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1960 ..,..7.r- f) cl~ Elf{ Iv} I /--1 ~.~ {36 I" L f hi Jj t.. /I Jl/ /(fj ~ eelS 1JiT< /JJi., TOWN OF WAPPINGER AUDIT REPORT 1960 GEORGE C. CARR PUBLIC ACCOUNTANT 21 LEWIS AVENUE POUGHKEEPSIE, NEW YORK Town of Wappinger - PAGE I 2 3 4 5 6 7 g 9 - .., INDEX LITTER OF TRANSMITTAL SUMMARY OF RECEIPTS, PAYMENTS & BALANCES RECONCILLIATION or BOOK AND BANK BALANCES ASSESSED VALUATIONS STATEMENT or TOWN INDEBTEDNESS AUDIT COMMENTS AUDIT cowaalTS AUDIT COMMENTS SUPERVISOR'S MIMO - GEORGE C. CARR PUBLIC ACCOUNTANT 25 LEWIS AVENUE POUGHKEEPSIE, NEW YORK April 20th, 1961 To the Town Board Town of Wappinger Wappingers Falls, New York Gentlemen: Re: 1960 Audi t Pursuant to the authorization of your supervisor, Yr. Richard H. Linge, the undersigned has made and audit of the reoeipts and disbursements made by the Supervisor for tbe period of the audit January 1st, 1960 thru December 3Ist, 1960. As a result of suoh audit, it bas been deierained. that tbe books and records of the Supervisor for the period of the audit, Clearly reflects the true financial condition of the Town of Wappinger, as at the close of the audit period December 31st, 1960. Cash balances were verified by letter from the First National Bank of Wappingers ,alls, New York and a .opY of such letter has been filed with the report of the Superfisor for the year 1960 filed with the Hew York State Department of Audit and Control. ... In connection with the aforesaid audit, the "Annual Report of the Super- visor" for the year 1960 was completed from his reoords. Copies of this annual report have been filed with the Town Clerk and The Dept. of Audit & Control in Albany, New York as required by Town Law. Comments and findings of the Audit are appended hereto as part of this audit and examination report. Kay I thru the Town Board convey my thanks to the various officials and town employees with whom I came in contact and who have cooperated to make this audit as complete as possible. Respectfully suamitted GCcls ~eorge O. Carr .... 1 Town of Wappinger-1960 Schedule 1 - Summary of Receipts, Balances at Beginning of Year Payments and Balances Receipt. payments Balances at year End General Fund . 11,110.97 . 47,2;2.06 . 4I,249.4a . 17,093.55 General Fund-Part Town ;00.00 1,777.00 659. 77 1,417.2; Highway Funds ;8,192.22 74,761.21 8;,14a.09 29, g05.;4 Agency & Trust Funds 0.00 g,005.09 5.860.;2 2,144.77 Special District FundI: Hughsonv1l1e Light 0.00 1,202.04 I,008.7g 193.26 Chelsea Light 0.00 2,611.51 2,445.20 166.;1 Chels.ea Fire 0.00 5,026.61 5,026.61 0.00 HughBonville Fire 0 .00 7,722.16 7.722.16 0.00 - New Hackensaek Fire 0.00 5.211.18 5.211.18 0.00 TOTALS . 49,,60,,19 '1~3.~.g6 "1~.331.?9 .. ~.g2o.46 ... 2 Town of Wappinger-1960 Schedule 2 Reeoneilliation of Book and Bank Balance. Ai end of Year - 1st Bational Bank-Wappingere FallS! Bew York oarries all accounts of the Supervisor of ihe Town of Wapp nger. Fund - Bank Balanee December 31 1960 Outstanding Checka December 31 1960 . 3,54S.13 9,750.26 Net Bank Balance December 31 1960 .1g,5IO.7g 29,g05.34 General Fund . 22,05g.91 39,555.60 Highway Funds Lite Districts: (I aecount) Hughsanville Lighi 193.26 193.26 Chelsea Light 166.31 166.31 Agency & Trust Funds (3) Federal Withholding Taxes 1,645.gg 1,645.gg New York state II II 121.60 121.60 - Fica Taxes 377.29 377. 22 TOTALS .. 64.I1g.g5 J 13.29g.39 J SO.g2o.46 ... ~ Town of Wappinger Sched.ule :3 ASSESSED VALUATIONS rear Roll Real Property Subject Special Pension Exempt Prepared to General Taxation franchises Property Total flxcluslve ot Speeial Franchise) 1959 t 11,772,919.00 . 556,472.00 . 529,550.00 . 12, gsa, 941.00 1960 I2.gg2.2I4.00 5a3,,953.00 594.561.00 I4.060.72g.00 Increases of 1960 over 1959$ 1,%09,295.00 . 27,4gI.OO $ 65,011.00 . I,20I,7g7.00 - .. /I Town of Wappinger-I960 Statement of Town Indebtedness Schedule ~ - Year of Issue Balanoe Paid Machinery Certificates: Balanoe Truck 1956 1/I~O 1960 12/31/60 $ 2,0 .00 . 2,000.00 Hone Loader 1958 ~,OOO.OO 2,000.00 . 2,000.00 Grader 1959 10,000.00 . 2,000.00 g,OOO.OO $16,000.00 ' $ 6,000.00 tIO, 000. 00 Schedule of Payments remaining: Loader 1961 t 2,000.00 Grader igg~ 1963 1964 . 2,000.00 2,000.00 2,000.00 2.000.00 g.ooo.OO $10,000.00 - As above ... r: Town of Wappinger Audit Comments - Annual Reports: Annual Report of Supervisor Year Ended December 31st, 1959 Cash in Bank and on Hand 12/31/59 Annual Report of Supervisor Year Ended December 31st, 1960 Cash in Bank I/I/Go $49602.66 1!!9603. I~ Overage between 1959 & 1960 Report . .53 In the previous supervi80r1s report for the year 1959 all funds were reported as in one bank account. In this account as of December 31st, 1959 were the balances of two light districts a8 follows: Hughsonville Light District Chelaea Light D1striet . g2. 63 23.g0 These funds were turned over as General such in 1960 by the current Supervisor. be made and if proper, balances of these to the proper district bank account. Fund items and carried as Trace of these amounts should accounts should be transferred Overpayments: - In 1960 bills rendered by the Sinclair Refining Co. amounted to .3,Ig3.21 and payments were made by the town in the amount of '3,306.41. Amounting toan overpayment of .123.20. In further analysis of this account the last bill rendered for the year 1960 was November and therefore the overpayment was only a book over- payment as merchandise had already been received but not billed against this apparent overpayment. However, in the future, the bookkeeper should cheek bills received against her statement and not pay by statement amount until verified correct. See letter written on January 5th, 1961 by Supervisor Linge to the Sin- clair Refining Co. in regard to the above situation. Vouchers: - Many vouchers were not notarized or signed by the deponents. It is noted in regard to notarized vouchers the 'f!u,olution. of the Town Board effeciltive June 7th, 1960: Resol~t~on. of town board, Sect. 103 of Town Law, all claims pre- sented for audit & payment may be certified to be true & correct in a statement signed by or on behalf of the claimant, in lieu of verification thereof. 6 Town of wappinger Audit Oomments - Note Payment: Machinery certificate in the amount $6,000.00 was paid from the General Fund rather than the Highway Fund 4uring the year6I960~ Also interest on the above cerlificate. in the amount of 9)01.00 was paid out of General Fund money. See Supervisor's memo regarding this transaction included elsewhere as part of this report. Salary of Hi~hway Superintendent: This is a Highway Item ~ and should not be paid from the General Fund. However.. budget 12rovision by the 12~eviousB08rd provided funds be raiseQ in the General 'una In I~bO for this item. Hi~hway Vouohers Proper signing of the highway vouchers by the Highway Superintendent was not oarried out during 1960. The Town Clerk was requested to notifl him and have him stop at her office and complete all voucher. for I~6o. . - 4/25/60 4/26/60 4/29/60 billed in error. 140 in August of A good example of tighter check of vouchers for goods received was the Dutchess Quarry & Supply bill Order ~3 dated Kay 11th, 1960. 31,200 14,000 27,300 36.25 tons of Kotal Mix. $7.00 per ton This bill was not adjusted or picked up until order 1960 when credit was given. It is suggested that the town bookkeeper and the highway superin- tendent make sure that the bills processed for payment are verified a8 to receipt of services or supplies rendered and extensions of all bills be certified as correct when put on warrant for payment. It is also suggested that the town bookkeeper advise the town high- way superintendent after the payment of each batch of highway bills the balances in the various highway categories, so that he w1l1 al-ways know just what funds he haa available. General Fund Vouchers: Steps should be taken to see that the Town Board do not audit blank vouchers as for instance in the case of Lite bills and telephone bills where the bills themselves are attached to a blank voucher. At least the date of the bill and the amount should be indicated on the voucher itself although the bills themselves are attached, since the town board members s1gn the voucher and not the bills attached thereto. ... 1 Town of Wappinger AUDIT.' OOMUNTS Delayed Bill Payments Kany 1959 bills were paid in 1960 and many 1960 bills have been paid - in 1961. In December a concerted effort should be ma~e to get all bills which our expenses of the year within the year by informing the vendors that books are closed at a certain date and all bills for services rendered or merchandise furnished be in the hands of the bookkeeper in time to be processed for the last meeting of the year. Of course, slight variations of the above will occur, with explainable reasons. Deferred payments of current year bills until the following year could, however, be brought to a minimum. rilin~ of Vouchers with Town Clerk After the Town Board has audited bills for payment, the Supervisor should arrange to have the town bookkeeper pay them as soon as poss- ible. After payment all vouchers and bills should be returned to the office of the Town Clerk for filing purposes. - General Comment: Many of the above comments have already been looked into and corrected during the course of the audit. It is difficult with an entire new staff of employees and a new-duper- visor to step into and run a town the size of Wappinger which is grow- ing without having to feel one's way. It is hoped that the above are taken in the spirit in which they are given. Not criticism but suggestiveness. .. 8 KIMO February 15'h, 1961 - It was called to my attention by the Auditor for the Town of wappinger, George C. Carr, that in 1960 expenditures the re- demption of maohinery oertificates were paid from the General Fund. This item, through error, was put on the Warrant for payment from the General Fund. I called Mr. Conroy of the New York state Department of Audit and Control on this date in regard to this bookeeping error. It was his opinion that sinee there was no shortage in any of the funds because of this and in view of the fact that the High- way Superintendant's salary was being paid from the General Fund instead of the Highway Fund due to budget provision made in 1959, no adjustment in the accounts should be made. .. He further informed me that suoh errors come up from time to time in the var~ous towns, and felt that we should not be subject to criticism on the part of the examiner. If there 1s some criticism arising from this error, I was directed to refer to my telephone conversation with him and to his opinion that the error was no cause for further action on the part of the Town of Wappinger. Town of Wappinger R. H. Lln~. Supervisor .... ASSESSED VALUATIONS REAL PRPERTY SUBJEO'1' Speolal '1'0 GENERAL TAXATION Fl-ancblae (bolusl ve ot Speolal FranChi..) Pension Exempt PropertJ' Total 1960 1961 12,682,214.00 tJJl9~h.86h.OO S63,9S3.00 ~77.12~.00 'S94,,61.00 l29.h17.00 Increases ot 1961 over 1960 1,112,670.00 Deo. 6,628.00 lno.134,8S6.00 $1.4,060,728.00 . . 15..301.426~OO 1,240.696.00