1968-12-31
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TELEPHONE 297-3650
r-RANK C. !VANNINC
PUBLiC A;.~. ~;~. At--,
N. Y. 5. l.'CENSE NO. 1863
MARINE MIDl.AN~) BANK BL.OO,
WAPPINGERS ,....LL&. N. Y.
5 July 1969
Mrs. Elaine Snowden, Town vlerk
Town of Wappingers
Wappingers Falls, New York, 12590
~
Dear Mrs Snowden:
On request of yourself and the supervisor I have examined the
books and records of both your office and the supervisor, and
also the Justice of Peace for the year ended December 31 1968.
The report on that audit is enc~osed with t~e following schedules:
EXHIBIT "A"------Town ~lerk, all inoome and Fees received
EXHIBIT "B"------Revenues all accounts
EXHIBIT "C"------Expenditures all accounts
EXHIBIT "D"------Reconoilation of all funds and aocounts
EXHIBIT ";S"------Tax Acoounts, sumluary of
EXHIB~T 1lJ.',,------,1ustice of Peace,accounts
EXHI T 1l.;"------Anal~,s.:3 of audit.
Sincerely yo'::C)' '7 .
P:J(~O-i!co~t anl:ff;~;;!{;i in S tat.
of New York, #1863
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
TEL.EPHONE 297-3650
TOWN OF WA.PFINGERS TOWN CLERK
STATEJtBNT OF GROS~ FEE RECEIVrm AND NET FBgS BAHNED:
GROSS INCOME:
Hunting and fishing licenses
Hunting licenses
Fishing licenses
Ambulance tees
Dog licenses
Marriage licenses
Building permits
Fees, books, supJ.'lies
Site Planning
Miscellaneous Incoie
Lottery Ticket inoome
Reffuse-Land fill operations
GROSS FEES RECEIVED
EXPENDI'l'URES:
Fees paid to New York State
F as paid to Dutchess Oounty,all
Total fees paid -',-c'
Remitted to Supervisor:
Fees paid,regular
Refuse-land fill operations
TO AL EXPENDITURES
VARIANCE (NONE)
CALENDAR YEAR 1968
$2,179.25
3,717.25
1,894.00
3,525.00
8,290.67
l76.t)e
7,453.00
54.60
498.65
145.25
57.25
7.958/25
$35,949.17
$ 29.00 I
12,202.50
12,231.50
15,759.42 .;
7.958.25 ./
$35.949.17
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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. 12590
TELEPHONE 297-3650
EXHIBIT liB" CONTINUED
SPECIAL DISTRICT
FUNDS
Oakwood Water $3,199.04
Rockingham Sewer 11,564.25
Oakwood Sewer 9,408.05
Chelsea Light 2,204.02
Chelsea Fire 9,325.95
New Hackensaek Fire 60,163.61
Hughs<,nville Fire 11,593.75
Camell !ight 278.99
Hughsonville Light 6,202.43
Roekingham Capital 5,792.50
Oakwood Water Anti Note 123.33
Oakwood Sewer Anti note 61.24
Martz Memorial ~ark Anti Note 10,042.09
. TOTAL DISTRICT REVENUES
OTHER FUNDS
-0-
370.00
175,796.53
38,587.60
Bid and Juarantee
Asaurity
Payroll Accounts
Trust and Agency Funds
TOTAL OTHER FUNDS
TOWN HIGHWAY FUNDS
Highway lunda #1 $204,953.80
Highway Funds #2 (Bridges) 3,000.00
Highway Funds #3 (Maahinery 52,920.01
Highway Funds #4 (Snow,Mise) 33,030.54
Highway Funds Town lmpvts 3,655.75
TOTAL HIGH\<fAY FUNDS
TOTAL GENERAL FUNDS PAGE ONE
TOTAL R~;V"mlJES FR01"f ALL FUNDS
:2 ,'}"7.) <
, .,
~ (/
i ~il
aVf.}t
~
$129t~59.25
$214,754.13
$297,560.10
$274,006.86
i!
$916 ,-j80. 34
~,.~,.~,~,=,~_"..,....,_",..,..~ _.",....,,"...._....,_ _..,=..~_....".~"._....,,~,.. .. ._.0..._-"-''',
-~.,~~._-~~-,_.~~~,~,-
FRANK C. MANNING
REGISTERED PUBLIC ACCOUNTANT - N. Y. S. REG. NO. 1663
BOX 126. MARINE MIDLAND BANK BLDG.
WAPPINGERS FALLS. N. Y. 12590
EXHIBIT "C"
TOWN OF WAPPINGERS
GENERAL AND SPECIAL FUNDS EXPEND.
******************** FOR YEAR ENDED DEC 31 1968
TOWN \t?IDE: Towl'*~l~E***********.
ITEM ACTUAL nUDGET
I.SUPERVISOR: ~.
a. Persona! Service
b. Equipment
2.TOWN JUSTICES:
a. Fersonal service
b. Other expense
3. COUNOIIJIIEN :
a. Personal servioe
b. Other expense
4. TOWN CLERK:
a. Personal service
b. Other expense
,. RECEIVER TAXES:
a. Personal servioe
b. Other expense
6. .A.S~)ESSORS:
8. Personal service
b. Expense involved
7.TOWN A.TTORNEY
8. ~ENjAL OFFICE EgUIPl1ENT
9. OW ENGINEER
10.BOARD ELECTI6NS:
a. Personal Service
b. Equipment
c. Other expense
II.TOWN BUILDINGS:
a. Personal service
b. Equip.ent
c. Other expense
12.PRINTING AND ADVER1'ISI
1;. HIGHWAY tIGHTING
14. TRAFFIC SIGNS
15 AlTNUAL AUDIT
16.PUBLIC ~AFE~!:
a. Police Proteotion
b. Dog Warden
c. Maps,ete
17.EDUOATIO:N:
a. Ht S'J1'CRfAN :
1.personal Servioe
2. Other expense
18:HIGHWAY ISUP~~RIHtENDEN'F
TOTALS TillS PAGE ONE
PAGE ONE
TELEPHONE 297-3650
PAGE OliE
$ 9,;86.25 $ 9,900.00
937.64 $10, ;2;.89)t
10,039.87 11,700.00
1,6;3.17 11,67;.04
6,000.00 6.100.00
21.50 6,021.50
15,336.5; 17,950.00
424.16 15,760.69
3,992.53 5,600.00
1,499.54 5,492.07
15,064.04 16,600.00
1,093.66 16,157.70
5,784.29 6,000.00
2,161.62 '"t' 2,000.00
2,200.00
9,257.82
3,738.23
966.;2
1,815.46
1,978.78
14.572.19
13,964.37)1
18,366.43
1,885.72
3,323.64,v
84.15~
1,000.00
272.50
267.20
410.00
949.70
100.00
17.75
117.75
8,400.00
$12;,666.56
12,200.00
21,044.00
1 800 00
1,000.00
500.00
525.00
o
150.00
9,900.00
I~2,969.00
TELEPHONE 297-3650
WIBIT "0"
TO\'lN . VfAPTINGERS
GENERAL AND SPECIAL FilltDS l';XiEND.
******************-It*10H. YEAR E:NDED DEe 31 1968 **********************
Tmi.N WIDE TOW)'.; VHDE
ITEM: ~ ACTUAL' BUDrET
~J.\.IJA:NCIJ FORViARD PAGE ONE 1I23,666.56 $122,969."0'0
19:A~BULANCE AND HEALTH:
a. Personal service
b. Equipment
20:RECREATION:
i.PARKS AND rI1AYGROUNDS
a.Personal Service
b. Equipment
o. Other
i.YOUTH REC'EATION
a. Personal service
b. Equipment
c. Other expense
3. CELEBRt~T 1I1NS
21.DEBT SERVICE RE~UOTIONS
a.~rincipa1 app1iance
1. Martz Anti Note 2,509.00
2. Revenue Anti Note 21,650.00
3. Tax Anti note 2,260.00
b. Interest accruals paid 2,847.66
22.ASSOCIATION OF TOWHS:dues
23. ~ETER~S 6RGANtZATIONS:~OOMS
24: EMPLOYEE BENEFITS:
a. Retirement Oontrib
b. Sooial Security Exp.
c. Medical Insurance
d. Workmens Comp Insur
e. Bonds
25. FIRE AND LIAB INSUR
26: Mt:CELLANEOUS
a. For Spec Distribut.
b. Bank Adjustments
TOT i\L BOTH I'A.}ES TOWN WIDE ONLY
FRANK C. MANNING
REGISTERED PUBLIC ACCOUNTANT- N. Y. S. REG. NO. 1863
BOX 126. MARINE MIDLAND BANK BLDG.
WAPPINGERS FALLS. N. Y. 12590
PAGE ONE ---A
$14,284.04
2,199.96 716,484.00
1,383.21
3,049.05
21,072.32
25,504.58 ..\
6,014.98
2,142.68
426.25
8,$"83.91
300.00,.
29,266.66
2,833.90
350.00
4,424.21
3,258.10
402.12
1,45;.62
1,240.00
10,778.05
5,497.59)'\c
624.2;
74.50 6l8.7~
$223,9 ;.9
A*--~AGE ONE
16,484.00
25,100.00
9,750.00
200.00
2,885.41
23,760.88
2,627.25
3,185.00
450.00
s,ooo.oo
4,400.00
600.00
1,600.00
600.00
3,500.00
N/A
$226,111.54
FRANK C. MANNING
REGISTERED PUBLIC ACCOUNTANT - N. Y. S. REG. NO. 1863
BOX 126, MARINE MIDLAND BANK BLDG.
WAPPINGERS FALLS, N. Y. 12590
!pAGE ONE---B
TELEPHONE 297-3650
EXHIBIT no" PAGE ONE----B
TOWN OF WAFPI~GER8
AN D SlF;CIAL .FUNDS BXlJ.i~ND
YEAB. ENDED DIaD 31 1968*********~'**************
GENERAL
*******.***********POR
38:SPEOIA1 DI8TRIOT3:
a.Cameli Light 239.40 '
b. Hughsonv}11e Light 4.218.62#
o. Chelsea Light 1.713.60'
d.New Hacken. Fire 60,163.61'
e. Hughaonvi11e Fire 11,593.75'
i.Che1sea Fire 9,325.95'
g. Rookingham Sewer 10,979.25'
h Rockingham Oapita1 0-0
1. Oakwood Water,Swr. 11,272.40'
j Oakwood Water Anti 1,361.85/
k Oakwood Sewer Anti 1,932.70'
1 Martz lark Anti 25.00/
TOTAL DISTRICTS,OUTSIDE T6WN 1112,826.ih:3
39:0THER FUNDS:
Bid Guarantee 1,900.00
Assurity 2,430.70
Payroll Aooount 175,796.53
Trust A~ency '. 33,800.15 _0
. .'c ....~... ."J.....~~=c~.~..,""c.~.... ...~ .~~~; ~o~~ -~~fAG.ES....."'==J'"CJ.--~I~~ ~: ~1:f=I~x-~=..(Te(1-..:1SS;.750~~.~ .~.
T (li,'iN 0 liT S I DE
'~7 .ZONING 06T"ilTISSION:
a. Fersonai Servioe
b. Other
128 PLAENING BOARD
'129_ AT'rORNEY Personal Serve
.30.BlJILDnrG !NSFECTOR
a.Personal Servioe
b. Other
31.TOW'N Ei-:iGINEER
,'2.:PtU:N~ING AllfD ADV,,;RT.
33. LIBRARY
1134 _ REFUSE-SANI TATI ON
'35.EMPLOf:CE BENE14'ITS:
a.Employee Ben:Ret1rement
system 3,768.78
b.Soola1 See Expense 4,254.97
c. Hospitalization 1,292.;8
d. Workmens Comp Ins. ;,836.23
a.Fire Liab Insur 3,663.87
,:36.PEROAEITA TRAnSFER TO
.. llIGF4AY Ftm:D
rOTAIJ TOWN OU~PSIDE
37.HIGHWAY FUNDS:
a-11lRepsris -Impvts
2 Machinery
:3 Snow-Miso
b.(l)Construction
TOTAL TmvN OUTSIDE HIGHWAY
$3773.01
529.04
10,999.89
927.65
139,711.36
43,099,46
24.361.84
ACTUAL
BUDGET
$ 4,302.05
;,351.47
9,730.31
$7,790.00
6,900.00
8,000.00
11,927.54
6,800.00
1,397.18
10,000.00
12,801.38
9,070.00
7,000.00
3,500.00
10,000.00
0-0
16,816.23
10 000.00
l!J7:126.16
3,500.00
5,50\.).00
2.150.00
't, 000.00
6,000.00
10,000.00
83.410.od
207,172.66
22,000.00
$229.172.66
190,500.00
40,130.00
292,5~O
22,000.00
281,880.00
275.00
6,200.00
2,200.00
76,458.30
12,690.00
12,265.75
110,089.05
FRANK C. MANNING
REGISTERED PUBLIC ACCOUNTANT - N. Y. S. REG. NO. 1863
BOX 126. MARINE MIDLAND BANK BLDG.
WAPPINGERS FALLS. N. Y. 12590
TELEPHONE 297-3650
EXliIin~ "D"
TOWN OF \iAPFINGEB.S
II
RECONCILATI.N OE GIEUIA1 AND GENERAL FlUIDS
~\~~~~;aiF~ AccouNTS JANUARY i8~;~~?55
Highway Funds 11,940.25
INDEBTNESS UNPAID
Tax Anticipation notes i~.o40;00
Revenue Anticipation notes 67.300.00
Martz Note 1 and 2 20,038.00
Highway Bonds Anti Notes 44,486.96
Special District notes 93.225.00
TOTAL IND}~BTNESS
As~u .'i ty . Aocounts
Bid and Uuarantee Funds
~pecia1 Dist.cictF Funds
~oei81 8ecu~ity !~nd8
Cert fieat Deposits
ADD 1l\TCC.IJL8 ITElIliS SCHEDULE B
SUB TOTAL
LESS EXPE...rfDITURES 3CHEDULJ:o~ C
ENDING BALANCE 12/31/68
SU1\ilhARY BANK BALA1\rUT~ 12-31-68
---A. GENERAt ~UNDS
B. Higl1"vmy
O. Assurity acoounts
D. ~Decia1 Districts
E. B~cial Security funds
TOTAL
F, T.AX ACCRUALS
TO AL
G. Certifioate Deposits
TOTAL AA1 ACCOUNTS
GAL}~NDAR Yl~AR 1968
3.250.00
1.900.00
16,252.06
1,701.42
30,000.00
$150.789.28
916 280.34
1,Oo~,069.62
867.0l/6'S1
206.053. 1
$
8,662.27
45,;27.69
1,189.30
4,180.28--
2.01~.97
61,37 .51
3.93~.80
65,31 .,1
134,740.00
.'200.053. ;1
$2~41089.96
. ~'~"'-~~--." ...=.,.q,-..... -~~~=,- ~_. .--
..,,~-~-<>.......~----_..,-
FRANK C. MANNING
REGISTERED PUBLIC ACCOUNTANT - N. Y. S. REG. NO. 1863
BOX 126. MARINE MIDLAND BANK BLDG.
WAPPINGERS FALLS. N. Y. 12590
TOWN OF WAPPINGERS
TELEPHONE 297-3650
EXHIBIT liE"
TAX ACCOUNT
DT::c:rmBER 31 1968
ITEM:l TAXES HECInVABLE
A. Source: '1,250,107.64
(Town-Vi11age-Districts)
1. Less NYNlffiR TAX 4,497.06-
2. Less Erroneious Assess 2,549.00-
3, To Treasurer directly 59,418.29-
ADJUSTIW TAX ROLLS
LESS COLLECTIONS RBO:IVED
r:t~AXES DtE AND m;rAID
ITEM II Receipts:
a. Taxes collected
b. Petty Cash
TOTAL RCEIVABLE
ITEM III j';X.PENDI'IURES:
a.retty Cash
b. Supervisor,Genl Pund
~: Hi~hway FU~dS IiI))
e." "2
f." ..:;
g. If tt 4
h. Cheisea ~ire Diet.
i. New Hacken Fire Diet
j. Hugheonville Fire
k. Cameli Light Diet
1. Ceh1aee. Light Diet
m. Hughsonville Light
n.Commisaione~ Finance
o.Ba1ance Due Treasurer
TOTAL EXIENDITURES
$1,183,643.29
1.090:~17.70
$ 93' 25.,9
1,090,317.70
200.00
$1,090,517.70
200.00
51,688.54
170,038.25
1,608.25
3,000.00
52,920.01
26,877.00
9,325.95
69,163.61
11,593.75
278.99
2,204.02
6,202.43
665,000.00
23.416.90
$1,090,517.70
FRANK C. MANNING
REGISTERED PUBLIC ACCOUNTANT- N. Y. S. REG. NO. 1663
BOX 126. MARINE MIDLAND BANK BLDG.
WAPPINGERS FALLS. N. Y. 12590
TELEPHONE 297-3650
EXHIBIT "Fn
BALANCE: Per
DEPOSITS:
From finestforf'eitures
'rom Ball; due others
AOCOUNTABILITY
EIJ?ENDEDI
To State Dept Audit Oontrol
To Bail returnB.o~her fees
Adjusted balanoe per audit
BALANCE Per statement of 12/31/68
Less outstanding eheck No. 274
Less outstandlng check No. 269
Adjusted bank statement balance
VARIA1,OE
DUE AND OBIAID:
Due Audit and Control $ 1,721.00
No monies held in escrow on bail bonds -0-
Total monies on hand $1.721.00
Total monies due audit and oontrol $1,721.00
VARIANCE -0-
*********************************************************************
Pf!IDING JUSTICE: WILLIAM BULGER
$ALANCE: Per Ste ement of 1/1/68 $ 2,820.00
DEPOSITS:
lrom fines,forgeituree
From Bai1;due others
ACCOUNTABILITY
EXEENDED:
To state Dept Audit and Control
To Bail rcturns,other tees
Adjusted Balance per.audit
BALANCE F~R STATEMENT OF 12/31/68
Less Outstanding checks
Adjusted Bank statellnt balance
VARIANOE
Dln~ AIm UNi AID:
Due Audi;, and Oontrol
Ba11 Bond Monies held in escrow
Total monies on hand
Total due and unpaid
Variance
AUDIT REPORT
JUSTIOE OJ PEACE
PRESIDING JUSTICE:VINCENT FRANOESE
sta1ement of 1/1/68
CALENDAR YEAR 1~68
TOWN OF WAPPINGERS
$850.00
$15,418.50
1.665.00
17.08~.~0
117,93 .0
$14,427.50
1,785.00
116,212.50
1,721.00
$ 1,846.00
75.00
50.00
$ 1,721.00
-t.
$18,063.00
1.595.00
$1~,658.00
*2 . ,418.00
$19,409.00
2,010.00
21,41~.OO
1 1,(}5 .00
$ 1,312.50
25'.50
$1,059.00
-0-
559.00
700.00
$1059.00
1059.00
-0-
~
'"
.
...... rt
TELEPHONE 297-3650
FRANK C. MANNING
PUBLIC ACCOUNTANT
N. Y. S. LICENSE NO. 1863
MARINE MIDLAND BANK BLOI3.
WAPPINGERS FALLS, N. Y.
TOWN OF WAPPINGER
CALENDARr YEAR 1 ~66
AUDIT AlfALYSIS
3.
w. have exam'-D4'd all "corU wIth the accepted methoda, and
have made auch testa deemed 'De....UT. '!'he recorda are kept
on a cash baaia, vith no acorua1 balance. shown or kept.
It 1. atrong17 advi.ed that an "up to date" li.t ot all equip-
ment owned or leased 'b7 the Town be kept not onl7 tor in.entorJ'
baaia but tor tire 1Daurancea purpoae..
In the annual report publi.hed in the Wappinger. Shopper in the
is.ue ot Mq 1S, 1969, the tollowing i. called to ,.our attention,
A. I'l'EM DETAILED STATEMEI'l' OP ntDEBTNESS: (Notea)
1. General Indebtne.. should haft read i.:
1.
2.
I.sue4
1968
$0-0
$24,000.00
10~OOO.OO
$.34.,000.06
Redeemed
1968
$2,260.00
21,6,$0.00
~
$~
Balance
12/31/68
$9,040.00
67,)00.00
20.0~8.00
$96,3 l:S.6tS
GEHERAL
1. Tax Anticipation
2. Revenue Antioipation
3. Martz No 1 & 2 anti
TOTAL GENERAL PUHD
The "Bond Aaticipation (reneval.)" should not haw been shown as the,.
were shown but should have been included ill Revenue Anticipation Kote.
under Item "2". lotea i..ued d\ut1D& 1968 vere incorrect17 added on the
publiShed report, althoUSh the oorreot total V88 $34,000.00 not $77,300.00.
'!'he $43,300.00 Item v... added to total "I..ued during 1968" but not added
to total "Re..... d.u.r1ng 1968". Howe.er, it auet be noted that the Pinan-
cla1 Positlon err the Townah1p in total outatanc11J1a at December 31, 1968, in
the amount ot $<]6,378.00 wu CORREa! and not m..tat.d.
4. GEHER4L AUDIT S~t
It i. telt, b7 thia attice, that the booka and 1'8001'48 have been kept
in an order17 _nMr aDd that no oritiol.., or &D7 major It.., other than
that a. notect in Item ")", thi. pase, i8 iDtenecl.
MEMBER OF" THE NATIONAL SOCIETY OF" PUBLIC ACCOUNTANTS
MEMBER OF" THE EMPIRE STATE ASSOC. PUBLIC ACCOUNTANTS