1956-01-01 to 1958-12-31
(6OH-132 )
.......
8T4ft OF NIW YORl:
DBPAaT.MB:NT OF AUDIT AND CONTROL
(DIVISION OF MUNICIPAL AFFAIRS)
ALB.UY
REPORT CI IXAJUNATIOlf
or '1'H.I
ACCOO1fTS AID FISCAL AFFAIRS
01 TU
TOW>>' (I WAPPINGIR
.........
OOTCHlSS COON'fY
Pursuant to Article .3, o.neral ltmicipal Law
Period Covered, Janua17 1, 1956 to Dece.her .31, 1958
Albert J. Jansen
lC:KardMr
-
Approved. I Ed.ward. F. Col1Wa7
Principal haJa1ner ot
ltmicipal Attairs
ot Area #6
Town of Wa.ppinger
1.
,.,..
PRINCIPAL OFFICERS
WHO SERVED DURING THI PBRIOD UAHIN'lD
OFFICE
SUpervisor
Iclward R. Scofield
Town Clerk and
Tax Collector
:JtU.th H. Booth
Justice of the Pea.ce
Joseph J. Kell7
"
It M
"
lrcIward B. Beatty
Councilman
Harold J. Hawkill
.-..
..
1Ilo17 J. Hager
Superintendent of Higbwq'a
VirgU Knight
Health Officer
Dr. William E. Garlick (19.56-S7)*
* No health officer appointed for 1958
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PODw.ati<!l
u. S. Census 1950
Inco~rated V1lla2e,
Wholly wi thin town
Partl1' wi thin town
Districts
Fire Distriots
(With treasurers
other than superVisor)
~
Other Districts
Town of Wappinger
2.
!t!m
5,090
lone
Wappingers Falls
Chelsea Fire District
HuahsonYille Fire Dis tr1ct
New Haekensack Fire District
HughsonYille L1&ht District
Chelsea Light District
Govel"ninlr Ita
Town Law and other general la_ of the state ot New York.
-
Ot Which
111 Villues
2,475
Town of Wappinger
3.
~
~.ses..d Valuations
The valuatioDs placed upon the taxable propert7 of the town as a basis
tor distributing the taxes tor the period eX&rl1ned and the certificate.
attached to the rolls to legalJ.y establish .uch valuations tor t.ax&ble purpose
and to collect the taxes so levied are as tollowsl
I1nd ot ProD8rt;r
12.2i
1m
~
Real .Estate
88,980,740.00 f 9,791,387.00 110,713,541.00
Special Franchi.e
422.. :1.ltl. 00
462.9Ol...QQ
489.~1.QQ
Tot.al - Taxable All Purpo se 8
'9,402,981.00 '10,254,291.00 '11,202,622.00
Pension lxeapt
279.625.00
'318t050.QQ
342. 675tOO
~
Total Taxable Propert1
'~.~~.QO '~O.572"~~all ~.S4S.~97.~
Date Veritied by Assessors
Aug. 8, 19'5 Aug. 3, 19.56
Dee. 12, 1957*
Date of Warrant to Collector
Dec. 29, 1955 Dec. 19, 1956 Dec. 19, 1957
CountY' iqualization Rate
43%
45%
45%
* the asses_nt roll should have been coap1eted and verif1ed and tiled in
the ott1ce ot the town clerk on or before the titteeDth day ot A.ugust &8
required l>T Section 29 ot the Tax Law. (Section 516 ot the Real Propert1
Tax Law, ettective October 1, 1959)
....
~
Tax Rates (Per *1,000.00) exolusive ot district taxes
Outeide V111al'e
tl2.42
In8ide 'Ul&I8a
. 9.61
-
Town ot Wappinger
4.
tJ3.2i>
110.69
'1, .03
tJ..O,'l,
Town ot Wappinger
5.
~
Tax Levie,
Taxes levied were veritied to determine ..ether or not they were in
accordance with tli. SUllS authorized in the town budget and other estimates
presented to the board ot supervisors.
The distribution ot such taxe. u.pon the a...sement rolls was veri tied to
the .xtent ot selecting various iteu at random and Proving that the taxes
charged th.r.on were proportionate with the total on the ba.is ot a....s.d
valuation.
Financial Records - Co.mment on:
Annual Ilti..t.~ and Adopted Btu:uet. The &m1Ual estimate. and adopted budgets
were not entered in the II1nu.tes. Bectlol'l8 U2 and. 1.l3 ot the Town Law require
the annual estimates and adopted budget to be entered in detaU in the ai_tee.
....
10 Record o~ Amua1. 40c~ti~l. There was no reoord to show that the accounts
of aD7 ot the town otticer. had been audited. Sect10n 105 ot the Town Law
require. each town otfioer who recel.... or ai.bur... town lund. to render all
his books and records, respecting .uch receipts or di.bur_.nts, to the town
board for the annual accounting thereot. At such tiae, each such ottic.r sh
present a stat_nt ot his recelpts and disbursements and nch stat...nt moul
be entered in the m1nut.s.
Recor~s Incoam1ete on B:l.ds Reo~1~d ~C~ct. Let. COJlplete bid intonaati
~s not ava:1lable respecting several it.eJu ot purcha.e by t.be hi{lhwq superin-
tindent. In order to provide a permanent record ot bids r.celWd and. contract
let, all bids received should be recorded" tAe JDinutes. showtng tbe bidims
name andaaount bid; &ad upon detera1D1a& the _ces8tu1 bidder. bis D&JIe aDd.
amount of such bid sho.tld also be recorded in tite II1nute..
Inde btedne~!
Purnose
Outstanding
Beg1Dn1ng
ot P.riod
Issued
Du.r1ng
Period
Pa:1d
Dw-ing
Per10ct
Outstanding
Rnd.
ot Period
Bonds:
Hachinery
'14,000.00
'14,000.00
'16,000.00
'12,000.00
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Town ot Wapp1npr
6.
"..
Deta.11s of BorrowiHs
Date
AIIouq,t
18,000.00
P\IrDoae
HighW8T Truck
~
Interest
aa,.
7/5/56
8/7/58
'6,000.00
H1&hwq Hachw17
t2,OOO.OO OIl Ifaroh 1st
1957-60
12,000.00 Oft ~ let
1"9-61
2"
2i%
Oath. oJ O~f~U
lxam1nat1on ot the oaths ot otfice on t11e in the county clerk's ott10e
disclosed that all town offica1. tUed oaths ot oftice in statuto1'7 torm
and tor the period examined.
t1nd.rt~kiMS
All of the required undert.ak1nas 'Were tound on tile tor the period
examined.
~
Bece1Dt. and 1)1eburS8_nts
kept as here1na.tter stated, a.llllOnqs detend.ned to haft been rece1wd
were proper,q recorded and accounted for and all:!. clisbur....nt. were made in
aocordance with statutory requ1reaent..
Puroh~... *4. ~thO\t~ AdYe~~ t~ ~. . reoord _. tound to ind1cate
that bid. _rre requested . public adftrti81n& tor purcha..e ot the tollOWing,
each aggregating 1n excese of '1,000.00 in each of the fiscal ,.are indicated.
~ ~ Wi
Gasoline '1,359.61 11,744.11 11,6'13.09
Culvert Pipe 1,319.84
Kotal Road lU.x 1,108.36 1,1n.94 2,30'.3.29
Section 103 of the General Municipal law provides tha.t purchases 1n excess of
'1,000.00 should be made from the lowest responeible bidder atter having
advertised for bids.
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Town ot Wappinger
7.
,.,
Cb....~ tor 1e1llbur..ment ot lb:De,~.. The cla1.Ju ot the a..e880r8 were in
lump SWIls and not in suttioient det&1l t.o allow pl"Oper alld1t. All claima
are required V Section 103 ot the ?:ovn Law to be pre_nted 1n detail. Cla1u
tor re1JDbur....nt ot expen8e. inc\tr1'ed Mould MOW date, nature and 8aOunt ot
such expense. Re1mbur....l1t ot travel expenee at & lIU.eaa. rate as approved
by the town bOard, should show date, point. ot travel and mile. traveled.
'--DenBatlon ot Rlect4OI1 InBoector~ tor .ce1~ In&t,~~ou. The election
inspeotorB were cOmp8ftaated tor NceiT1ftg instruction in the operation ot
voting _chine. without a certiticate attached or attiDd to their cla1a to
show that th87 had received Buoh Instructlon a8 required by Section 2;1 ot
the Xleatlon Law.
,.,
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8.
Town ot Wappinger
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SCHIDULm 1
SUMMARY (6 BALA.HCES, RIClCIPTS ANDPADlIB'lS
'ROH JANUARY 1, 19,6 TO DIem.. 31, 1956
Total
lt8ce1pt.. Balance. P.,.ss.
~)ance Durinc aDd Dur1nc Balance
l!ID4 lIl/56 Year Re..i~. I~ 12/'U/ s6
General $15,,28.40 . 31,723.8' . 4.7,2'2.2' . 34.,887.66 '12,364.59
Highwq 13,538.44- 54,1.32.38 68,270.82 52,418.'1 1',8'2..31
Health 131.87 738.00 869.87 734.51 1.35.,6
AgeneT and Trust .41 4,510.70 4,SU.ll 4,510.'9 .;2
Special
Distr1cta 418.& 15.~".'36 15.418.20 15.U.S~~ 4n.Q~
Totals f2~,,61.~.~ 'l~~_,~ Il1t1"~~r~S 110'1 ~~,,~ ..~,~~~
...... PaOli JANUARY 1, 1'57 '1'0 DIC1IMBIR 31, 1957
Total
Rece1pts Balanoe. P.,..nt.
Balance DariD& aDd Daring Balance
l:Yml 1/V,." Year aeoe1JJt. tear 12/31157
Qeneral 112,364.5' . 35,226.28 . 47,590.87 . 37,762.28 . 9,828."
Highwq 15,8;2.31 ;2,'32.88 68,485.19 51,56'.69 16,915.'0
Health 135.36 73l.00 866.36 1)0.00 136.36
AgencT and Trust .52 5,597.06 5,59'1.58 5,'97.06 .52
Special
Districts 4~.O9 17,~61..7I 17.~la..f1 l'~ 9Sl..J.5 68'3 .~
Totals ~.~S.11 ~p I"~~.QQ t:wIl\~ 'lJ.. J7 ~610.~ t21.56a.'9
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7.
Town ot Wapp1nc.r
'~
SOHmJL'l1 (Ooat'el.)
SUMKARY IE BALANCES, RJl)IIPTS AND PAYHSftS
FROM JANUARY 1, 1958 TO DJECEMBU. 31, 1958
1ot.al
Baoe1pt. ialaIlo.. Pqatnt..
Balanoe llu.r1Q& and. During Balance
fJmd. J'/JL" tear ..1nt., I-.r 12I-n1g
General . 9,828.'9 . 41,654.'0 . 51,482.89 . 40,606.50 $10,876.39
Higbwq 16,915. SO 75",..65 92,274.15 62,842.00 29,432.15
Part. Town 136.36 ?35.00 811.36 745.80 125.56
Agenc1 ancl Trust .52 5,093.00 5,093.52 5,093.00 .52
Special
Districts 6b ~i.2 19.~,09 "9.9~..n \9,.~9.'j7 'MA..9lf
.~ Totals ."l'~" '1~2..'~~~. t>>'~.7~~l..1 '1~8t~ ~)t~9.S6
....
10.
Town ot Wappinger
--
SCHIOOLI 2
RECONCILIATION OF CASH BAIJJlClES
WITH
CASH IN BANK
AT CLOSI 0' BUSINBSS
DlCEMBER 31, 1958
Total Cash Balance. to be Accounted tor (Schedule 1)
~
Accounted tor a. tollow.1
Caeb in Sulk
I!Inls.
Aeco.t
General
Bank(a)
'Ra1Aft8.
Cheeks
Qy.tetancUna
$1,859.82
15.00
Net
'RA1anc.
-
National Bank ot
Wappinger. Falla
Highwq
113,596.71
2'.447.15
$ll,136.89
29,432.15
Trust aDd
Agency
Total Net Cash in Bank
395.61
395.09
.52
~~;J.69. 56
(a) Veritied trom certiticate or depositary
~
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Town ot WapP1naer
.,....
:jJlmmal'7' of 18o'-Tfnda~w
'lb. annual e8t1ma.te. and adopted budaet Mould be entered in the minutes.
All tow offioer. who r...ift 01' d1abur.. tovn -My' should pre..nt
their recorda to the town board tor. the armual aocOUlltirc.
Coaplete details of bids reeei.ed and contracts let should be entered
in the JR1JIutes.
Pure.... ....Uai '1,000.00 *0\114 be _de from the lo..,t re.ponsible
bidder atter haYing adverti.... tor b1d..
Claiu tor re1mbur_.nt ot ...nee. Ibould be 111 detaU.
C1a.1Dus tor coapenaat1oa tor ...ui'lf1ltc 1Detruetlollll in operation ot mine
aoh1nes should haft atta.ehed or attiDd thereto the c.~1ticat. showinc that
INch instrutioDS had been reo.incl.
,...
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Cerotit~at.1OD
I, ALB&RT J. JANSEN, do hereb;r cert11"1 that I &Ill an ExarI1ner in 1:.he New York
sta.te Depart.-nt or A.udit and Control, t.hat pursuant to law I haw made an
examination of the A.ccounts and Fiscal Affairs or tbe 'laiN rtI WAPPINGER,
Count7 of Dutch..s) that I have read the foregoing report or such exaatnation
and that the 88JI8 :1e true 1:.0 the best of rq knowledge, :1ntormation and bellef.
Dated
l
~;t /f
p" . ~;/;".~
r.,/
I~/ ~
I
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D:t.: !:' ,G Z. ~'VJ1' if
{' / ,'t:,I '/:'" /A./k. ,
/ (J
~nier lb'Ami rwar or KDn1cinal Affairs