1970
TELEPHONE 297-3650
FRANK C. MANNING
PUBLIC ACCOUNTANT
N. Y. S. LICENSE NO. 1863
MARINE MIDLAND SANK BLOG.
WAPPINGERS FALLS, N. Y.
AUDIT ANALYSIS
1 9 1 0
TOWN OF WAPJ:'INGER
MEMBER OF" THE NATIONAL SOCIETY OF" PUBLIC ACCOUNTANTS
MEMBER OF" THE EMPIRE STATE ASSOC. PUBLIC ACCOUNTANTS
TELEPHONE 297-3650
-,
FRANK C. MANNING
PUBLiC ACCOUNTANT
N. Y. S. L.ICE:NSE ND. 1863
MARINE MIDLANU !lANI( Bl.DG.
WAPPINGERB FALLS. N. Y.
June 7 1971
Mrs Elaine Snowden, Town Clerk
Mr Louis D Diehl,
';;>upervisor
On request of the Town ~oard I have examined the books and records
of all offices in the lown of ~appinger for tile period ending December
31 1970.
The report on th2t audit is enclosed with the following schedules:
EXHIBIT
EXHIBIT
EXHLhIT
EXHI.IT
EXHIBIT
EXHIBIT
EXHIBIT
EXHIBIT
EXHIBIT
EXHIBIT
"A" --------Town Clerk fee and remi t tal :; chedules
"B --------General Funds, (iown rlide)
"B-l"-------General Punds, (Town outside villages)
"C"---------Hecapitulation of rteceipts and Balances
Special Districts and other funds
"D" ---------Highway }'unds recapi tula t ion
"E"---------Tax Account
".fI'" ---------Jus ~. i ce of Peace, a CCO-1n ts
"G"---------Balances,income and expense, all accounts
"H"---------Assets and liabilities,net worth statement
"I"---------Audit analysis.
::.Jincerely yours
..'-'
..........J-,.., ,1 r, (....~ . RPA NYS L' N 1863
t.J'~' i r,,,,,,,,, _ l.C 0
License in the EdQcation Dept ~tate of
New York under license number 1863
MEMBER Dr THE NATIUNAL. SOCIETY Or PUBLiC ACCOUNTANTS
MEMBER Dr THE EMP,RE. STATE ASSOC. PUBLIC ACCOUNTANTS
J
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FRANK C. MANNING
REGISTERED PUBLIC ACCOUNTANT - N. Y 5 flEG NO 1863
BOX 126, MARINE MIDLAND BANK BLDG
WAPPINGERS FALLS N. Y 12590
TEUPtiONE 297.3650
EXHIBIT "A"
TOWN OF WAr~INGER CALSNDAR YEAR 1970
STATEMENT OF GROSS FEES Rf';CELV<D .tLlJ NST FSY.;S :~i.EW:SD:
TOwN CL.:HK
INCOl:E ITEM To 10 HIS To .uutchess
Supervisor Dept llj:>a;th count~}aJ.l
Hunting,Fishing,all $ 91.75 :!,u . .:>u
Hunting all 85.50 1,032.00
Fishing all 208.50 2,527.75
Trapping,archery 216.50 2,650.00
Dog Licenses 622.25 6,019.30
IlIlarria,;e Licenses 227.25 42.50
/1 Ambul~nce fees 7,923.00
;i NYS Lottery tickets 70.85
Land fi11,refuse 7,923.00
Subd-site planning 952.75
Salvage Income 25.00
Miscellaneous income 45.3~
BUilding,othcr permits 11,287.00
Mat&l,books,maps etc. 2.503.50
TO'~ALS $32,182.20 :$ 42.50 ;
$14,256.55 .
f
l
Total paid 1970 $30,969.70 40.StO 12,893.75
Due and paid 1971 1,212.50 2.00 13,62.80
TOTALS '32,182.20 42.50 14,256.55
VARIANCES: NONE 'ICNE NONE
***********************************~***~'I*********
CASH ANALYSIS DECEMBER 31 1970: BALA~CES
Balance per 12-31.70 Bank State. $2,386.90
December 1970 Fee dep, 1971 190.40
DUE AND 7J!H"AID:Dutchess Cnty,al1
NYS Dept health
Supertisor
K~DING TO'l'ALS DLCEf', BER 31 1970 2, 577.30
ACCRUALS:
1,362.80
2.00
1,212.50
2,577.30
,;
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FRANK C. MANNING
REGISTERED PUBLIC ACCOUNTANT - N Y 5. RIOG NO 1863
BOX 12';, MARINE MIDLAND BANK BLDG
WAPPINGERS FALLS. N. Y '2590
TELEPHONE 297-3650
"
B
.,
~XHIBIT
a::CEIPTS:
l'roperty Taxes
Inte~est,penallties
Tax ~ollectors Fees
Town ~lerk Fees
Ambulance return
Assessors Fees
Interest Income on CD's
Dog License Income
Fines, etc
Maps,survey fees
TOTAL LOCAL INCOME
~TATE AID:
er Capita Taxes
Mortgage taxes
Loss on fiailroad taxes
Highway se
Youth Programming
TOTAL STATE AID
NON~ REVENUE
Revenue Anti Note
TOTAL ALL REVENUES
EXPENDITURES:
Personal Services
Outside Contractual expense
Equipment
TOTAL PERSONAL SERVICES
Public Safety
Health,welfare
Transportation costs
Veterans services
Recreation-oulture
Employee Benefits
Debt Service: Principal
Interest
Adjustments
TOTAL EXPENDI~URBS
CERTIFIED BALANCE :2-3J-70
GENERAL TOWN WI DE }4--UNDS
. BALANCE AS OF JANUARY 1 1970
a:':
H
CA13NDAR YEAR 197~
$ 35,15".50
$114,644.08
4,189.07
201.93
2;!.51.45
7,853.00
84.00
4,732.40
2,68;~.53
11,760.50
30,580.83
$17P,Bry9.79
75,132.20
39,382.33
215.78
1,581.72
893.78
$117,205.81
5,000.00
$301,085.60
S 83,987.81
42,289.25
8,688.78
$134,965.84
5,903.91
23,394.09
18,451.53
350.00
32,964.78
1~,040.29
51,503.48
3.00 Dr
$278,,70.92
$ 57,672.1~
47,769.00
3,734.48
" .II
11
::::.
#:.:=.::~=::-:::.: .:~."":."'::
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FRANK C, MANNING
REGISTERED PUBLIC ACCOUNTANT - NY:;. REG. NO 1863
BOX 126, MARINE MIDLAND B....r-.K OLDG
WAPPINGERS FALLS. N Y 1.'5"0
GENERAL FUNDS TOWN OUTSI!)E VI LLAGES
h
BEGINNING BALANCE 1-1-70
RECEIPTS:
j; Property taxes $30,700.00
wup~lemental Dept Income 14,454.50
Service Fees 10,589.50
State Aid 63,767.80
TOTAL INCO!lE REVENUE
NONE INCOME,STORM SEWERS
TOT AL RECEIl TS
UNDISTRIBUTED FUNDS:
Employee Benefits
Storm Sewers
TO','AL UNDISTRI BUT ~;D
TOTAL EXPENDED
BALANCE DECEMBER 31 1970
EXPENDITURES:
General ~ov.t:lnsurance
Print,Advt.
PUBLIC IAFETY
Attorney
Engineer
LIBRARY
COMMUNITY SERVICES:
Zoning
:Planning
SANITATION
Bldg Inspect & Zone Bd.
TOTAL DISTRIBUTED
TELEPHONE 297.16~O
EXHIBIT "B" CJr'';T' D
TOWN OF WAPFINGER
CALENDAR YEAR 1970
$15,147.80
$119,511.80
14,160.31
$133,672.11
$ 3,685.00
763.98
6,294.50
8,000.00
4,448.98
14,294.50
11,500.00
4,981.50
2,652.98
7,634.48
17,277.40
16,646.04
71 t 8en .40
15,956.87
14~160.31
FUJDS
30,117.18
$101,918.58
$ 46,911.33
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FRANK C. MANNING
REGISTERED PUBLIC ACCOUNTANT- N. Y S. REG NO. 1863
BOX 126. MARINE MIDLAND BANK BLDG.
WAPPINGERS FALLS, N Y. 121590
.,
"
i:
TELEPHONE 297.3650
EXHIBIT "E"
"
TAX ACCOUNT
CALENDllR Y}~AR 1970
~ ;
ITEM
ITEM
I: ITEM
(1)
(la)
: :: ~ ~ ~
B:Chelsea Fire Dist.
C: N~w Hack tire Distr/
D: Hughsonvil1e tire Dist.
E: Cameli Light District
F: Chelsea Light District
G: H"ghsonvil,e Light Distr
H: Water Rentals
I: Petty Cash
TOTAL EXPENDITU~ES
ITEM V Accruals,due un aid
Commissioner Finance
ITEM VI Total Expended and
~ccruals during period
$1,528,418.03
69,375.96
768,000.00
145,344.08
178,658'.81
700.00
22,539.76
18,985.00
12,293.75
71,112.05
45,107.16
270.00
2,987.00
7,007.00
2,508.20
200.00
1,275,712.81
*
27,447.05
1; TOWN OF WAPPINGER
i
H ITEM I: TAX WARRANTS:
'i
Less:Collected by
Comm .l!'inance
Collectable Warrants
Add: Petty Cash on hand
TOTAL
II:Less: Uncollected Taxes
III: Actual Cash on hand,collected
IV: EXPENDITURES:
Commissioner of ~\inance
A.~upervisor:
General J.f'unds
Highway Funds
tt II
RECONCILIA'l'lON
2,790.06
2,631.42
233.10
5,654/56
1,308,814.44
CASH
Refunds ,overpayments
Supervisor-Penalties
Supervisor Surety account
Total adjustments to cash
Cash deposited per co1~ectors
report, ver :_fied
BALANCE, V';RIl<'IED
$1,459,042.07
200.00
1,459,242.07
156,082.21
1,303,159.86
1,303,159.86
$1,303,15).86
* Remitted by check number 274 on July 27 1970 to
Commissioner of ~inance
...cdt
FRA.NK C. MA.NNING'
REGISTERED PUBLIC ACCOUNTANT- N. Y. S REG. NO 1863
BOX 126, MARINE MIDLAND BANK BLDG.
WAPPINGERS FALLS, N. Y 12590
TELEPHONE 297.3650
EXHIBIT "Fit
TOWN OF WAPPINGER
'),
~
CALZNDAR Y~AR 1970
AUDIT REPORT
JUSTICE OF P~ACE
PRESIDING JUSTICE:WILLIAM BULGER
BALANCE: Per Statement of 1/1/70
DEPOSITS:Fines,forfeitures
Bail, due others
TOrrAL R:~CEIPTS
ACCOUNTABILITY
EXPENDED:State Dept Audit Control
Bail returns,due others
TOTAL .EXPENDED
ADJUSTED BALANCE PER AUDIT
Due from Audit Control,overpaynent,Sept 70
BALANCE ALL SOURCES 12-31-70
VARIAUCES
$12,302.00
1,120.00
12,6'+6.00
1,380.00
DUE A'D fTNPAID,ACCRUALS:
Vue Audit Control,Decenber 70
Outstanding Bail monies
Security Deposits
TOTAL MONIES ACCRU~D AND UNPAID
Total Monies or. hand and banked
V J~RIANCE
870.00
~?685. 00
500.00
J;4,654.00
13,422.00
$18,076.00
14,026.00
4,050.00
5.00
$4,0115.00
4,055.00 Cr.
4.055.00 Dr
NONE
***************************************************************_.**
PRESIDING JUSTICE:VINCENT !RANCESE
BALANCE: Per Statement of 1/1/70
DEPOSITS:Fines,Forfeitures
Bail,due others
TOTAL RECEIPTS
,CCOUNTABIIITY
EXPEnDED:
State De't Audit and Control1
Bail returns,due others
TOT AL I~XPENDED
ADJUSTED BALANCE P~R AUDIT
$11,474.?0
1,385.00
$13,092.20
1,440.00
VARIANCES:
DUE AND UNPAID, ACCRUALS:
Vue Audit Control December 1970
Outstanding Bail Monies
TOT AL MONIES ACCRU ~':D i~ \:J '~J I' Al D
TO:.'AL MCN1TS or: HAND ,\;:D bANKED
VARIANCE
$
')20.00
7 \..) . ') C"
~.
$2,268.00
12,859.20
$15,127.20
14,532.2C
595.00
59', .00 C r
c;gf).O; Dr
NONE
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FRANK C. MANN'ING
REGISTERED PUBLIC ACCOUNTANT -- N Y 5 REG N'''l 1863
BOX 126, MARINE MIDLAND BANK BLDG
WAPPINGERS FALLS, N, Y 12!590
TELEPHONE 297-3650
SCHEDULE "H"
TOWN OF WAPPINGER ~A3SETS
CERTIFICATE DEPOSIT BALANCES
CALENDAR Y~A~ ,g7(
Fleetwood Water and Sewer
Highway Funds
General Funds
Rockingham Capital Funds
TOTAL CEqTIFIBD CERTIFICATE
$6,000.00
70,000.00
80,000.00
33~500.00
DE}'O I '!'S
$189,500.00
200,124.58
$389,624.58
PLUS CERTIFIED BANK BALANCES
TOT AL ALL CASH AS;>S'rS DSCi':MBER 31 1970
*****************************************************************_.*
,'I~MK^tf~~~a~f~~T:
Revenue Anticipation
Bond Anticipation:
Oakwocd Water $38,400.00
Oakwood Sewer 53,900.00
Fleetwo:.d Sewer 108,000.00
Fleetwo d Water 68,000.00
Fleetwo~d Water,Sewer * 7 480.00
TOAL EXEMPT PROp DEB~MIT
NOT EXEI'l: T FRor-: DE T Ll MIT:
, Storm Sewer Capital #1
Martz Field #1
Martz ~ield #2
Highway Equipment note
Storm 3ewer #1
Storm Sewer #2
Storm Sewer #3
Highway ~achinery
Land Acquision
TOTAL ABOVE
Highway Flusher Eond
TOTAL NO;'. EXEr~PT ?ROFi LHI'f
LIABILITIES
$ 4,520.00
18,000.00
275,780.00
$298,300.00
TOTAL ALL LIABILITIES
~ 12,500.00
5,020.00
(,,000.00
22,243.46
275,000.00
200,000.00
100,000.00
26,000.00
16,000.00
$662, ?bJ; .,.6
14,000.00
676,763.4(.
$975,065.46
EXCr~'~)S
~__ I A B: :_1 ,1- ~:' -:,::..;
DEI-'ICIT
$3R9,6:>4.)8
C1'75 ('It,'Z ,b'
- , '-'.; ./. .
U"'r,'.~R' (',r, ,;}; ',:"" 1" >J;50C: 47C ;"
, ~ _.. h v ':, .J 'lP O:.J, .J C':, . " ' ,-
S,'lH-LUS ()R
Total all Assets,C,Jsh O:~LY
Total all Linb:lities
* It is unusual to hn'H> a combin(Od W'lter :'!lid ~ewer note unde~'
one no<;e headiri,:T, and It woulci be r.:or'" r,Jtlonal to have it ulr'~'T
the account tift It "I,]S 'orrqwed for,rat:,er tiLl.ll fur LoU ~,C('f)ilr:\~"
under a ,]olnt r:ote.
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TELEPHONE 297.3650
FRANK C. MANNING
PUBLIC ACCOUNTANT
N. Y. s. LICENSE NO. 1863
MARINE Jrroo41DLAND FJ........K BLDG.
WAPPlNGER9 FALLS. N. Y.
EXHIBIT "I"
TOWN OF WAPrINGER
AUDI'I' ANALYSIS
CALENDAR YEAR 1970
1. We have examined all records, with accepted methods, and have made
such tests deemed necessary. ~he records are kept on a strictly cash
basis, with no accrual balances shown or kept. However the enclosed
report has intended to show such assets and liabilities.
2. After advising for a third time that a equipment and fixtures running
inventory list be kept there still is nc evidence of same.
3. See Exhibit "e" in reference to corrections that have been found
and should be reported to audit and Control so that the 1970 report
will be of correct nature.
4. Fleetwood Manor Bond account has expended the following sums
for direct operations: From Sewer Bond Account $4689.23, From Water
Bond Account $2532.39. It is imperative that this Doney be replaced
as soon as possible when the cash flow is Lncreased.
5. It is felt, by this office, that the books arid records reflect
the correct cash flow with exceptions stated in Exhibit "C".
MEMBER Of" THE NATIONAL SOCIETY Of" PUBLIC ACCOUNTANTS
MEMBER Of" THE EMPIRE STATE ASSOC. PUBLIC ACCOUNTANTS
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