1950-01-01 to 1951-12-31
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STAft or NEW' toRt
DEPAltTMER'I' OJ' A.UDIT AND OmmtOL
(DIVISION OJ' MUNICIP At AFFAIRS)
ALBAlIY
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REPORT OF EIAMDlA'l'ION
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OF THE
AOOOUNTS AND FISCAL AFFAIRS
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1( t\1Il fIUCI
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Ii TCW or WAPPOOD
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Ii Purl1UL!lt to Artica III, General Mtmieipal Law.
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II Period OaIwfllAd., Jana.ar;r 1, 19S0 to DeceJIIber 31, 19,1.
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III Approved, Edward F. OCll!lW'Q'
II Principal Elf'A-i"V'r of
II.. Hlmicipal Ittaire
. of District IJ6
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Edward J. Browne
Clarence J. Hitchcock
Th01lU G. Spratt
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,....,
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fllIr
"
oroCl
sUPern.sor
TOW1t Clerk
Justice
of the Peace
" " It
COWlOilan
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Superinteldent ot
H1g~
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I' Deal"'''' ott1cer
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TOWl'l ot WappiJlger
PRINCIPAL OFFICERS
WHO SERVED DURING 1'HE PERIOD EXAMnrEn
Ec:lward R. Soofield
Edith H. .Booth
Ralph H. Dederer
Edward B. BeatV
Jesse H. DeVoe
Emor,r J. Hager
1lar:r7 B. Gr.1lVOld
William E. Garlick, M. D.
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TOII.ft of Wappinger
2.
Pepulatioa
U. s. Oeuua 1950
TOIIa
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5,090
I1'JCorpoftted Vi~
Who1l.7 wi thiJa towa
Part:q wi thin towa
NODe
WappiDgera 'alla
Diftriote
Fire DUtricta '
(With .....tIZ'ttZ"l
other than Supenisor)
Cheltea Fire District
HuruOIl'dUe 11re District
Nev Bao.bDaaek :Fire Diatr:l.et
other D1at1\(cte
'It
H'apaomille ~ District
Ohe1eea Light District
Gog~ LaII
Town till' lid ot.hfto geavallaws of the State ot New York.
O;t Which
in VU1u!
2,475
.3.
TOIm of WappiDger
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.A.s.....d Valu1d.CIII
The valuatiODll plaoed upon the t.alxab1e pJ'OpeJ'tT of the toIfJl as a basis
tor d1stri'bu$Ug the taDs tar the perlod ~Jdned ad the oertificatea
attached to the rolls to lega.J.q establish suck 'ftl.atiou tor taxable
purposes a11d. to collect t.he taxes 80 lnied are as ton..,
K1ad . of Propel't7
19So
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19S1
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Real Estate
$6,123,OSS.OO
$6,b6S,670.00
Speeial Franchises
326,196.00
'82,902 .00
Total - Taxable all
Purpose.
16,h49,2S1.00
$6,8h8,S12.00
PenaiOll &xeDpt
11.43$.00
9O,03S.oo
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Total Taxable Property
1'.~2().I666.OO
J6.938~607.00
Date Verified ,bT Asse.sonsl
SepteJlber 19. 19h9
Septutber 29, 19S0
Date of Warrant to Collector:
Deoaber 30, 19h9
neoeJli)er 29, 19S0
COUllty Equaliuticm Rate
8O,C
83%
SecUon 29 of the Tax Law reqcd.ru the as.essors to file a certi.t1ed
copy ot the US8SSJ81t roll in the omoe of the town clerk OIl or before
the .t1fteenth day ot Septellber.
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4.
Town of Wappinger
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Tax..
Appropriations -de for tOllD 8.1ld district purposes together with the
total &JI1Otmt of taxes lnied and pqable to the n.pemaor &lid county
treasurer are as to11on a
.b1oanta
Purpose
General P'uDd
HighW1.7 .. Ite. 1
" "2
19,0 1951
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$ 23,961.$'0 $ 23,3;1.00
14,)00.00 1$',000.00
;00.00 600.00
6,800.00 1,100.00
6,;00.00 1,;00.00
1la4.;0 1$2.,0
9~299.,S 14,405.69
. 62,lll.;$' . 68,71$.19
26,061.,0 2S~2$'1.OO
.36,044.0; 43,4$'8.19
S7.9S4.7, 60,88) .S7
, 9".998.80 t}.~.)h1. 76
It If 3
If "4
Hea~th Fad
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Special Districta lPImd
Total Town &lid District
Appropl"iatia.aa
Less. Estiated Rneaues
P&1&ble to Supemsor
Pqable to oOUJl'ty Treasurer
Total Taxes Levied
Tax Rata (Per 11000)
(Ezel:U1. ft Of V18'tr.s.8t Taxe.)
Outside Vll.lage8
I_ide Villages
. 13.S1
. 10.43
. 13.24
. 10.2S
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Town ot WappiDger
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Tax Levi..
Tax.. levied were veritied to daterId.ne lIhether or not the,. 1I8re in
accordaaoe v.L th the ~ authorisecl ill the town badget, and other eati_t.ea
preaeated to the board ot supem.80l"11.
The distrllMtion ot 8UOh taxu up_ the uaesD8ll't, rolla was nrl!'ied to
the extent ot se1eotiDg ftrlOll8 it_ at randoa and prov.bg that the taxes
charged. thereon _re proportiODate with the total on the basis ot usessed
'ftluation.
F1auoial Records
BOok b8'anoes ot the special d:1stricta and hea1th district f'lm.da were
incorrect, based upon prm.OlI8 audited. balances and nbaequent receipts and
pa~.
The correct balances were deter.1ned and are stated herein as part or
Schedule 1.
The superri.SOl" stated that he voa1d adjut h1a recorda to agree with
the correct balances.
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Audit or C1a1m and Is8'lllllCle ot WIl1'ftJlt8
It has been the practice tha" all cl..a1.- aga1Dn the town haft beea
reoeived and tiled by the nperrisOJ".
Section 120 ot the TOD. 1.&.. proyldes, ..... other tb1!Ip, that the tow:D
clerk shall C&l18e each olaim to be ....recl conseouU.,.:q., bep1mi... with
naber one in eaOh 18&1", and the mIIiber, date ot p:resenkt1oa, __ or
e'd 1I\a1I1; and briet atateMnt or t.ha character or each ol.aim shall be entered
1D a book kept tor that purpose vh1cll. 8hal1 be opeJ1 to public inspection at
all ti.s during ottioe hotml.
When 8IV' acooaut, o1a1a or r1~ acaiDst the Wtm shall have been so .
a1ld1ted ad a cert.1t1cat.e thereof so filed, the tOWA clerk shall draw a ~
spec11';r'1ag the .-.r ot the c1.a1a,. the __ ot the old -.:rrt. the IUIlCJUJlt '
allowed &ad the t1I8d. and appropriat4.oa _0IiId charpable thenndth and such
other 1ntorat1oa as ..,. be 4e.-d .....ary aDd ..s81ltial, ~ted to the
n.p8ft'1... of the towa, a1lthor:l.sbc ad d:1reetbtc ld.a to pq to the 04" MJlt
'the uoa" allOfMd lIpOl1 b1s olaSa.
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6.
Ton or WappiDger
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t:-;alACC01U1t1Dg by Towa ottiCmI and ElIp10yees Not Made ld.~ the
0WIl Board.
DuriDc the period .wA1II'Ifte(i t,)ae ftriou town otfice1"8 who recei'V'8 or
diab1ar8e &'1fT JIO!l81I or the towa 414 DOt accOUllt with the town board tor all
such Jl1.Oll1e78 NOel Ted or c:Wtbar.ec! as required by Section lQS ot the Town Law.
IDde~""'.
Ptu'poae
BCIldar
Outatanit.. ng
Beg' 1m".
ot Period
Ianed
Dur1Jag Period
Paid dur-
1JtgPer1od
OUtBtand:lJJg
End
ot Period
Machi .er;r
".996.00
rr ;1,00.00
"~996.00
f7 .,00.00
() "'WI! Jlta r
The mach1Dery bCIIlds issued dur1ng the ~r1od were dated Jamtary' 4, 19,1)
iIlterest ia at 1.7<J.'J thq _ture a81"i&lq, 12,000.00 on neh March 1" 19,2,
19,3 and 19SL. and 11,,00.00 on MaNh 1" 19".
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Oatha or Office
EI'.m4Mtion ot the oaths ot otfice on tile in the coaty olerk'. office
d18c108ed that all toa. otfio1au filed. oaths of otfice in stat1rt;or.r torm and
tor the period In'JI''...
t1Dden.)ri....
All ot the required undert.Jrf"p were tound on fila tor the period
examiDed..
Dep08i~ UadertalriDg8
The National Bank or WappjJaprI Falls has pledged 'tiw8ntT thounnd i
dollar8 ia U. S. A.. Treaavr Bcmu in l1n. ot a dsp081tar;y UDdertalc:J..Jsg require~
by the Wa board under the prod..1_ ot Section 64 (1) ot the '.roa Law. i
In lieu ot 'ViniDg these aeev1 tiea, the certification ot the In:S.q
T1'WJt COlDpaDT that the secvit.:l.. were heJ.d in escrow to secure deposita ot
the Town ot Wappinger, was accepted b;r the <<Qm1't'Y'r.
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Town of Wapp1Dger
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ReMi,p\8 and Disbtlr8e..-ta
l!ZCept as hereiDatter s1la~ allJa0Uy8 d8term:aed to haft been
reMived were proper17 recorded ad aceoateet tor and all disburs_ta
were -.de in accordance with stat\lt,017 requireM1lt..
The health officer's saJ.u:r and the registrar'. tee. were paid froa the
following years' appropriatiou.
A.s poiJ1ted out 1)1 reportIJ fit pNl'1ou autnatiOl18 by thia DapartJlrmt.,
all salaries and ezpeMes 8h<*1d be ,.wi froll budce" appropriations for the
78U in which the salar1ea are ~ or the expeue_ iJl.C'U'r8<1.
.. l1aIp __ p.,.a of 1100.00.. _de eaoh ,ear to the Grinnell L1brarr~
a tree as.ociation library_ ;
In the abs... ot a cOlltraot ... tvtd.ah library eem.ees to the town,
there is no basis in laY tor _h ~ta.
Audit of Jutlce of the P..... Dedel"8r'l doeketll showed that a tine and
tees toM'1'11 $9"" had been _~tecl in error trea the ~ reports to the
state OoIIptroller.
A list of the cases iavo1'ftd YU left with Judge Daderer who said that
thq would be properly reported with his Noveaber 1952 reports.
In8pec1iorl of election "'1'8 paid t1fteen do1larll tor semces OD. electio.ta
dq 1. each of the years 19,0 aad 1951. SectiOD 21 (2) ot the Town Law liJld.:tai
$1lOll c....a'ti on in a 8"ODd claA toIm. to tw1.. dollara per dq for all
sertice. radered OIl the da7 ot 81Mtion and in C&lftU81Da tlae 't'Ote8 thereafter,
aDd in COllplErtimg the r___, of either an eleet10n or of a pn.ry election.!
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TOWll ot Wappinger
Fa:ad
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SCHEDULE 1
SUMMARY OF BALAICIS, REOEIPTS AND PAYMENTS
FrOll Jut.Ua1T I. 19So to DHuIbeI')1. 19,0
Total
...pta Balaaces PqMIl'tia
Balanoe DIIrba ad Dar:l.Jag
~O tee :Reoe1pte Year
Balaaoe
12.3.1. ,-)0
... . .-
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General
Highwq
110,463.27 $U,06O.12
.3,092.73 29,.,,1.32
.00 144.,0
$29.,23.39
32,844.OS
144.,0
817,38,.11
29,880.1,.8
1S1.,O
$12,138.28
2,963.,7
Health
- 7.Q()Il.
Special
Distrlot
Withholding
TotUs
1..5 8ft 9,299.S5 9,291.91 9,2".99 .98
281.50 .00 281.50 281.50 .00
J13.835.92 >>8.8~,.49 J72..6jl.h1 $)7.,9,.58 '15,095.83
.......
Froa J--.ry 1, 1951 to December 31, 19S1
Total
leoeipta !ala._ hillill8Ats
'9a lM~ DrIr1Jtg aDd. Da2r.btg BalaD8e
F\uad 1-1-51 tear Reee1pt,s Ye&l' 12-3l..-S1
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General $l2,138.28 119,1..82 $1 $31,620.69 119.032.38 112,588.51i1f
High1rlJ' 2,963.,1 33,l.32.57 .36,096.14 32,226.74 3,869.40
Health - 7.00* 152.,0 11&5.,0 743.99 1.51
Special
Diatrlct .98 14.4~.6~ 14,406.61 14,,88.1a4 18.23
Totale $l,.~S.8J ~7Jm.~ .82.869.20 ~~?1.55 $16,477.65
.
*Onrdraf't
**Doe. not inclade 15,000.00 imrested in U. S. Treuuzo.y Bcm.d8. See Sohedule 3.
.~
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9.
Town of Wa.ppinger
SCHJmOt.E 2
RECONCILIATION OF OASH BALANCES
WI'1'H
CASH IN BANK AND ON HAND
AT CLOSE OF BUSINESS
Dee8llber 31, 19,2
Total Cuh Balances to be Accomted'or (Sohedule 1)
!CCO'tDlted for as tollon I
c..~ ill Bank
Bank
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The lational Bank of
Wappiftgers Fa1l8
Total Net Cuh ill BalIk
Bank(a)
.A.ceODt Balaaoe
Checks
OatatandiDJ
General $12,6,7.3, . h9.10
High1IaJ' 3,908.09 38.69
(a) Verified from. cert1.t1cate ot depOlli tarT.
,..,
tl6~77.6g
Net,
Balaace
$l2,608.2,
3.869.40
~,,471.~
10.
Town or Wappinge!'
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SCHEDULE 3
INVESTMBN'l'S AID SECURITIES
AT DEOEMBKR 31, 19$1.
Fund
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PurPoee
nesoription
u. s. A. Treastn7 Bcmd
10. 2$19 K. 2% - 19S1-,3
A.1I.oImt
$,,000.00
General
Invest.nt
of Surpba
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Date Viewed bT Ex:am111er (See below).
COIIIDButa I
It t1III!iI ~1ldnation 1IU _de this bODd bad be.....d and proeeedal
deposited iD the Build1.Dg hnd 011 April 29, 19,2.
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STATE 01 NEW YORK. I ss t
d/7/lAY'/
COll1rrI or --r
EIlIARD J. BROWlII, beiDg dulT sworn, deposes and sl.78 that he
is an EJca1ldner in the State Deparir.J8Dt of Audit and Coatrol) that he baa _de
an exaatnation of the AccOlDlts and Fiaoal Attairs of the ram OF WAPPINGER,
COU!lt7 ot Da:tche88J that he has read the toregoing report ot 8uch u....,...:t1oa
and that the same U tnae to the best ot hi. knowledge, intolW:tion and bel1et~
,...,
r ~~h~t{
SV01"Il to before _
this / ~ day or
~.' 19S3
Notary Pu ic in the State of New
Residing in Albany County
Jv1.y Commbion Expires March 30, 1954
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STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
ALBANY
J. RAYMOND McGOVERN
STATE COMPTROL.LE"
March 23, 1953
IN REPLYiNG RE,.ER TO
Town of Wappingers
M-A
Miss Edith H. Booth
Town Clerk
Town of Wappinger
Wappingers Falls, New York
Dear Miss Booth:
The report of the e~AminAtion of the accounts and fiscal
affairs of your Town, recently completed by examiners from this
Department, is transmitted with this letter.
The examination was made, and the report preJ:8red, in
accordance with Article 3 of the General Municipal Law. We request
tha t the report be studied by all officials of the Town.
Your attention is called to Section 35 of the General MUniciJ:81
Law which requires you to publish a notice to the effect that the
report has been received, filed in your office and is available for
public inspection.
Thie law also requires that you file with this Department the
newspaper's affidavi.t of publication, together with the enclosed form,
certifying that it is a newsJ:8per having general circulation in the
Town.
Please acknowledge receipt of the enclosed report.
Yours very truly,
J. RAYMOND McGOVERN,
o camyer.
~r J. ./'~
ESF: tm.
Encl!.
EZRA S. FORD,
Chief Examiner of Municipal Affairs.
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GIlEERAL ImNICIFAL LAV: - SECTION 35
FILING HLPOHT .QE EXAl'iII:IATIOIi .A:ND NOTICIUHR!1EOr:
"Section 35. Filing of report of examination and notice thereof.
1. A report of such examination shall be made and shall be
filed in the office of the state comptroller and in the office of
the clerk ()f the municipality or district. An addi tion.al copy
thE:re!~f r-;ha11 be fil~ with the chief fiscal officer of the
municipality ~r dintrict, except that in the cese of a school
district, fuch additional copy shall be filed in the office of the
criB ir"1an of t he board of trustees, the pre~ident of the board of
education or the f.ole trustee, as the case may be. When so filed,
each fDCh report and copy thereof shall be a public record open for
inspection by ~ny interested person.
2. (a) '\j'lthin ten days atter the report of any such examination
is filed with the clerk of the municipality or district, he shall
[ive public nntice thereof in substantially the fOlloY'ing for:n:
"Notice is hereby given that the state Comptroller has
coused an examination to be r;iade of t:le accounts and
fiscal affairs of (name of l:Iu.n1cliali t~.r Oiu district)
for the period beginJ;:l':'n~ on A~~ .~f.1: ~l;~........... And
ending on .~,~~~~~~.~~,~~~~.. The report of such
examination 1'.as been filed in my office where it is
available as a public record for inspection by all
interested porsops."
(b) .In municU?s.lities, the clerk shall cause such notice to
be published at least once in the official newspaper or, if therA be
no officiel newspaper, in a new~paper hav:I.ng general circulation in
the municipality.
.In districts, except common school djstricts, the clerk
sha 11 Ca'lse s'J.ch notice to be pul'lished in a ne~'~'spaper having
feneral ctrculatj on in the district. If tLere be no ne..nspaper having
general circulation in such municipality or district, the clerk fijf-lll
post such notice conspicuously in ten public places in the
municipality or district.
(c) The clerk of every municipality and ~istrict shall file
'with the state cOIT'~troller proof of publication or posting of
notices purf:uant to this section.
3. The Clerk shall present the report of the examination to the
governing body of the municipality or district for its consideration
at the'first meeting thereof held after the filing of t~e report
vfith the clerk."