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1970-01-19 to 1972-12-31 ~ ~ '-' RECEIVED MAY 24 1974 ELAINE H. SNOWDEN 7411-118 ~UND WAPI'ISIU Jcmrt IMDr..U.L fao.JlCf em at KAIldOIPIII COUIft aI DV'lCliIII \..,... Pv1cd Ccmarech Ja11U.17 19. 19'70 fUoq,b .....blrN' 31, 1972 ~ n..w - Ma7 20, 1974 ........... ot A1a41t, .. ~ n.., .., YOI'k Art.hv LnS,t,t" ftat.e ~l1e.. .r.. ,. Dd't;r ............ia-Ch&rp '-' AC 1426 (5/71) 1 . PoqbkMpel. WappiDpn Joint LaMtul Projeot - QDI1l.U. AID ft.lTD'lICAL DPCllMlTI€8 ~1Ml ort1ce~ ~.. Pt~- ID-~.. " I4warcl S...ler Tewa of PoqhkMpa1e lotd.. D1ehl ,.... of \Iapp1Jlpr PItta' ~ fUlap ot WappiIIpr Palla J...tta1e.u'e City of Pout;h....1a (1/19/70 - 5/7/72) Donald O' Hare !t If .. (s/a/72 - 12/'1/72) Praak bapp TfM'l ot laOnII&e (4/21/12 - 12/31/72) Aubrey if. Coo.. (1/19/70 - 5/"/72) I4'war<lleh..ler (6/1/72 - 12/"/72) Member t.;- ~ .. 1I n !rIutanr --- - STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS AC 1426(5/71) 2. PoughkHpa1e Wapp1ngers J01nt landtUl Project ...... G-1"Il~ ft' l4wI Created JaDU&17 19, 1 m pvauant. to Qeneral Hura101pal Art1cle sa PurDo.. 'nle operat.1ol1 ot a joint ean1\a1T lud.t11l tor the UH ot the part.101pating aurdo1pal1t1e.. S--.r.r ,t 1 'lJ2 Ba"~ ~,. ~ A~te4 l'enou.l Sem... $ 7,,02:7.00 105,150.00 66,850.00 '1:1.000 ~QQ $iJ2.OZJ.OO u ~u 1 Mater1ale &at Suppu.. ot.hv ixpen... tfnd.1etri'butM Charge. Total Appropriatiou ...... Iat.~ted Rft'8DU8. 6m..9~ ,90 AUTHCJlITI AID ICOPI OF WlWIATICII AlItIaorit;r Th1a .~Mt101l ot \he UOO'fU!t. aM t1ecal attain ot \he PouPkeepa1e wappiltpn JolDt laD.ttUl PJoojeet baa __ -.de ,......t to t.be authorit.y ....ted 1a the Ita'" c,.ptroller __ Art.1cJ.e , of the GeMral Jfu1.clpal 1&w and the report. ot exam1M.tlon has been prepaN4 ud tiled as zoeq,u1Nd. Scope ot ~_Uon AcOOUDt.1a& ancl other nocrra 'IAn ~"d to detel'lllM 00IlP11ance with at.at.uto17 ~.. The ___'hu..t1Cll11 vu made 1a aeoord.aaee with paeraJ..q accepted audit.ing .'taMs"'a and ~ 1M1ud.ed wats ot t.he aoovaq ot aooount.iDe records, rni_ or 1Dtemal cont1"Ola aat neb other UI41t.1Dg proce4uns cona1dered .".8&17. - ST A TE OF NEW YORK DEP ARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS At 1426 (5171) 3. ~ Wa.pp1npn J.int 1.UU1ll hojiot ....,.,. I18V1:rJ at WlIIIlTIC1f f1D8Do1a.l OoDCliUon In our op1Jdea t.be ...~ ektllllllfat.. pNHnt. ta1rJ.,. .tJle Nault. of n__1al opIJ'&tioDa tor the period .... h-'"'r 31, 1972. Aud1t of ......... aDd a.oe1pta ...,. ~iwcl .. or ctae to tM Poqblc..,ue Wapp1it&en J01l1t lud.t1ll Pro.,.... weN writ1e<1 "" the uudutioa ot tM rMOrda 01 it. otdoen and. ...,w.,... · The a:teJIt, 01 1OIIIp11&aoe .. obMrnd v1th ....,.. to at&t.utol"7 reatrs.et.io_ tor the d.epoai to, aepepUoa uacl ... ot..,.. tor .,.e1t1.o puI'pOIMa, ... atatutory ~..m tM s.a..... ot ....ipt8 'Whe... JlO ot.M1" m.cs.aoe aatiataetory IOI"J'U"PO". 01 aucl1t .... .~l.. ....,., ~~ ~-'rola ....... aria1Da troa operatlODll 80Uld DOt be tal1T wr1t1e4. The ao11ectlcm. prooIClve., vtd.ch ...... daIr1a& the period ex.udniM, wre without. aat1ata.etol7' IOlItrole to ..tabli.h &.~.. Ticket., pureb&M4 at. TU"iou ..Iltnl polat.a &D4 otMJ. tlwl at t.he laDlltill al'- j aN -.r.NIltq Nq,IIJ.nd to 'be ,~ ..". all ~ tor adJd..aloa. It u rel...1add that an .--.u. ded.. be wt-en.s at tJI8 eatrnMe to the land.t1ll aite to eoat &Ill NOOrd tM ....1' of YUio1u ..mnd each dq. .l re...1l1aUcm ot \lw CCNJlt and. tha ~.,. of UGk.te ..lleotecl ahould be prepared tor euh da7. Aadit of lxpa:adlt1ll"ea PJI.......' ProcMG'IIN 1'1mda .... ct18buJoMcl b7 p.....~... .... oo-G.p4 1ty t.he nperrlaor of the toa of Poqhkeep.1e aDd. the .....1' ot the oit.T of PoqtIkMpaie. There la DO &1ltJlor1t, tor tJae o1t7 .....1' to d1alNrH tact.. It 1a 'I'OpIr1l' \he at.,. eI \he .,-f..1oJler of n.._ of the c1t7 ot Poqbkeepale (24 0,. State CoIIpt.j ')0, 1968f ~ City Charter, i40). Clt"~ e~ were audiW b7 the .....ro1ler of t.he tow. of PoqbDepale. '1'he OC_Tllt.. which follow .... baaed. upon .....tloA of tbe .'..... tol" lepllt;y and val1d1ty. ~ I STATZOf' NEW you. DEPA........ AveR Aim aJllTIlQL DIVlSIOJf "IIUIftCIPAL un.. AC 142615171) 4. Poqbkeepas.. VappiDpn Jolat Lulcltill Project '-'J"OWJ YOU..... tor f'U1 _n nett npponecl "" del1ft1'7 tJ.4Ut... 'nob..... tor .u.Uple del1...s... ahnld. be ..".~ "" cle1J:nl7 ticket.. .",.. bT the pereon aceept1a& dellft17. C.-t.iU,. Ii~i.f' . 10 NOON wu tftJ14 t.e 1JMI1ut.e that. lld.4a wnrecpMatecl by public ....rtlllI'TDt tor paHhUee ot tUl aurept.1a& $),611.28 4\\riftg 1972. keept. ... ot.belV1.. pI"O'ritl_ Dr 1&,,# all pIU"ObalIe oea",l'88\a in ..... ot $1,l'XlO.OO ($1 ,,00.00 .ft'-1... J'IlT 24,1972) aIlm11d he &11f&l"ded too the lowet reepou1b1At bidder after ,.,.-11c ...,.~ tor bio (Geaeral Hlmie1pal Law, ~1(3). A.~t.ioll .,.tnl bpelMlituna ,.... ..t. kept w1tldn \he lUd.te ot \he buAp\al7 appropriat.1cme tor 1 9'12 . Jli,u...-- ot 1M.-~ia1lfoo"" aa:t. ~t. 'IMNot 'l'be beeka .r aoocnmt ot the 1u4t1l1 proJ-ot. ... adDt&1Mcl1l1 the office ot .. t1rB of ..~ palla. .....t.u.t.8, who a1ao ~ u4 1...-d toM "aaudlW" 1 912 ...&1 Nport. of open\1OU ad tlMMial OO8I1Uoa. 'ft1e ooatraet.ual &It. .". of .. par\la.,at,iq .ud,.o1pa11t.1u .,.d.t1e1 tbe ~..t.oaer ot fiDaAOe .t \he 01" ot ~.. the old.et Aaeal ott1eer .. tor the ,..jeo\, u4 that .. ttaMll ..lftp. ... twaRda .t \he pI'03Mt. troa ot,her tucIa 1B. 1d.a -\047 aDd. Iba1l .., ~ .... ~ ......... wit.b .-pen \0 all ft.IWlO1al truaaaotlou ......... tM pI'Ojeot."(I'- 7. lJ~".). - - Jart.be1W>>I'e, the ... Uk at prcnid4t1 that. "t.beJ'e .-u .. .. ,.......ll' ....u.t. of the books .. a.oom. or t.he Joint x..trU1 ....3.. bJ'. an 1JIIll...... au.41t.1Ag tirm" (It.. 6. A*"tliat.r&.-> 9oftftJ:Jll. ~ TMldatea of \he ....1'I'd.q ..... ... _to boluId. I4u_UoD I&w, >>146 Nfl\dI'H that a.eh ,.'bUo n...... 'be pnperq lMRaIl4. Pft\Y 9,..1l JPa4 The pett.7 oaab fw'td 18 ia the cuWd7 of the t:l.N .t nrtit1ed plbl10 acu.......ta · The pet.\J' ...11 ttmd. .. ..t.abliUlfl tor ... 1udtUl auper1nt.eMftt. anrl ahould be in his po.....id (1o&J'd ....... - J.... 2, 1,.,2). STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS AC 1426(5/71) 5. ~pa1e Wapp1D&en JoW LandtUl ho.,.ct - Oa\ha and tJIldert.ald.ap gatU of oto.- TbI required oatbe ot otn... were _to loud OD t11e (Pab11o ottt.... Law, i10). ott1.~ "'.~1ti~_ t1Dderi.&ld.q. ot tbe ~. ot Poqhbepa1e Wappiapn JcdJ1t LandtUl Project 00"Nr1q the pert_ .....iBAd ..... _t found. OIltUe (Itea 13. ~I). ~ '- ST A TE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS AC 142615171) - 8&1.... st..t ADa1p1s ot Ptmd .11"_ stat ...at of &1c:peat1'''". - - 6. ..........s.. Wapp1IaIIn ".w 1aaclftll ProJe.' Iadex !o nftlP&lallta.....'. ~ldt. A SoIlechle 1 a~2 STATE OF NEW YORK DEP ARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS AC 1426(5/71) Poqlake.,.l. WapphpJ" Jo:lU IaMtUl Projeot ) - UHDIT A IlU.ICI SIII'f As of De___r '1, 1 f/72 A!H~ 'total $21 ,1".1 S 1I1121].OO .li..172,.1~ Cuh Accounts ae.in.ble Ua'bll:L~1es * Ie,..."., IP4 ~ ,." ~. Due to C1V of Poqbkeeplt. Total $ 1,010.00 1,625.00 2',69).58 16110A3,f] *U11l~7ftU Due to ot.her Goy.~t. - R...ne tor laouabraace. Juzul Be.l.aMe ~ ST A TE OF NEW YORK DEP ARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS AC 142615171} Poqbk..pal. Wappinpra Jo1nt LaDdt111 Project ..... SCBIDUI& 1 .uw.lIIJ or PUID alUJlnI y.... Inded. De....r 31, , 972 Appropriation 1!:xpeue., 1972 hDd Balance, Deeeabtr 31, 11:f12 16,471.9' ~'.708..(a) *296,180.83 ~.11J ,afJ $. ,~.04;!,'7 - Fund Balaue, J all.lI.I1'7 1 j 1 cn2 ,.........., 1912 (a) s.. NpoI't ~Ilt, UDder "Internal COat.~fl. '- ..... ST A TE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS AC 1426(5/71) ~ Penonal s.m.._. Hater1als &Dd Suppliel ot.her Ixpe._ Uadiatrlbuted Charp. Tot.al - - Poqbkeep11. Wa,pbprs Joint. LaattUl Project. SOllDUlI 2 stAT&BIT or IDUDI!'fJIlIS '01' Year lDdiq De...... ", 1 V'I2 .7_,262.14 112,001.32 7',768.21 ~.Q99.S9 ....'11.26 1 ..._ STATE OF NEW YORK DF;PARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS AC 1426i5171) ~ ~tl.\.lID It .fa P. DUm, do here'" ...u.tr \.Mt I _ .. "".r 1a \be ... Yon S\a.t.e o.partaIat, ot Atadit ad CoaWolJ trIIat ,..... \0 law I ...... -- aD ~4..Uon ot 'M ....... .... ftMal lttalN or \be P<IIIHIIIPIII ilAPPIII1IIrct JOII! UlDnu. JIIlo.Jlft, em or ......U, COOlft or DftCIIIIIJ tat I fta'ye n&d tM to.....tas ...po,," or ... .......u.. aaw:l \bat \be -- 1e ,.... to the _at. ot .,. 1mowJadp, 1atoI'aUDa.... _l1ttt. Dated M ~ Zj /Cf1t./ ""'"'" -Vl1kE ,p~ .Jpler ~.... etM..tJ'-V Attw.n - STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS , lit STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL ALBANY [, "RTHUR LEVITT aTATIt COMPTItOLLItIt May 20, 10/14 Ms. Elaine Snowden, Clerk Town of Wappinger Mill street WappiDgers Falls, lev York 12590 Dear Madam: IN It.PLYING Itlt~ltlt TO poughkeepsie Wappingers Joint Landfill Project City of poughkeepsie We are transmitting with this letter a copy of the above mentioned report of examination of the accounts and fiscal affairs for your information and files. Please acknowledge receipt of the enclosed report. Yours very truly, ARTHUR LEVITT suztrOllaJ JOHN J. ~ Q ~: ief Fi1cam~f Municip:l.l Affairs By JJH: kp Enc. -\ Cl', l ,., "\ , . '(1 c 0 \~"'\ Lu \ ~\\ " . ..l ,.... :, 'f t2 1,-'0 '. \ \ I,..,....,. I, ,{ (" ;::; () c'..:\' ,)\ , LA \ , ~." (i , 'I,. !(" (-" ~'- ;o} C" ......~ ''0, ~ C---.. \ ;>' Q J.. (.~"Q ~ r ~~~;~~~~,J~ MAY 241974 ElAINE H. SNOWDEN " May 24, 1974 Department of Audit and control Mr. John J. Hasselwander, Assistant Chief Examiner of Municipal Affairs Albany, New york 12225 Dear Mr. Hasselwanders I have received this date the Report of Examination of the poughkeepsie wappingers Joint Landfill project for the period of January 19, 1970 through December 31, 1972. Yours truly, Elaine H. Snowden Town Clerk EHSsgr