1962-01-01 to 1963-12-31
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REPORT OF EXAMINATION
OF THE
ACCOUNTS AND nSCAL AFFAIRS
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[\ Pursuant to Article ). Generalll\m1.Ol.;!ll Law
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OF THE
TOWN OF WAPPINGER
DUTCHESS COUN'l'I
Period Covered: January 1, 1962 to Decsmber :31, 1963
Joseph W. Mc:n'ar;1.J.nr'.
Examine~.
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I Approved: Maxwell Y. Botniok
I Prinoipal Examiner of
ii Munioipal Affairs
I' ot Area '8
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STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
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1.
Town of Wappinger
PRINCIPAL OFFICERS DURING THE PERIOD EXAMINED
Orti~
Supervisor
.Town Clerk
Justice of the Peace
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Councilman
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Su~r1ntend.nt of Highways
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· Also collects taxes
Riohard. H. Linge
Helen L. Travis
Edward B. Beatty (1/1/62 - 11/26/62)
Vincent S. Francese (11/27/62 - 12/31/63)
Joseph 1. Kelly (1/1/62 - 2/21/63)
William Bulger (2/22/63 - 12/31/63)
Malcolm I. Ha1 t
George Robinson
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Charles E. Mewltt11. Sr. (1/1/62 - 1/31/63)
Kenn1th Closhier (2/1/63 - 12/31/63)
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
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I. ~Po~ation
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2.
Town ot Wappinger
u. S. Census 1960
Of Which
!9!m in Vil1ao
9.577 3,412
.:knc~rl.')oratec:1 Village
Partly Wi thin Town
Wappingers Falls
I l>istricts
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Fire Districts
GW1..th treasurers
other than supervisor)
Chelsea Fire Distriot
Hughsonvil1e Fire District
New Haokensaok Fire District
Other Districts
Hughsonville Light District
Chelsea Light District
Camel1 Acres Light Distnct
I governing ta_
il Town Law and other pneri!l Iaws of' the State of' New York.
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STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
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jl Assessed Valuations
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Town of Wappinger
The valuations placed upon the taxable property of the town as a basis for
distributing the taxes for the year 1963 and the certificates attached to the
roll to legally establish such valuations for taxable purposes and. to collect
the taxes so levied are as tollows:
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Kind ot Pro-oerty
Real Estate
II Special Franchises
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Total - Taxable all Purposes
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II Pension Exempt
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Ii Total Taxable Property
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il Date Veritied by Assessors
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Amounts
ii Da te ot Warrant to Collector
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Ii County Equalization Rate
December 20, 1962
Deoember 27, 1962
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I' The assessment rolls were not verified on or before August fitteenth
, (Section 516, Real Property Tax Law. < Effective January ~, 1964 verification
i is required by August first)
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STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
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4.
Town of Wappinger
Real Estate Taxes
Real estate taxes levied tor town and district purposes tor the year 1963
and the amounts payable to the supervisor and county t.reasurer a.re as follows:
Purpose
Amounts
General Fund
$ 29,987.0~)
6,150.00
85,800.00
42,650.00
4,915.63
6,410.64
12,028.75
1,906.64
2,250.12
244.08
10.73
$192,353.59
258.319.40
General Fund-Part Town
Highway Fund-Items 1, la
Highway Fund-I-.ms 2, 3, 4
Chelsea Fire District
Hughsonv1lle Fire District
New Hackensack Fire District
Chelsea Lighting District
Hughsonville Lighting District
Cameli Acres Lighting District
Surplus on Rolls
Total Payable to Supervisor
Total Payable to County Treasurer
Total Taxes Levied
1450.672.99
Tax Rates (Per $1,000.00) exclusive of district taxes
Outside Village
$ 25.30003
$ 17.44512
il Inside Village
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STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
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5.
Town ot Wappinger
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II Tax Levies
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Taxes levied were verified to determine whether or not they were in
aocordance with the sums authorized in the town budget and other estimates
presented to the board of supervisors.
The distribution of suoh taxes upon the assessment rolls was verified
to the extent of seleoting various items at random and proving that the
taxes oharged were proportionate with the total on the basis of assessed
valuation.
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1'[ Indeb~dness. Year 1963
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Paid
During
Year
Pur'POse
Outstanding
1/1/63
Outstanding
12/31/63
B$nds
Machinery
'26.000,00
17.500.00
~18.500.00
NoteS'
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, 8~250.00
.f8~2~O.OO
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Capital
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Oaths of Offioe
Examination of the oaths of ottioe on fi+e in the oounty olerk's office
disolosed that all town ofticia1s tiled oaths of offioe in etatutor,y form
and tor the period examined.
,I Undertaklnas
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All of the required undertakings were found on file for the period
examined .
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STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
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Town of Wappinger
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Receipts and Disbursements
Exoept as hereinafter stated, all moneys determined to have been
received were properly recorded and accounted for and test checks indicated
that disbursements were made in acoordance with statutory requirements.
Planning Board Fees
A satisfactory verification of the planning board fees could not be
made as receipts were not issued for moneys reoei ved and the records
maintained were il'1oomplete. Where no other evidence satisfaotory for
audit is available, prenumbered receipts in duplicate should be issued
to acknowledge all moneys received. (Section 99b, General Municipal Law)
Tax Collector
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Penalties were not deposited in the tax collector's account but were
remitted directly to the supervisor in cash. In the 1963 year, however,
$188.89 of the penalties were not remitted to the supervisor. During the
oourse of this examination, these fees were found in an envelope marked
"penal ties" among other records of the tax collector. These fees were
deposited in the general fund at December 4, 1964.
The tax colleotor should deposit penalties as well as taxes in her
official bank account and should make all remittances by check.
Cash Balances
Cash balances in the following funds were on hand at the close of each
year examined as indicated:
December 31. 1962 December :31. 1963
General Fund
General Part Town Fund
Highway Fund Item 1
Highway Fund Items 2, 3, 4
Speoial District Fund
$47,937.69
17,076..56
13,901.43
10,660.7.5
154.49
$49,265.74
12,310.70
17,480.59
3,258.34
2,717.69
It is suggested that surplus moneys or unexpended balances be used in
accordance with the proviSions of Sections 107 and 115 of the Town Law.
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STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
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"' SUMMARY OF BALANCES. RECEIPTS AND PAYMENTS
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Receipts Payments
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Balance During During Balance
II Fund 1/1/62 Year Year 121'31 /62
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, $29,413.59 $ 69,588.15 $ 51,064.05 $47,937.69
I General
General-Part Town 7,404.52 11,838.25 2,166.21 17,076.56
Ii Highway-Items 1, II 14,818.87 68,501.25 69,418.69 13,901.43
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II Highway-Items 2, 3, 4, 9,999.41 42,863.97 42,202.63 10,660.75
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Ii Totals $65.182.53 '2~5.492.48 1208.403.62 192.871.39
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jl FROM JANUARY 1, 1963 TO DECEMBER 31. 1963
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Ii Receipts Payments
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I General $47,937.69 $101,454.90 $100,315.74 $ 49,076.85
, General-Part Town 17,076.56 11,552.07 16,317.93 12,310.70
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Highway-Items 1, II 13,901..43 89,586.75 76,347.91 27.140.27
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I Highway-Items 10,660.75 46,814.76
II 2, 3, 4 39,994.92 17,480.59
Trust 3,140.47 15,644.96 15,527.09 3,2.58.34
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'I Special Districts 154r49 29.803.53 27.240.33 2.711.69
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:1 Totals 192.871~39 ''Z94.856.97 1275.143.92 ~111.984.44
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STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
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SCHEDULE 2
8.
Town of Wappinger
RECONCILIATION OF CASH BALANCES
WITH
CASH IN BANK
DECEMBER :31. 1963
Total Cash Balances to be Acoounted for (Sohedu1e 1)
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;I Accounted for as follows:
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National Bank
II Wappllngers Falls.
Ii New York
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Account
General
Highway
~ Special Districts
Bank (a)
Ba1anoe
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$66,778.04
49,81$8.54
2,717.69
Federal Withholding
Tax 2,506~04-
New York State
Withholding Tax
Total Net Cash in Bank
Sooia1 Seouri ty
Total Cash
190.60
.561.70
$2.5.00
(a) Verified from oertificate of depositary.
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Checks
Ou.tstandin~
$5.41.5.49
5,267.68
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STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS
!111 II 984.44
Net
Balance
$ 61.362.55
44,620.86
2,717.69
2,506.04
190.60
561.70
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$111,9.59.44
25.00
>>11.984.44
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CertU'idation
I, JOSEPH W. MC FARLAND, do hereby certify that I am an Examiner in the
New York State Department of Audit and Control; that pursuant to law I have
made an examination of the Accounts and Fiscal Affairs of the TOWN OF
WAPPINGER, County of Dutchess; that I have read the foregoing report of
such examination and that the same is true to the best of my knowledge,
information and belief.
Dated 17 J~ at./
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9.1 Affairs
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STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
DIVISION OF MUNICIPAL AFFAIRS