1961
Town of wappinger
INDEX
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Letter of Transmittal
Schedule 1- Summary of Receipts, Payments and Balances
Schedule 2- Reooncilliation of Book and Bank Balanoes
Schedule }- Assessed Valuations
Town Indebtedness
Schedule 4- Outstanding Checkl-Highway Funds
Schedule 5- Outstanding Oheckl-General FundI
Page I-Audi t Cornmen tl
Page 2-Audit Comments
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GEORGE C. CARR
PUBLIC ACCOUNTANT
25 LEWIS AVENUE
POUGHKEEPSIE, NEW YORK
March 30th, 1962
To the Town Board
Town of Wappinger
Wappingers Falls, New York
Gentlemen:
Re: 1961 Audit
..
Pursuant to the authorization of your supervisor, Mr. Richard H. Linge,
the undersigned has made an audit of the receipts and disbursements
made by the Supervisor for the period of the audi t, January 1st, 1961
thru December 31st, 1961.
As a result of such audit, it has been determined, that the books and
records of the Supervisor for the period of the audit, clearly refleots
the true financial condition of the Town of Wappinger, as at the close
of the audit period December 31st, 1961.
Cash balances were verified by letter from the Marine Midland National
Bank of Southeastern Bew York-Wappingers Falls branch. A copy of such
letter has been filed with the report of the Supervisor for the year
1961 and sent to the Bew York State Department of Audit and Control,
Division of Iunicipal Affairs, Albany, New York.
In connection with this audit a copy of the 'Annual Report of the Super-
visor" for the year 1961 has been filed with the Department of Audit &
Control and also with the Town Clerk.
Comments and findings on the audit as .ell as suggestions are appended
hereto as part of this audit and examination report.
Cooperation of the employees of the Town of Wappinger durir.g the entire
course of this audit has been excellent and thru the Town Board may I
convey my thanls.
Respectfully submitted
GCO/ s
Inc.-Audit Report
~~~.~
George C. Oarr
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Town of Wappinger-I96I
Schedule
I
Summary of Reoeipts. Payments and Balanoes
- Balances at Balanc el
beginning of at ye ar
Year Receipts Payments End
General Fund $ 17,093.55 $ 76,54-7. 79 $ 64,252.75 $ 29, 3gg. 59
General Fund-Part g, 54-9.50
Town 1,4-17.23 2,562.21 7,4-04-.52
Highway Funds 29, g05. 34- 12g,569.4-4- 133,556.50 24-,gI8.28
Trust & Agency Funds 2,144.77 13.24-5.4-4- 12,4-54.37 2,935.84-
Special District Funds
Hughsonville Fire 0.00 7,677.73 7,677.73 0.00
Ohelsea Fire 0.00 4-,508.51 4-,50g.51 0.00
New Hackensaek Fire 0.00 g,891.73 8,g91.73 0.00
Hughsonville Light 193.26 1,305.'93 1,009.68 4-g9.51
- Ohelsea Light 166..31 l,g34-.15 1,560.35 4-40.11
Oameli Acres Light 0.00 531. 99 251.31 2go.68
Totall . 50.820.4-6 . 251..662.21 . 23611 725. 14- $ 65. 757.5)
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Town of Wappinger-1961
Reconoilliation of Book and Bank Balances
Schedule
Deoember 31st. 1961
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Fund
General Fund
Highway Funds
Lite Districts (One aocount)
Hughsonville Light
Ohelsea Light
Oamelli Acres Light
Agency & Trust Funds (3 accounts)
Federal Withholding Taxes
New York State
It
It
Social Security Taxes
-- Totals
Bank Balance
December 31st
1961
. 40,511. 5g
27,467.24
4-a9. 51
440.11
2g0.6g
2,320.97
199.90
415.97
$ 72.124.96
Outstanding
Che cks
December 31
1961
. 3,71g.47
2, 64-a.96
$ 6.367.42
2
Net Benk
Balance
December 31
1961
$ 36,793.11
24,g1g.2g
!tg9. 51
440.11
2go.6g
2,320.97
199.90
415.97
$ 65. 7rs7. 53
Marine Midland National Bank of Southeastern New York-Wappingers Falls
Branoh earries all of the Town of Wappinger accounts.
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Town of Wappinger
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Check
1049
1061
I06a
1069
I07E)
1077
I07a
Iog3
Iog4
Iog5
10g6
IOg7
Iogg
Iog9
1090
1091
1092
1093
1094
1095
1096
1097
I09g
1099
1100
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*
Date
12/7/61
12/15/61
I2J.2g/6I
..
..
..
It
II
II
tI
n
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II
II
OUTSTANDING OHECKS
as of 12/31/61
HIGHWAY
P a yee
Whortlekill Gun & Rod Club
Chas. Palmatier
Robert Oro shier
Kenneth Croshier
James Knight
Wm. Carr
Chas. Palmatier
Dutchess Quarry In8.
Shaker, Travis & Quinn
Ken Smith Machinery
H. O. Penn Machinery Co.
John D. Gauthd:er
Nathan J. Hoose
Vance"' sOil Servi ce
New York Telephone Co.
Kid-Hudson Oil Co.
Hudson River sales Corp.
Brighton Steel 00.
Service Lumber Co.
Rowe-Rutledge
T. H. Smith Electric Service
Urey Hardware
Midway Service Station
Knight's Garage
Torres Equipment Co.
Schedule 4
Amount
$ 156.00
3.49
211.00
190.20
24.44
36.67
15. 71
30.10
10.20
100.72
175. 14
15.50
9.00
9.00
13.60
195. g9
45.70
2g7.34
6.60
23.25
10.00
20.16
152. 50
9.75
g97.00
. 2.64g.96
Town of Wappinger Schedule 5
OUTSTANDING CHECKS
al of 12/31/61
- GENERAL FUND
Check '" Date Payee Amount
96~ 11/10/61 Mar~aret Fredericks $ g*.50
97 11/10;61 Cat erine Loop .10
104-5 12/7/61 Village of Wappingers Falls 100.00
IO~g I2/2g/6I Joseph r. Kelly I6g.37
10 0 " Edward B. Beatty 64-.74-
1061 II Emery J. Hager ltg.50
1062 II Mal colm J. Hai t 237.00
106; " James J. Lyons 161.52
1066 II Ken M: Thornton 13g.50
1067 " Stanley Ries 4- 12.25
1068 II Howard J. Winne 412.25
1069 .. Charles Manieri 148.27
1070 II Edward Husted 781.00
!072 II M. Fiore 15. gO
1076 II Howard J. Winne 25.00
1077 " Helen L. Travis 20.10
1078 II Dave Alexander 173.00
1079 " Poughkeepsie Journal 2.g8
1080 " Beacon News 2.66
1081 II Service Lumber 22.64
10g2 II New York Telephone Co. 22.20
r08a u Poughkeepsie Oil Terminal 17.37
- 109 " Matthew Bender & Co. 16.50
108~ II Richard H. Linge 20.00
109 II Service Lumber 25.46
1087 " H. G. Page r80.00
1088 " Williamson Law Book 6.00
1089 " Brighton Steel Co. 320.92
1090 II Capitol Highway Materials, Inc.. 49.94
$3718.47
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Town of wappinger
page
I
Audi t COInmerl ts
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1960 Audit Report:
Referring back to the 1960 audit report two light di strict
account balances still are in the General Fund balance:
Hughsonville Light District
Chelsea Light District
1961 Audit Report:
He: Town Payrolls
It appears that the Supervisor a8 Chief Fiscal Officer of
the town should certify all town payrolls, rather than the
Town Clerk which has been the practice.
Also each and every payrollahould be certified to before
any payroll checks are drawn by the Town bookkeeper.
$ 132.6,
23.130
Overpaymen ts: Gene ral Fund
During the year 1961 tWQ town vendors have returned cheeks
to the town with the eXpla~ion that they were duplicate pay-
ments:
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Cheek *746 Eastern Metal of Elmira, Inc.
Check 11004 Brighton Steel Co.
Hi~hWa1: Funds
Check *' 2~ H. 0/ Penn Machinery Co.
$ 22.80
$ 69.95
$ 26.64
Re: Certification of Bill8
The Town Board on June 7th, 1960 by resolution stated that
all claims presented for audit & payment may be certified to be
true and correct in a statement signed by or on behalf of the
claimant, in lieu of verification thereof.
In view of above all bills received should at least be certi-
fied to.
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Re: payment of Bills in proper year:
In 1960 Audit Report it was called to the attention of the
Board that many bills were delayed in payment until the following
year. The aforesaid practice was again carried forward for 1961
into 1962.
In speaking with the Supervisor of Auditors for the State
Dept. of Muncipal Audits, it was brought out that if these bills
were not properly presented and audited by the ,town board in
the year in which the services or supplies were rendered that
they were still proper charges for the year involved and should
be oarried as claims payable at the end of the year, on the
Annual Report of the Supervisor.
Warrants:
All warrants prepared for presentation to the Town Board for
autho~ization should be numbered oonsecutively both for General
Fund and Highway Fund i terns.
Town of Wappinger
Page
2
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Audit Oomments
Handling of Receipts & Disbursements when funds are borrowed from the
bank.
When the money is received the following entry should reflect:
Increase in calh account_debit
Increase in note or bond liabilJt'vaCcDant-credit
When the above monies are then used to purchase equipment the following
entry should be reflected:
Increase in proper equipment account -debit
'redit to Cash Account-credit
During the 1961 year the reflection on the payment of the town vendors
was debite" to the note payable account rather then to the machinery
account.
Vouchers:
All vouchers should be kept in numberical order by the town clerk and
she must be Bure that all missing numbers are accounted for.
The Town Board should be sure that all vouchers presented against the
town as claims for payment are completely itemized.
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Town Minutes:
On page 90 of the minute book there was indicated a transaction between
a town resident and the town wherein a gift of monies were made to the
town. Aotuall y these monies were not received by the town andofficialy.
recorded as reoeipts or disbursements. It is my understanding that the
check was made out to the town and merely endorsed and turned baok to
the town resident. The transaction involved a parcel of land to be used
for town park and recreation purpose.. The matter upon audit was referred
to the attention of the Town Attorney.
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