1946-01-01 to 1947-12-31
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STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
(DIVISION OF MUNICIPAL AFFAIRS)
ALBANY
REPORT OF EXAMINATION
OF THE
ACCOUNTS AND FISCAL AFFAIRS
OF THE
TOWN OF WAPPINGER
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(DUTCHESS COUITI)
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/Pursuant to A~icle III, General Municipal Law.
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! Period F,ya1l\:ined: January I, 1946 to December 31, 1947.
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EdwardF.Conwat
Principal 'fi:yaminer ot
Municipal Altairs
ot District #6
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Edward J. Browne
EYAm;aer
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OFFICE
Supervisor
Town Clerk
Justice of Pea08
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Councilman
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Supt. HighW&J's
Health Otficer
Tax Collector
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T01m ot Wappinger
PRINCIPAL OFFICERS
WHO SERVED DURING THE PERIOD EXAMINED
Edward R. Scotield
Edith K. Tanner
Ralph H. Declerer
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Edward B. Beatty
Jesse H. De Voe
Emery J. Hager
Harr;y B. Griswold
Dr. William E. Garlick
Edith H. Tanner
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- !Iotioe i. herebr gt...en that the state Oomptroller has
cau.e4 &11 examination to 'be made of the acoounts and
fiscal affaire of the !'own of Wappinger . for the period
'beg1m:d.ns on J &UU&Z'J 1.1 ',a and ending on Deoember 31.1 H'.
!rhereport o~ ftch exam1nation hall been
1'11e4 in Jq office where it i. available.. a publio r8001'4
for inspection 07 all interested person..-
Kith ..~a:rJ.ner.
foe Clerkl
!OR of Wappinger.
1U . 8001'1 ell..
!hi. notice is to be published w1thin ten d~s
at least Gace in the official newspl!I.per of the ,",Owll.
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ilPo r:W.ation
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H U. S. Census 1940
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i' Partl1' within town
Town of Wappinger
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Of Which
in Villages
4.345
2,348
None
Wappingers Falls
1 Fire Districts
II (With treasurers
II other than supervisor)
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'IOther Special Districts
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IIGovernirul Laws
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Che1s.. Fire District
HughsonTille Fire District
Hughsonrllle Light District
Chelsea Light District
Town Law and other general laws of the State of New York.
Special Act.s
None
,Assessed. Valuat.ions I
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1/1 The 'ft1uations placed upon the taa,b1e PropertT of the town as a basis 1
Ilfor distributing the taxes for the period eY1II1l'Iined and the certificates attachedj
II to the rolls to 1egall1' establish such <ral.uations for taxable purposes and to !
II collect the taxes 80 1eYied are as follows: I
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I Real ..tat. $4.1lO.516.oo #4.~.676.oo I
IlspeCial Franchises m.255.oo 245.315.00 I
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ilTotal - taxable ell purpo.... 4.351.771.00 4.449.991.00 I
IIPension exempt 33.060.00 35.250.00 I
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i Total taxable property
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S/u384. 831. 00
J4.485.241.oo
j Date verified bT Assessors:
9/17/45
12/31/45
70J,
9/25/46
12/31/46
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II Date of Warrant to Collector:
:1 Count;y Equalization Rate
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Town ot Wappinger
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Taxes Levied and Tax Rat..
Tax.. levied tor the period by the Board ot Supervisors tor state,
count;y, town and district purposes, and th. rat.. ot taxation ..tab1ished to
produce such amounts are a. tollow:
Purpose
Amounts
.. It #2
1946 1947
$17,781.99 $18,297.00
684. 50 756.50
9,700.00 10,200.00
300.00 300.00
3,000.00 5,200.00
4,200.00 5,200.00
2.304.08 3.359.43
$37,970.57 $43,312.93
19.781.99 20,297.00
$18,188.58 $23,015.93
50.077.88 49,036. 73
$68,266.46 $72,052.66
General Fund
Health Fund
Highwa;y - It.. #1
.. It #3
.. It #4
Special District Fund
Total Town and District Appropriations
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L...: E.t1at.d Reftllues
Payable to Supervisor
Payable to Comty Treasurer
Total Taxes Lerled
Tax Rates (Per $10(0)
(Outside ot Village.)
On Property entirely ta.:x:ab1e
On Veterans - partially exempt
15.83
6.20
$
$
None
;$
4;
16.19
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:1 Taxes levied were veritied to determine whether or not the,y were in
i/aCCOrdance with the BUllS authorized in the town budget and other estimates pre-
Ilsented. to the Board of Supernsors.
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II The distribution of such taxes upon the uses8II/ent rolls I however I 'WaS
i verUied onl1" to the extent of seJ.ecting seTeral iteJU at random and proving
i that the taxes charged. thereon were proportionate with the total on the basis of
I, &ssessed. valuation.
11'1 n..ueial Records
II Except for the highway fundI all funds were accounted for by the super-
Ilmor in the general fund. The standard form of cashbook and ledger was not
: used. There has been no account kept showing receipts and p&J"lIlents of with-
I holding tax tunds. Since the Village ot Wappingers Falls, which is pB.rtialJ.T
i situated within the tOlGll is a separate health district, it is necessary that
,'the town health expenses be leued against onlT the property located. outside of
! the Village and that a separate fund be maintained tor health purposes.
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II Recommendation is made that the standard forms of supervisors cashbook
: andled.ger be used. and that. separate accounts be maintained tor the health fund
,land withholding tax fund as required by Section 119 of the Town Law.
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II PurDos.
1/ Bonds:
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! Machinery
i Bonds
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Town of Wappinger
Outstanding
Beginning
Of Period
Paid dur-
inR: Period
Outstanding
End
Of Period
Issued
DurinR: Pez-ioe:!
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$9..990.OQ
Jl.998.00
$7.992.00
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II Machinery bonds amounting to $9,990.00 were issued during the period
!llIIlYJIlllil1ed. Interest is at 2%. Bonds are dated November 281 1946 and mature,
! $1,998.00 on March 15th of each of the years 1947, 1948, 1949, 1950 and 1951.
I These bonds were issued in connection With purchase of one YU "FWD" 6 ton truck
I aad equ1J1181'lt, total cost of which was $10,500.
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5.
Town of Wappinger
OATHS AND mIDERTAXIIGS
Oaths of attic.
ExA1d.nation of the oaths of office on fn. in the County Clerk' s
oftice disclosed. that all town officials filed oaths of office in statutory
form and tor the period uAmi ned.
Undartaldngs
All of the required undert.lti ngs were found on file for the period
examined except as follows:
There was no undertaking on file for the town clerk. It is noted
that although the otfice of tax collector bas been abolished by the town board,
the town clerk bas eDCuted and filed a tax collector's undertaking. Section ,
)6 (1) ot the Town Law provides that in towns where the office of tax COllecto~
baa been abolished, the collection ot taxes becC88s one of the du't1es of 'the I
town clerk and as such mq be covered by the general bond required for the I
otf'1ce of town clerk. I
The official undertak1ag ot Justice of the Peace Beatty bore a J
notation bY' the town cl8rk that the undertaking had been approved bY' resolutio
of the 1'01111 Board. ,Section 11 of the Public Officers Law provides that it I
approval be bY' resolution, a coPT ot 'the resolution IRU8t be attached to the 1
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undertaking. .
Receipts and. Diabura..nta
Except as hereinafter stated, all moneY's detera1Ded to have been
recei ved were properly recorded alii accounted for and all disbur88ll8nts were
made in accordance with statutory requirements.
The health officer' 8 salary was paid troa taxes levied for the
fOllowing year's btxlget. All salaries and expenses should be paid f'roa the
budget appropriation tor the year in which the salary is earned or the
expenses incurred.
The cost of prelinrina.ry engineering in connection with the Ketcham
Road Project was paid frcw the general fund. All big"'" coats should be
paid ham the highway funds.
Insurance on f'ire.n ot the two fire districts... paid fl"oll the
g&neral tund of the town. 1'bis is a fire district cost and should. be paid I
!rea fire district funds. fM town board 1UIiY. bowver, expend town tunds !
for the purchase ot insurance ind8llD1ty1ng the town against -1' los8 by reas~
of the liabil1t1' illpoaed b7 Section 205 of the General Jlunieipal Law, (1 Op
ion, State C08ptroller 176, 1910). ,
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Town of Wappinger
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;1 AIm_l Accountina by TOWl Officers ad EDml.oYees
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ill! An annual accounting was not held bJ' the town. board as required bJ'
',Section 105 of the Town. Law.
:IDeD081tar:v Undertakin~'
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11 The lat10nal Bank of Wappingers Falls pledged twenty thousand dollars
il'in U. S. Government bonds in lieu of a depositary undertaking required by the
L town board under provisions of Section 64 of the Town Law. These securities
Ilvere dewed by the p'Amil1er on JulT 13, 1948 at said bank where they are kept
II in a sate deposit box under joint 'control of the cashier of the bank and the
'l town super'Visor.
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Town of Wappinger
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SCHEDULE 1
StJ4:MARY OF BALANCES, RECEIPTS AND PAYMENTS
From Januar,y 1. 1946 to Deoember .31, 1946
Total
Receipts Balances P~ts
Balance During and During BaJ.anoe
fggg, 1/1/1,.6 Year ReceJ;Dt.s I.. 12/31/46
$12,159.20 $17,675.60 $29,8.34.80 $17,911.28 $11,92.3.52
1,.1'805.& Zl.lS7.75 31.963.59 Zl.463. ~4 4.500.05
Totals 116.965. 0Ja. Sll.833.35 J61.. 798.)9 ~45..374.82 116.423.57
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From January 1, 1947 to Deoember .31, 1947
Total
Receipts Balancee P&JJICts
Balance During and During Balance
lJJD!! 1IlI4~ Year ReoeJ:Dt.a Year 12/31/41
General $11,92.3.52 $21.,406.1.3 $.3.3,329.65 $18,504.85 $14,824.80
Hi8~ 4.500.05 a:>..990.~1 25.490.86 2l.9?3..4It 3.517.42
Totals ~ 1la.2..32j.94t J~'~820..5-l- $40..4~.~ JJ.~~342. 22
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8.
TOliln of Wappinger
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SCHEDULE 2
RECONCILIATION OF CASH BALANCES
WITH
CASH IN BANK AND ON HAND
AT CWSE OF BUSINESS
December 31, 1947
Total Cash Balances to be Accounted For (Schedule 1)
ns.342.22
Accounted for as tollows:
Cash in Bank
Bank
Account
Benk(a)
Balance
Checks
OutstandinR
Net
Balance
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The National Bank
ot Wappingers Falls, N. I. General
Highway
$9,905.69
3,514.81
$80.89
8.30
$ 9,824.80
3,506.51
Securities Held
U. S. Treasury Bond 1/25791 (Due 1951-53 - 2$) (b)
5.000.00
$18,331.31
$ . 10.91
Total net cash in bank and securities
Cash over or short (comment below) (c)
(a) Veritied trom Certiticates ot Deposita17.
(b) Registered
(c) Amount paid to withholding tax bank account more than
actually withheld and corrected in 1948.
Amount charged to highwa)- tund in excess ot income
taxes withheld..
Net book shortage
-$13.28
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*Should. be received into the highwa.7 Jli.scellaneous tund to correct the aceamta.
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Town or Wappinger
SUJIIARY OF REC<JOID1lATIOtfS
It is reC088nded that the staDda:rd fonus or supervisor's cashbook
and ledger be used, and that ..para"" accounts be maintained tor the health
fund and withholding tax t1md.
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;/STATE OF NE.'W YORK )
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'iOOUNTY OF.....::. ~ : . ..0
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EDWARD J. BROWNE, being dul1' sworn# deposes and says that he is
1i:YIlmi"er in the State Department of Audit and Control; that he has made an
eUpI:ina.tion of the Accounts and Fiscal Affairs of the TOWN OF WAPPINGER,
COUNTY; that he has read the foregoing report of such examination and
that the saae is true to the best of his knowledge, information and. belief.
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Swom to before ae
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\{ ~l I 1948.
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MARGAR;T Z. HALL
NOTAIlY PUBLIC IN THE STATE OFl'lEW YORK
HAMILTON CQUNTY N,. 72
......ISSIOIIEXPIRES MARCH 30. 1950
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