1967-12-31
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., .
'. .
.
.
.
TELEPHONE 297-3650
FRANK C. MANNING
PUBLIC ACCOUNTANT
N. Y. S. LICENSE NO. 1B63
MARINE MIDL.AND SANK BLDG.
WAPPINGERS FALLS, N. Y.
10 June 1968
Mrs. Elaine Snowden, ~own Clerk
Town of Wappingers
Wappingers Falls, New York 12590
Deer Mrs Snowden:
On request of yourself and the supervisor I have examined
the book and records of both your office and the supervisor,
and also the Justice of Peace for the year ended December 31
1967.
The repprt on that audit is enclosed with the following schedules:
EXHIBIT "A"---All income items and fees received
EXHIBIT "B"---Revenues all accounts
EXHIBIT "C"---Expenditures all accounts
EXHIBIT "D't---Reconcilat10n of all funds and accounts
EXHIBIT "E"---Tax Accounts, summary of
EXHIBIT "F"---Ju.tice of Peace Accounts
EXHIBIT "G"---Final analysis on audit.
FCM;eb
Simcerely yours
~~~eCh, .
Public ccount~~~ed in the
State of New Jork, #1863
RECEIVED
JUN 1 0 1968
ELAINE H. SNOWDEN
MEMBER OF" THE NATIONAL SOCIETY OF" PUBLIC ACCOUNTANTS
MEMBER OF" THE EMPIRE STATE ASSOC. PUBLIC ACCOUNTANTS
.... ;
EXHIBIT "Aft
TOWN OF WAPPINGERS TOWN CLERIC
S'~TEMENT OF GROSS FEE RECEIVED AND NET FEES EARNED
GROSS INCOME
Hun~ing and Fishing Licenses
Huating Lioenses
Fishing Lioense
Ambu1anoe
Dog L oenses
MarriAge Lioenses
BuIlding permits
Fees,books,maps,supp1ies
Site P1annine
Misce1aneous
Gross Income received
EXPENDITURHS :
Fees paid to County
Fees paid to NY State
Total fees paid
Remitted to Supervisor
TOTAL EXPENDITURES
VARIANCE (None)
$9,069.00
37.00
$~,l06.00
10,751.65
CALENDAR YR 1967
$1114-.75
1861.25
2377.75
314-5.00
4-534.25
224.00
594-3.70
225.90
180.00
2~1.0~
$19 ,8 1.6
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TELEPHONE 297-3650
FRANK C. MANNING
PUBLIC ACCOUNTANT
N. Y. S. LICENSE NO. 1863
MARINE MIDLAND BANK BLOB.
WAPPINGERS f"ALLS, N. Y.
EXHIBIT "D"
RECONCILATION OF SPECIAL AND GENERAL FUNDS
BALANCE OS ALL ACCOUNTS JANUARY 1 1967
General Fund ~53,644.95
~p ~pecial District Funds 2,990.26
Highway Funds 35,564.41
Trust,Agency funds 4,901.13
Assurity Accounts 2,300.00
Bid & Guarantee Accounts 1,900.00
ADD: INCOME ITEMS SCHEDULE B
Total
LESS EXPENSES SCHEDULE C
ENDING BALANCE AS OF DECEMBER 31 1965
$101,300.75
858,381.63
959,682.38
808:8~3.10
150 7 9.28
Sillm1ARY OF BANK BALANCES
General funds
Highway funds
Assurity accounts
Bid & Guarantee funds
Special District funds
Social Security Funds
Certificate Deposits
TOTAL ALS ACCOUNTS
12-31-67
$85,745.55
11,940.25
3,250.00
1,900.00
16,252.06
1,701.42
$120,789.28
30,000.00
I 150,789.28
Tax Anticipation
Revenue Anticipation
Bond Anticipation
Total General purposes
Bond Anticipation Highway
Special Districts: Anti Notes
Oakwood Water
Oakwood Sewer
TOTAL INDEBTNESS
(There was no balance as
and none were redeemed
INDEBTNESS UNPAID
$11,300.00
64,950.00
12,547.00
S 88,797.00
70,608.71
38,932.71
54,315.00
93,247.71
$252,653.42
of January 1 1967
during 1967).
MEMBER OF" THE NATIONAL SOCIETY OF" PUBLIC ACCOUNTANTS
MEMBER OF" THE EMPIRE STATE ASSOC. PUBLIC ACCOUNTANTS
EXHIBIT "E"
TOWN OF WAPPINGERS----------------------------TAX ACCOUNT
Y~:AR ENDED DECEIvIBER 31 1967
ITEM 1: Taxes Receivable:
-T;) Source: Town
Village
Rettd School taxes
Chelsea Fire Diet
Hughsonville Fire
New Hacken. Fire
Cheleea,Light
Hughaonville,Lt.
Cameli Lt.
Total Taxes Receivable,regular
Less NYNHRR Taxes
Less: Erroneous assessments
Adjusted Tax Roll
Less: Collection of assessments
Taxes due and unpaid
ITEM II :Receipts:
Collection of taxes
Petty Cash
TOTAL RECEIPTS
ITEM
III: Expenditures: Petty CashS
Chelsea Fire District S
New Hackensack Fire
Hughsonville Fire
Chelsea Light
Hughsonville Light
Cameli Light
County Treasurer
Supervisor,general fund
Highway Item 1 A
Item 1
Item 2
item 3
Item 4
Paid Direct to County Treas.
TOTAL EXPENDITURES .
$622,874.82
101,258.06
123,580.55
6,408.52
8,487.41
65,895.80
1,784.25
5,361.15
209_.8.4
$838,773.56
100.00
100.00
6,391.94
65,718.44
8,444.26
1,784.25
5,361.15
209.84
430,635.51
39,023.00
24,570.00
160,643.00
2,700.00
21,950.00
29,600.00
41.742.17
'935,860.40
3,668.48
1,461.50
1930,730.42
838,773.5'
. 91,956.S6
1838,873.56
J838.873.56
AUDIT REPORT
JUSTICE OF PEACE
PRESIDING JUSTICE: VINCENT FRANCESE
BALANCE; per sta"t"ementof 1/1/67
DEPOSITS:
From Fines,forfeitures
From Bail,due others
AOCOUNTABILITY
EXPENDED:
To state Dept Audit Control
To Bail returns, others fees
Adjusted balance per audit
BALANCE per st8tement of 12/31/67
Less Check #238 outstanding
Adjusted bank statement balance
Variance
DUE AND UNPAID:
Due Audit and Control 730.00
Monies held in bail 120.00
Total Honies on Hand $850.00
Total Monies due $850.00
Variance --0---
***************************************************************
BALANCE per statement of 12/31/67
Add outstanding deposit
Total
Less Check #248 outstanding
Adjusted bank statement balance
variance
DuE Ai"JD UNPAID:
Due audit and control
Bail and bonds held
Total monies on hand
Total due and unpaid
veriance from previous period carried over
EXHIBIT "F"
TOWN OJ!' ':iAPPINGERS
PRESIDING JUSTICE: WILLIM1
Balance: Te-r"s-Calement of 1/1/67" "
DErOSITS:
From fines, forfeitures
From Bail,due others
ACCOUNTABILITY
EXPENDED: "
To State Dept Audit ~ontrol
To Bail returns, others fees
Adjusted balance per audit
n
CALENDAR YJ"AR 1967
$970.50
$4223.00
1172.00
5395.00
6365.50
$3,798.50
1,1:117.00
5515.50
$ 850.00
$
900.00
50.00
$850.00
- --0:1;-
BULGER
---'--"-..--' -
$ 355.50
$9,183.00
1,937.98
$
$7,958.50
694.98
8,653.48
$ 2,823.00
$2,446.00
402.00
2,848.00
25.00
12/31/67
2,823.00
---0---
1,905.00
915.00
$2,823.00
$2,820.00
$ 3.00
TELEPHONE 297-3650
FRANK C. MANNING
PUBLIC ACCOUNTANT
TOWN OF WAPPINGER
--
N.Y.S. LICENSE NO. 1863
MARINE MIDLAND BANK BLDG.
WAPPINOERS FALL.S, N. Y.
CALENDAR YEAR 1967
AUDIT ANALYSIS
1. We have examined all records with the accepted methods, and have made such
tests deemed necessary. The records are kept on a strictly cash basis with no
accrual balances shown or kept. On a cash basis the true condition of the
town is show up to and including the final posting dates but do not reflect
the total picture but do accurately show the flow of cash items.
2. During the examination we have kept an open mind as the advisability of
having the books and records maintained on a computerized basis but now feel
that unless this work could be combined with either the county or other town-
ships it would not be advisable for financial reasons.
3. It is stronly advised that a comprehensive listing of all equipment owned
or leased by the town be kept on a current basis.
4. It has been noted that additional penalties for overdue water, light, sew-
age payments to the town are cut off without additional penalties beyond the
normal dates. It is understood that under present law this can not be dona. I
strongly advise that measures be taken to correct this with heavier penalties
being made against those persons taking over the ninety days.
5. Efforts were made during the examination to tie down or explain in the Bid
and Guarantee accounts the source of, and disposition, if any, of a sum of
$1900.00 carried from 1965. This item is still carrmed on the books and cash
available. The town clerk has asked the marine midland Bank of Wappingers to
get copies of other means of establishing who originally deposited this money
with the town, so that adequate disposition be made of this sum, and if it
does not have to be returned, due to transpiring of Statute of Limitations
that it be returned to the General Fund. The Town Attorney should be contact-
ed to establish the present status.
6. Efforts were also made to see if the $2300.00 balance carried from previous
years in the Assurity Account could be disposed of either by return to the own-
ers or to the General Account. It is suggested on these accounts, also, that
your Town Attorney be contacted to establish the limitation date f6r the
contractors to request return of the monies due them, if completion has been
made on the purpose of the Assurity.
GENERAL SUmmARY:
It is felt that the books are being kept in an orderly manner and no crit-
icism of any major items are hereby intended or inferred.
MEMBER OF" THE NATIONAL SOCIETY OF PUBLIC ACCOUNTANTS
MEMBER OF THE EMPIRE STATE ASSOC. PUBLIC ACCOUNTANTS