1971-12-31
TELEPHONE 297-3650
RECEIVED
FRANK C. MANNING
PUBLIC ACCOUNTANT
N.Y.S. LICENSE NO. 1863
MARINE MIDLAND BANK BLDIL
WAPPINBERS ,.ALL&, N. Y.
JUL 1 8 1972
ELAINE H. SNOWDEN
July 17 1972
(hrs) Elaine Snowden, Town Olerk
(Mr) Louis D Diehl, Supervisor
On request of the Town Board I have examined the books and records
of all offices in the ~own of Wappinger for the period ending
December 31 1971.
The report on that audit is enclosed with the following schedules:
EXHIBIT
EXHIBIT
EXHIBIT
EXHIBIT
.:<~XHIBIT
EXHIBIT
EXHIBIT
EXHIBIT
EXHIBIT
"A"--------Town Clerk fee and remittal schedules
"B"--------General Funds (Town Wide)
"B-l"------General Funds (Town outside villages)
"C"--------Recapitulation of Receipts and Balances,
Special districts and other funds.
"D"--------Highway Funds recapitulation
"E"--------Tax Accounting
"F"--------Justice of Peace,accounting
"G"--------Audit Analysis
"H"--------Assets, Liabilities, net worth
Sincerely yours,
"'Sl-.aa-A C cm,/YWt.<Kt:' _RP A NYS Li c ens e No 1863
Licensed in thA Education Dept St8te of
New York under Education laws.
MEMBER OF" THE NATIONAL SOCIETY OF" PUBLIC ACCOUNTANTS
MEMBER OF" THE EMPIRE STATE ASSOC. PUBLIC ACCOUNTANTS
TELEPHONE 297-3650
TOWN OF WAPPINGER
STATEMENT OF GROSS FEES
INCOl1E ITEM:
Hunting,Fishing,all
Hunting all
Fishing all
Trapping,archery etc.
Dog Licenses, tags
M~riage licenses
Ambulance
Lottery
Subdivision plans
Salvage
Bldg,road,permits
Fees,baps,books
Explosive licenses
Other licenses
TOTAL PAID 1971
Due and paid 1972
TOTALS
VARIANCES
FRANK C. MANNING
PUBLIC ACCOUNTANT
N. Y. S. LICENSE NO. 1863
MARINE MIDLAND BANK BLDG.
WAPPINGERS F'ALLS, N. Y.
EXHIBIT "A"
RECEIVED AND NET
TOWN CLERK
PAID
Dept
Supervisor
$ 66.75
7Q.75
182.75
141.00
679.35
248.50
8733.00
48.77
911.00
75.00
18181.00
834.65
161.75
40.25
$30,374.62
$28,013.92
2,360.70
$30.374.62
NONE
CALENDAR YEAR 1971
FEES EARNED:
TO
Health
Dutchess County
Hautmans Williamson
$4126.2
1122.00
1154.00
1428.00
6,113.20
44.50
$ 44. 50 $ 7830.25 $ 6,113.20
$ 41.00 7786.75 4,646.50
3,50 43.50 1,466.70
$ 44. 50 7830.25 6,113.20
NONE NONE NONE
**********************************************************************
CASH ANALYSIS 12-31-71 Bank Statement BALANCES
Balance per 12-31-71 Bank Statement $3,195.20
December 1971 fee deposited 1972 679.20
DUE AND UNPAID: Dutchess County,Wil1iamson
Dutchess County, Hautman
NYS Dept Health
Supervisor
ENDING TOTALS DECEMBER 31 1971 3,874.40
ACCRUALS:
$1,466.70
43.50
3.50
2 360.70
$ 3 , In 4 . 40
MEMBER OF" THE NATIONAL SOCIETY OF" PUBLIC ACCOUNTANTS
MEMBER OF" THE EMPIRE STATE ASSOC. PUBLIC ACCOUNTANTS
FRANK C. MANNING
REGISTERED PUBLIC ACCOUNTANT - N. Y. S. REG. NO. 1863
BOX 126. MARINE MIDLAND BANK BLDG.
WAPPINGERS FALLS. N. Y. 12590
.GENERAL TOWN WIDE FUNDS:
BALANCE AS OF JANUARY 1 1971
RECEIPTS:
Tax vollectors fees
Property Taxes
Property tax penalties
Town iherks Fees
* Ambulance
Interest on Cert Depts
Dog Lioenses,permits
Other licenses,permits
Fines,forfeitures
Gifts,conations
Reimbursed Funds
'V
Tax ollectors overage
Payment on landfill equits
School tax penalties
Reimbursed Social Security
Sohool supply refund
Insuranoe refund
TOTAL LOCAL INCOME
STATE AID INCOME:
Per oapita taxes
Mortgage taxes
Tax Loss railroad
TOTAL STATE AID
TOTAL ALL REVENUE SOURCES
NON INCOME ITEMS,return petty cash
ACCOUNTABILITY
EXPENDITURES:
Personal Services
Public Safety
Public Health
Transportation
Eoonomic development
Veterans services
Recreation, culture
Environment
Debt Service,Princp.
Interest
Employee benefits
Other authorized disb.
TOTAL DISBURSEMENTS
CERTIFIED BALANCE AS OF DECEMBER 31 1971
*Based on actual receipts,not anticipated mncome
Actual revenues exceeded those estimated by $62,651.02
Actual disbursements were $38,718.43 lower than estimates
TELEPHONE 297-3650
EXHIBIT "B"
CALENDAR YEAR 1971
$ 57,672.18
$ 13.28
166,353.10
3,301.18
2,5Q6.62
8,748.00
7,153.31
3,100.71
40.00
8,517.50
219.06
39.50
1.70
6,200.00
3,735.98
40.84
253.70
48.67
$210,273.16
$ 95,855.00
58,071.35
386.61
154,312.96
364,586.12
400.00
$ 422,658.30
$140,808.44
7,812.21
25,000.00
19,825.96
765.76
350 00
22,977.67
1,381.50
32,960.00
2,655.10
13,680.03
439.50
. 268,656.17
$ 154,002.13
TELEPHONE 297.3650
FRANK C. MANNING
PUBLIC ACCOUNTANT
N.Y.&. LICENSE Ne. lB63
MARINE MIDLAND BANK BLDII.
WAPPINIIERB ,.ALLB, No Y.
EXHIBIT "B" CONT'D
TOWN OF WAPPINGER
GENERAL FUNDS,TOWN OUTSIDE VILLAGES:
BEGINNING BALANCE AS OF 1-1-71
RECEIPTS:
Real,property taxes
Supplemental dept income
Service fees
State Aid:,all items
TOTAL INCOME REVENUES
Forward
TOTAL ACCOUNTABILITY
EXPENDITURES: UNnIS~RTRU~F.D.
Interest expens~,nnnng,n~~e~
Principal reductions
Transfer to special dists.
Employee benefits
TOTAL UNDISTRIBUTED
EXPENDI'l'URES: DISTRIBUTED, 10 AI lJ
COIilJJlUill-lI.Y Servi ces
Recreation Playgrounds,etc
Culture:Library
Celebrations
Recreation: Youth programs
Public Safety
General Govtt:
Insurance,non purpose
Town Attorney
Town Engineer
TOTAL DISTRIBUTED,PAID
TOTAL EXPENDITURES
BALANCE DECEMBER 31 1971
$102,209.25
17,931.50
500.00
82,377.63
$ 26.701.25
30,000.00
$14,511.79
12,000.00
11,500.00
820.00
24,284.42
9,535.22
6,130.66
8,018.71
8,000.00
CALENDAR YEAR 1971
$46,911.33
$203,018.38
203,018.38
$249,929.71
56,701.25
1,778.70
30,961.87
89,441.82
94,800.80
$ 184,242.62
$ 65,687.09
MEMBER OF" THE NATIONAL SOCIETY OF" PUBLIC ACCOUNTANTS
MEMSER OF" THE EMPIRE STATE ASSOC. PUBLIC ACCOUNTANTS
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TELEPHONE 297-3650
FRANK C. MANNING
PUBLIC ACCOUNTANT
N. V.S. LICENSE NO. 1863
MARINE MIDLAND BANK BLDG.
WAPPINGERS F"ALLS, N. Y.
EXHIBIT "E"
TOWN OF WAPPINGER
TAX ACCOUNT
CALENDAR YEAR 1971
ITEM ir:
Tax Warrants
Less:Collected by
Gomm. of ~inance
Collectable Warrants
Add: Petty Cash on Hand
TOTAL
$1.931,475.86
76,364.73
ITEM II Less: Unpaid taxes
ITEM III Actual cash on hand, collections
$1,855,111.13
200.00
$1,855,311.13
341,674.93
$1,513,636.20
ITEM IV: EXPENDITURES:
A. Commissioner
B. Supervisor L
~upervisor L
resolutions
C. L Diehl, Petty Cash
TOTAL
ACCRUALS:
* Due and unpaid to Comm .i!'inance
TOTAL
ITEM VI ADJUSTMENTS:
Less 5% deductions add to Item II
TOTAL EXPENDITURES
VARIANCE
.. P~id on June 11 1972...no accruals after that date.
of .i!'inance
lJieh1 (Direct)
Diehl on
$
840,000.00
685,814.26
700.96
200.00
1,526,715.22
ITEM V
3,156.78
1,529,872.00
ITEM V
16,235.80
$1,513,636.20
l\J01\Jl!.i
SUGGESTIONS:
1. A daily log showing all receipts of water and sewer district funds
should be maintained for tie in purposes.
2. A letter should be submitted to the Tax vo11ector by the Town
Supervisor stating either that no items, or that unpaid items
be added to Tax Warrants.
MEMBER OF' THE NATIONAL SOCIETY OF' PUBLIC ACCOUNTANTS
MEMBER OF' THE EMPIRE STATE ASSOC. PUBLIC ACCOUNTANTS
FRANK C. MANNING
REGISTERED PUBLIC ACCOUNTANT - N. Y. S. REG. NO. 1863
BOX 126, MARINE MIDLAND BANK BLDG.
WAPPINGERS FALLS, N. Y. 121590
TELEPHONE 297-3650
EXHIBIT "F"
TOWN OF WAPPINGER CALENDAR YEAR 1971
AUDIT REPORT
JUSTICE OF PEACE
PRESIDING JUSTICE: WILLIAM
BALANCE: Per Statement of 1/1/71
DEPOSITS:Dog Actions: I 255.65
Fines,For~eitures 9,228.00
Civil Actions 99.50
Bail, due others 1,305.00
TOTAL RECEIPTS
TOTAL ACCOUNTABILITY
EXPENDED:State Dept Audit,Control 9,735.15
Bail returns,due others 4,140.00
ADJUSTED BALANCE PER AUDIT
BALANCES ALL SOURCES 12-31-71
VARIANCES:
BULGER
$4,055.00
10,888.15
14,943.15
13,875.15
1,068.00
1,068.00
DUE AND UNPAID, ACCRUALS:
Due Audit and Control 718.00
Vutstanding bail monies 350.00
TOTAL MONIES ACCRUED AND UNPAID
BANK RECONCILATION:
Balance 12-31-71 per statement
Less:outstanding check #391
BANK BALANCE AS ADJ~ED
VARIANCE
$1,068.00
$1118.00
50.00
1,068.00
0-0
******************************************************************~.*
PRESIDING JUSTICE: VINCENT FRANCESE
BALANCE: Per Statement of 1-1-71 $ 595.00
DEPOSITS: Fines,forfeitures $7,506.00
Civil Actions 693.00
Crimnal actions 50.00
TOTAL RECEFPTS $8249.00
Bail,due others 8730.00
TOTAL ACCOUNTABILITY
EXPENDED: State Dept Audit and Control 7999.00
Bail returns,due others 8655.00
TOTAL EXPENDITURES
ADJUSTED BALANCE PER AUDIT
BALANCES ALL SOURCES 12-31-71
VARIANCES:
16,979.00
17,574.00
16,654.00
920.00
920.00
DUE AND UNPAID,ACCRUALS:
Due Audit and Control
Bail monies outstanding
TOTAL MONIES ACCRUED AND UNPAID
BANK RECONCILATION:
Balance 12 31-71 per statement 920.00
(No float deposits or checks)
**********J~~J~~~~******************************************~TP******
Care must be taken that all items tie in with final deposits
and are entered in all books and ledgers
770.00
150.00
920.00
TELEPHONE 297-3650
FRANK C. MANNING
PUBLIC ACCOUNTANT
N.Y.S. LICENSE NO. 1863
MARINE MIDLAND BANK BLDII.
WAPPINIIERS F'ALL&, N. Y.
EXHIBIT "Gll
TOWN OF WAPPINGER
CALENDAR YEAr. 1971
--
I. we have examined all recor?s, with accepted methods, and have made
such tests deemed necessary. he records are kept on a cash basis, with
no accrual balances shown or kept. However the enclosed report has in-
tended to show such assets, liabilities and net worth.
AUDIT ANALYSIS
2. On the previous audit for the year 1970 certain items on Exhibit "C"
were of critical nature and I advised that the Dept. of Audit and Control
be so notified. On the report made by the recent audit by Audit and Control
the same conclusions were reached on the same items.
3. more concise records, such as cash book, should be kept to better
itemize each transaction on the Bond Accounts instead of using small
peices of paper and covers of receipt books.
~. 8ills are not rendered in a prompt manner on Water and Sewer accounts
to customers and in two instances, due to ineptness in postings duplicato
payments were made by customers with resultant refunds. Billing and
postings and controls on these accounts should be reviewed, keeping in
mind more promptness and control over funds.
5. The Receiver of Taxes should remit, with the check to the Supervisor
a list of individual payments. Said list should be taken from a daily
recei~ts journal showing all pertinent information needed to prepare same.
6. Supervisors office should, before preparation of tax bills, submit to
Tax Collectors office a list of all delinquent accounts on water and
sewer rents.
7. Bond payments on Oakwood Knolls Water and Sewer were not reduced be-
cause of prior improper-partial payments but due to legislation this
will be corrected. Local Financial laws require 50% basis on these.
8. Check numbers must be entered on all invoices paid for Highway Dept.
an abstract must be kept up to date on all vouchers before payment.
Salary of secretary of Highway Dept. is being paid from this fund rather
than from General Funds due to localities involved.
9. fJumerous bills are not fully itemized to show full intent before payment.
10. It is felt, by this office, due to a very increasing work load that the
3upervisor maintain 9 to 5 hours to complete this additional work. It is
also suggested that the Town Board exercise its right in appointing a
competent controller to oversee this very large and increasing operation.
11. It is felt, due to extreme extra efforts, on part of town personnel,
that the town is being run in an efficient manner except for items noted.
MEMBER OF" THE NATIONAL SOCIETY OF" PUBLIC ACCOUNTANTS
MEMBER OF" THE EMPIRE STATE ASSOC. PUBLIC ACCOUNTANTS
CALENDAR YEAR 1971
r-'
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TEI.EPHDNE .97-3-.0
FRANK C. MANNING.
PU.LIC ACCOUNTANT
NoY." 1._ NO. .-
MAII'NIl 1041_ ...... ~
WAPI"IN_ "AU.& ... Y.
TOWN OF WAPPIBGER
SCHEDULE. II H"
ASSETS
CERTIFICATE DEPOSIT BALANCES.
12,550.00
80,000.00
12,300.00
50,000.00
7,000."0
53,800.00
80,000.00
12,350.00
50,000.00
5,000.00
75,450.00
';-""'~'I"I" "'__~
~
Fleetwood Sewer Bond
General lPunds
Rockingham Capital
Highway ]lunde
Rookingham Swr Distr
Rookgham Capital
Other General ~unds
Special Distriots funds
General Fund 12-31-71 issue
Highway lund 12-31-71 issue
~okingham Sewer Exp Proj
TOTAL CERTIFICATE DEPOSITS
ADD OERTIFIED BANK ACCOUNT BALANCES
ADD Town Clerks fetty Cash Balance
TOTAL ALL CASH ASSF.~S nF.n~MRF.R ~1 lq71
1428,450 00
488,937.23
50.00
LIABILITIES
EXEMPT FROM DEBT LIMIT:
Tax Antiop Bates
Water,sewer Bond and Note.
NOT EXEMPT FROM DEBT LIMIT:
Capital Notes
Bond Anti Notes
Total Banda
TOTAL ALL LIABILITIES
2,260.00
443,300.00 1445,560.00
18,750.00
1,024,671.71
36,550.00 1,079,971.71
ANALYSIS .
T01AL ALL CASH ASSETS
TOTAL ALL LIABILITIES
EXCESS OF LIABILITIES OVER ASSETS
1 917,437.23
1,525,531.71
MEMBER D,. THE NATIDNAL BOCIETY 0,. PUBLIC ACCDUNTANTB
MEMBER 0,. THE EMPIRE..TATE A88DC. PUBLIC ACCOUNTANTII
Il
$917,437.23
11,525,531.71
. 608,094.48