8 a ,~ of coat of the servic. n. the cah receipts
in each of tbethree 7881"8 e1C8I1 lWdl .
~
1972
1973
1974
Total
Cost
$ 27,000.00
36,84l.OO
40.. 3k1. 7b
f~p~
JttICeiots
$10,320.00
14,651.00
lJv 7~. ~,
m.~5P
1?JIterence
$16,680.00
22,190.00
25.. 6J.k.,~
~
An analy'sis of outstam1ng bills throagh NOV$iber 2'. 1975 indicated a total
of $31,089. SO. Attelllpta by the town to oollect theiJe pUt due bills have not
been Ver:f RcCeasM.
It the town 1d.8he8 to eontiw.e tbia abW....aer'V'.b:e ona beI1ef'it 'basta, it
is ree...6ftd.ed. that a COIIlpl.ete rerd.ew be 1l8d.. of both the charges useued tor
each ..,.... trip and. also the 'billing aDd tollow-u.p ~.
p~
Cert:U'~~ t4 fA-nnl1 I
-'.pt' tor hS.ghway pqrolla the OowltyDeplri.llent of C1rl1 a.me. d1d not
certitT town pqrolls tor the three years' covered ).)1 th1.s <<2t8DIination.
The town board sbaW.d establish procedures 80 that olficnal cert.1t1cati01'1
will be obtained.
.....
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 142615/71)
6.
Town at Wappinger
~
Time and. Accrual ReCo1'ds
'l'iDle and accru.l recorde are aa11'ltaiud. tor h1~ perscmul only. Such
records sbeuld be kiept tor all tOWD tBployees.
Claims
~_ of Other than T~ Penoranal
Certain ~ent$ were made tor exp.... tor at tem.eeat the Aasociation
at Tmms aeetiDp. .~~ "8tion otthese claims indicatM that expenses at
indiv:1.dua1. otber. than town perao:rmel were paid by the town.
Charges inC\UTed on bebalt at individuals who areMt townot1'1cera or
empl07tt88 are nota proper townchal"ge. '!'he town IJbo\i1.d recover the amount's
paid tor thea.expenses.
CcImeDsa~ t..- ~.l Berne-
PQllent. to.various iDdi<rldaals tor penonal.. sem.cea were made by claim'
In tlxtae 1n8t..es ftQted., necea8U7 PV1"Oll withi:lOld:lDgs were not made. P81IIcts
tor perIOI:Ial ..-.1ces shou.ld.. .,ported by ee:rtit1_ pa;,rolla with requ:ired.....
.... deducUoDS w1tbbe1d (Intemal leY... 00d.e. Circular B, Tax Law, S574 and
Social and Jletil"lllent Law, S138). .
Cl..f M. not ~t~" 11'"
Cert.aincla1ma were paid wbich were not ntfic1ently detailed. or supported.
to pelWit PI'Opel" audit thereot ('1'olm. Law, SU8).
Cclmet~ti~ ~~~ift#
No record was tOUDd to indicate that bids were J:'eCl1I8Sted by public
adverti..enttor pu.b11c 110m contract. tor cutting aDd. tri,..t qg treea, rald..ng~
seediD&. and tel'tiliatna recreaticm parks in exceaa tit $3,500.00 in each ot the
;years .-.d-'. In ed41tiont ptlrCbaae ot the toll0Wir2g it._, each agpoegating
in exo... of $1,500.00 in the )"ears indicated:
Purit1iag etn.icals tor water and. .... d1strlcts in 1972,
1m aDd 1974.
1prxri.1ng Goods in 1972 and 1m.
Prefabricated garage in 1973.
......
STATE OF NEW YORK
DEP ARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1426(5/71)
7.
Town of Wappinger
.....J
Except as otherwise provided by law, all purchase contracts in excess of
$1,500.00 and public work contracts in excess of $3,500.00 should be awarded
to the lowest respc>>;Ulib1e bidder atter pI1blic advertis.ent tor bids (General
Manic1pel Law, Sl03 ) .
Receiver or Taxes
Bank Reemvrll i~t.i tmtIIl
Periodic reconciliations or the receiver's bank account and the cashbook were
not perfoNed. In the interest of intemal control it is rec~ended that monthly
reconciliations be made.
Town Clerk
Voided Receints
In _e instances where a receipt had been voided the original receipts
were not available tor ._Ii nation. To provide a degree of internal control all
voided receipt. should be kept on tile.
....
CLAD6 POR STATE Am
The a.-dl1ation or the records and doclaents in lIUpport or state aid claims
tiled by tl1e Town or Wappinger tor the coat or op&ntion and maintenance ot the
8.age treatltent plant8 or the Rocld.nghem lPU'II8, Fleetwood and Oakwood Inolis
Sewer Distr1cts, tor the Tears 8haem, iDd1cated 'l..hat the .-nts c1a11led were
in accordance nth lIm1.romtental eou.....tion Law, S17-1905 and the AdlRinistrativ8
Rules and aeplatiOl'l8 ot the ec.d.saioner or Health with the exception of the
it.s ~ed be10wI
Roc1d.nghaa Sewer District
Aaawlt Claiawt
Al1_~.Cclata
Difference
1971
1972
1973
$ 5,653.89
12,915.41
38,532.98
$ 5,537.50
12,557.76
ll,9S3.10
$ 116.39
357.65
26,579.88
.....
STATE OF NEW YORK
DEP ARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1426 (5171)
..,.,
......
-
8.
Town of Wappinger
Fleetwood Sewer District
1971
1972
Amount Clqaed
$1,768.79
.3,474.86
$250.00
10.75
Allowable Coats
Difterence
$1,518.79
3,464.11
Detail. of theee ditterences are cont..ei ned in our separate reports of
u.inatlan or the.. three sewer distrl.cta.
STATE OF NEW YORK
DEP ARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 142615/71)
-..
Town of Wappiapr
9.
GIDAL AID STAl'IftICAL llPalHArIOI
Prt.D.t,.). 0f't1.euw DIIPt.. PM'104 ~-.d
SUpen'1aoJt
COUJlOUaa
"
tt
"
"
1'owa Juti...
"
tt
TOVD C1eItc
'..."
~, of lU.Il'Na7a
Reee1..... or TaD.
aDd u__t,a
~
Loa18 Diehl
LcN1a Clau.n
B&1'J7 1101"
JftIJ.k V......
Lief J....
SUphea 8lI.l..u4
WI" t... J. Ba1av
V1DoeDt s. huoN.
\0 ,t.. x. SIlowdu
Vt'lt... P. HonoD
1-.) 1- Crollb,
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
(1/l/72-12/31/7))
(1/1/74-12/31/74)
AC 142615/71)
10.
T01II1 of wapp1Jtpr
Qo~~... Law
,..,..
1'OWIl Law aDd o~ .....-1 1&_ of fib. state of 1Iew York
P~l.~
U.S. Ceuu 1970
lID
or Wh1.oh
h lilt...
4,481
22,040
r~w ,~V~.
P&'l't1.7 v1*n fovn
Wappbpra hJ.1a
IDecd.a1 Dinriau
~
With ~ 0iJ'MtI0
than SUpery1aor
~ Di.trio.....
Cbela.. r1ft Dl.wut
~ rift D1nr1ot
Jw ......et r1ft Di.'tr1ot
0..11 1.... Licht Di.~1ot
~ IJ.cbt D1.~let
CUl.., J4Cht Di.V1ot
1eMj.... ..... ..,. Dirtrict
~ MaDor IJe'tMr Didriot
1IUclwoocl Bewv D~
~ ..... I19HY-' ANa
o.kVooa. r.u. W&W D1aWiot
1lMiw004 ...... 1JllW DUW10t
C_inJ. ""'.... Wa_ IIIp~Teaeh' Area
)(14 PoiJI" PI:r'k Sevw Dinrict
,..,..
AaauMd '~'U.OJUI for 1t7,4
RMl Prop-v
s,.ot.] huohlae
Total - Pu11T 'l'uahl.
PU"tf.'Il., ...,,,
WhA'I17 .lllalpt
Total A.a....ed. Val1$ai1oDa
.'1,)91,172.00
1.6.16.&8_99
.'3,028,020.00
1,200,478.00
.4.J.26.890.00
~.6SS.~.~
.."
ST A TE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 142615/71)
~
......
........
~ 8
. .
t1 i ~
a.. .~ ~
...
j~
J 8 8
.~ ~
~ !!
"5ZJ ~ ~
~ B ~
J !!
~ 8
... . .
~ -
ji
11.
'l'own or w.ppiDpr
~~~~ ~ ~~~ ~!J;f ~~~ ~S!~~ ~ ~
~~~.~ ~~~ ~.~~ ~~ ~~ ~ ~
~.. ~ ~ a ~.C( ~ C'\ lC'\" "" r--- "" ~
~ ~
i ~
8888 8 888 888 888 8888
8 'gi g ~ · · ~jg ... ~~ · ·
'"'t .... ~ .. _..
., C'I"\ r--- ~ .... N ....
~888 8 888 888 888 8888
~ .~( ~ g&(g ... ~~i. (~(~
::l ...., r---"";f $~=~
8888 8 8~~ SS;f $88 8~88
(((( ~ ~~~ d(~ ~~~ (~~~
_ ~Fi\~ a a~~ to C'I"\ ~::t;f .'8~~~
fj
jJ II j
j 1 : J" " j j '3 ~
Jl ! ~ J J J)
ST A TE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
AC 1426(5/71)
12.
!own of Wapphpr
--
'l'ABLI ~ OOJrJ.'D'tS
~
I. Let. ot Opin1cm
II. IDdu to J'iMMial SM'-DU
III. A1&cI1t J'1nd1..
A. ~1'd".. ~t - Cull Shoria&.
B. Acoout1Jw Prooedvu
1. ~~f117 of Cull 7.'raDaoU-.
2. laten.t Beebe A...t
3. redanl ....... Ibar1ac
4. 1_\:1'" Sewer D1Rriot
s. rroo.... fHa load Sale.
6. Ctlp1 tal '".1M"
7. ObUpUou
C. lleeWood Watft Diatriot
D. Va_'" Sever ...t.
E. a..... Aat101p&U_ Iote.
r. Bond. AaUo1paUon 10....
G. Tax Lft7
H. "'P807 AaNlA.. Serri..
I. P~
1. CerUt1eaUon.f Papolla
2. 1'1-. &I'd A...:1 lteoorU
3. H1chvq ~t P~
J. 01."..'
1. ...... of O~ ~ rown P.r.CNme1.
2. cOllp....Uoa fer Peraoaal Serri....
3. 0)...... DOt 1'-1'"
4. CGllpeUUft B14cl1Jtc
x. ..0411..... ot DIa.
1. But .....f1'lat1ou
2. lefuacla
L. town Clerk
IV.
01." -, tor State ill
v.
GeMnl and StaUat1oa.1 IJItoNaUol1
.......
ST A TE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
4C 1426(5/71)
.~
Certitication
I, moMAS M. CAS'l'BR, do hereby' certify that I Q an ~i1'\er in the lew York State
Department of Audit and Control; that pursuant to law I have made an exa:m1nation
ot the Accounts and Fiscal Attairs ot the TOWI OF WAPPIIGER, COUlTY OF DUTCHESS;
that I have read the foregoing report ot BUch exmaination and that the SQe is
true to the best ot IffI' knowledge, information and beliet.
.......
Dated 9'~'~ I~ /?7~
'- -.-.L, ~. (7.u~
Senior IxAminer of Municipal Attairs
,.,.
STATE OF NEW YORK
DEP ARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
~
____......41
FILL IN Bl:LOW (1) or (2) -- whichever applies:
CERTIFICATION OF CLERK
TO BE FILED vJITH PRCOF OF PUBLICATION
(1) I CERTIFY that the
\AJ f S D NEwS
(Name of Newspaper)
is the official newspaper of \ Oeo 0
(Name of Munici
e-i
, Agency or Activity
Dated-% "oW! ~S .1'''1(, (Signed)
~ ~ ~1awrOOLA
Clerk - SvCL~~~ry
~;~~-:,H~~H\~~,,<-~~-~~~-~~~~,:-X~H~~-~-~-'^~~-'~-~~-1H~~"*
(2)
I Ci"RTIFY that
(Name of !~~icipE.lity, District, Agency or Activity)
has no official newspaper but that the
(Name of Newspaper)
is a newspaper having io?eliCral circulation in such municipality, district, or
area served by such agency or activity.
Dated
(Signed)
Clerk - Secretary
"
.
I
*
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
ALBANY
ARTHUR LEVITT
STATE COM..TIIOLLEII
June 21, 1976
IN II...LYING II.~EII TO
Town of Wappinger
Elaine H. Snowden, Clerk
Town of Wappinger
P.O. Box 324
Mill Street
Wappingers Falls, N.Y. 12590
Dear Madam.
Report of examination of the accounts and fiscal affairs of your Town,
coupleted by examiners from this Department, is transmitted with this letter.
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
officials of the Town.
Your attention is called to Section 35 of the General Municipal Law, which
requires you to publish a notice to the effect that the report has been received,
filed in your office and is available for public inspection.
This law also requires that you file in your office the newspaper's affidavit
of publication, together with the enclosed form, certifying that it ia a newspaper
having general circulation in the Town.
Pleaae acknowledge receipt of the enclosed report.
Very truly yours,
By
ARTHUR LEVITT
a;?~~
ABaiat..t~~f EX~~f Municipal Affaira
JJlhm9
Enc.
\ '
\ \'
June 22, 1976
state of New York
Department of Audit and Control
Albany, New York
Dear Sir:
This is to acknowledge receipt of the Report of
Examination for the Town of Wappinger, for the period
covering Januaryl,1972 through December 31, 1974, by
the State of New York Department of Audit and Control,
Division of Municipal Affairs.
Said Report has been received and filed in my
office this 22nd day of June, 1976.
Yours truly,
es
Blaine H. Snowden
Town Clerk - Town of Wappinger
,"
"
w. and S. D.
NEWS
DISPLAY ADVERTISING
-:-
CLASSIFIED ADVERTISING
AX 7 - 3724
20 EAST MAIH STREET WAPPIHGERS FALLS
APFIDA VIT OP PUBLICATION
State of New York.
County of Dutchess.
Town of Wappinger,
Gisela Schmitz
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . of the
T9wn of Wappinger. Dutchell County. New Yak.
being duly Iworn. laYI that he la, and 1ft the leveral
timel hereinafter Wal. the. .l3.Qol<J<.eep,~:t'.. ., "" of
W. &. S.D. NEWS, a newlpaper printed and pubUlhed
every Tbunday in the year in the Town of Wappinger.
Dutchell County. New York. and that tbe annexed
NOTICE wal duly pubUlbed in the laid newlpaper for
,... ~r.~,. week successively...., ~nS~in each week.
commencing on the, , , ,2.4 ~A ,da y of. . , , , . , ).4l}.f!. . . .
19.7.9 and on the following dates thereafter. namely on
............................................... .
d di h 24thd f June
an en og on t e.......... .Y 0...............
19.~~ both days inclusive. If) {{if},
......... ~:1.'#.~.,... .0. ~.t-
Subscribed and sworn to before me
this..... .~~.~Q.... .day of,..,... J.llO~........ .19. 7.6
C~ /..:.... C~
..... ................. II ..... ....
Notary PubHc
My commission expires.. , .., . .. . ........ . . . . . . .. ..
ALBERT M. OSTEN
NOTARY PUELlC "TAT~ ~
_ .... .~I t Gr NEW YORK
QUAlifiED I Ii Ilil' ("I["S CO
' '" ~ UNTY
, # 14-8240760
"UMMISSION EXPjfiES MARCH 39, ,,;7,1
.