1944-01-01 to 1945-12-31
(7M-1290 )
'-"
STATE OF NEW YORK
DEI' ARTMENT OF AUDIT AND CONTROL
(DIVISION OF MUNICIPAL AFFAIRS)
ALBANY
REPORT OF EXAMINATION
OF THE
ACCOUNTS AND FISCAL AFFAIRS
OF THE
~
TOWN OF WAPPINGER
(DUTCHESS COUNTY)
Pursuant to Article III, General Municipal Law.
Period ~ned: Janua17 1, 1944 to December 31, 1945
~
Approved: Edward F. ConwaY'
Principal 1ilJc;urtj ner or
Municipal Affairs
of' District #6
Milton S. Finkle
Ex.am1ner
.......
.....
,..,.
OFFICE
Supervisor
Town Clerk
Justice or Peace
II
n
"
Councilman
n
Supt. HighwaY'8
Health Orficer
Tax Collector
PRINCIPAL OFFICERS
WHO SERVED DURING THE PERIOD EXAMINED
Edward R. Scofield
Edit.h M. Tanner
Edward B. Beat.ty-
Ralph H. Dederer
Jesse H. DeVoe
l!aor7 J. Hager
Harr7 B. Griswold
William E. Garlick H.D.
Edith H. Tanner
1.
Town or Wappinger
2.
Town ot Wappinger
......
Po1>Ulation
U. S. Census 1940
Town
-
Ot Which
in Villages
4345
2348
Incorporated Villages:
Whollr within town
Part17 within town
Fire Districts
(With treasurers
other than supervisor)
other Special Districts
None
Wappinger Falls
Hugnsonville Fire District
HughsonTille Light District
Chelsea Light District
QcmtrniDg Laws
Town Law and other general laws ot the state of New York.
Special Acts None
Assessed Valuations
__ The valuations placed upon the taxable property of the town as a basis tor
distributing the taxes tor the period <<VJIlined and the certificates attached to
the rolls to legally establish such valuations tor taxable purpose. and to
collect the taxes so levied are as tollCMI:
Year Year
Kind ot Propert:r !2!t!1 1945
Real estate $4,021,916. $4,046,566.
Special franchises 235.445. 237.405.
Total $4,257,361. $4,283,971.
Pension exempt 34.410. 34.560.
Total taxable property i4.291.771. $4.318.531.
Date verified 9/14/43 9/12/44
Date ot warrant 12/30/43 12/28/44
County equalization rate 7(Jf, 70%
......
3.
Town of Wappinger
.~
Taxes LeYied and Tax Rates
Taxes levied for the period by' the Board of Superrlsora for state, count,..,
town and district purposes, and the rates of taxation established to produce
such aaounts are as fol10118:
PlIrpose
Amounts
1944 1945
Total Taxes LeYied
$12,869.61 $15,725.10
748.75 692.24
9,700.00 9,700.00
300.00 300.00
3,200.00 3,000.00
4,500.00 3,500.00
2.123.75 2.244.39
$33,442.11 $35,161.73
15.569.61 17.725.10
17,872.50 17,436.63
49.142.87 50.463.07
167 .015 :J7 $67.899.70
General Fund
Health "
Highwq n Item 1
n It It 2
It " It 3
>,," It II II 4
Special District Fund
Total T01Ilr1 and District AppropriatioD.
Less: Estiated ReftDue.
"-"
Payable to Supervisor
Payable to Count,.. Treasurer
Tax Rates (Per $1(00)
(Outside of Villagu)
On Property entirel,. taxable
On Veterans - partia:tl7 exempt
$
$
15.72
6.72
.
$
15.93
5.89
Tax LeYie.
Taxes leYied were verified to determine whether or not the,. were in
accordance with the .UJD8 authorized in the town budget and other estiJlatea
presented to the Board of Supervisors.
........
The distribution of such taDS upon the asseaament rolls, howeTer, was
verified only to the extent of selecting several items at random. and prorlng
that the tax.. charged thereon were proportionate with the total on the basis
ot assessed valuation.
......
......
....
!l
4.
Town of Wappinger
F1Banc1al Recorde - Conaent on:
There is fUed in the town clerk' 8 office a United States Trea8\117 Bond
ot 1951-53, 125791 in the amount of $5,000.00 with interest at 2% dated
September 15, 1943 and due September 15, 1953. This bond W&IJ purchased with
surpll18 town mone18. The bond should be in the custody of the supemsGr and
it is suggested that it be placed in a 8ate deposit box, or otherwise proper17
sateguarded.
Indebtedness None
OATHS AND UNDERTAKINGS
Oaths of Office
Examination of the oaths ot oftice on tUe in the Colmt7 Clerk's Ottice
disclosed that all town officials tiled oaths ot office in stat.uto17 t01"ll and
for t.he period evmined.
Undert.ald ~
All ot the required underta.1d.ngs were t O\1Ild on tUe tor the period
e:JtAJII1 nett..
Receipts an. Disburseaents
Except as hereinafter stated, all mone)'8 determined to ha.... been receiyed
were proper17 recorded and accounted tor and all disburs.ent.& were Il&de in
accordance with sta.tuto17 requ.ireaentS.
Wfl11am E. Garlick. Health Ofticer submitted a claim as tollawa:
Stationery, postage and envelopes
Telephone, telegrams, expressage
$86.60
50.00
30.40
76.00
Otfice expenses, medical supplies, stenographer
Convention, travel and expenses
It is suggested that the town board require such claia to be accompanied
b)" receipts tran the various vendors.
Toll charge slips should be attached t.o the claill to sl1pPOrt. telephone
charges. The monthl)" serrl.es charge tOr telephone is n~ a legal town charge.
A c181& tor convention attendance should be itemised.
Erroneous Tax Ref'unda
Four retunds were made to taxpayers who were errone011817 assessed in the
Hugh8onV1Ue Fire Dist.rict. These retunds were made tram the General Fund ot
the t.0lfIl instead ot b7 the tire district.
5.
Town of Wappinger
1lIIr
During 1945 two of the assessors were paid for the tollowing:
vlillis A. Van Voerhis
a. Office, traveling and other expenses
a. Postage and telephone
$16.00
6.00
b. Writing school tax books
Winfield S. Beasl8}T
75.00
a.. Postage
$ 2.00
4.00
75.00
a. Telephone
b. Writing school tax books
a. It is suggested that the t01G1 board require receipts from the vendor
and telephone toll slips to be attached to claims ot this nature.
b. There is no statutory pronaion tor p&71ng the asse.sors for making
out the school tax books. The salary fixed tor the office i8 in full for all
duties in connection therewith.
....
For expense. inci<lent to his ottice the supervisor was paid the follcndng
amounts:
c. Extra calls - town purposes
$36.00
37.92
13 . 56
a. Stamps
b. Telephone - supervisor's ottice
a. 'this item should be supported by a receipt from the postmaster, as
suggested aboft..
b. Inasauch as the superri.soJ:o'a ottice i. located in his home the charge
tor teleph.. is a personal and not a town charge.
c. The charge tor extra calls tor t01G1 purposes should be supported by
the telephone toll slips and attached to the claim.
An annual appropriation ot 1400.00 was paid to the treasurer ot the
Gr1rme1l Library Association J a tree association l1brar;r. In an Opinion of the
St.ate ec.ptroller.. Volume 1, page 490, a sum raised by tax tor 11brar;r purposes
to assist a free association librarr lIA7 not be paid. in a 19p 81JJ1l to the
treasurer or such association in the absence ot a contract tor fixed l1brar;r
services to be rendered.
......
6.
Town of Wappinger
SCHEDULE 1
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SUMMARY OF BALANCES, RECEIPTS AND PAYMENTS
From January- 1, 1944 To December 31, 1944
Total
Receipts Balances Pa,ments
Balance During and During Balance
Fund 1/1/44 Year Receipts Year 12/31/41+
-
General $ 5,005.47 $11,640.42 $17,445.89 $10,014.31 $ 7,431.;8
Highwq 3,868.42 16,792.80 20,661.22 17,257.38 3,403.84
Health 748.75 748.7; 748.75
School 4.98 1,758.25 1,763.23 1,758.25 4.98
Special District 4.62 2,123.75- 2.128.37 2,120.00 8.37
Totals I 9,6S3.49 $33.063.97 $42,747.46 $31,898.69 $10,SItS.77
From January- 1, 1945 To December 31, 1945
,..
Total
Receipts Balances paJ'1R8l1ts
Balance During aad During Balance
Fund 1/1/45 Year Receipts Year 12/31/4~
-
General $ 7,431.58 $13,241.93 $20,673.51 $13,525.65 $ 7,147.86
High-;y 3,403.84 17,403.30 20,807.14 16,000.85 4,806.29
Health 692.24 692.24 687 .24 5.00
School 4.98 4.98 4.98
Special District 8.37 2,244..39 2.252.76 2.246.42 6.34
Totals 'lO.84S.Tl 1;3.581.86 f!t4.430. 63 $32.465.14 $ll.965.49
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7.
Town of Wappinger
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SCHEDULE 2
RECONCILIATION OF CASH BALANCES
WITH
CASH IN BANK AND ON HAND
AT CLOSE OF BUSINF..SS
December 31, 1945
Total Cash Balances to be Accounted For (Schedule 1)
!1l.965.49
Accounted tor as follows:
Cash in Bank
Bank
-
Bank (a) Checks Net
Account. Balance Outstanding Balance
The National Bank of
Wappinger Falls, N. Y.
General '7,328.26 $169.06 $ 7,159.20
.....
HighW8.7
4,816.71
9.50
4.807.21
Total net cash in bank
$11,966.41
Cash over
$
.92
This amount represent.a withholding tax tN. the Federal Govermaent.
(a) Verified troa Certitlee.tea ot DePositary.
~
.......
i
.TATI OF NEW YORK
i
CoUNTY OF li_u.~
)
)
) 55:
)
)
lfiLTON S. FINKLE, beinl duly sworn, deposes and says that he is
olm ~1Riner in the state DepLrtaent of Audit and ControlJ that he has _de an
'~:lJ)l!l.t.101l or t.he Account.s and Fiscal Afrairs or the TOWN OF WAPPINGER, COONTY
I
PF DUTCHESSJ that. he has read the forepiDg report ot such ~."nati01l and that.
~he S&M: is true to the best ot his knovledge, information and bellet.
W~..1 J~
........
~worn to bet ore ..
!this j.3 c( cia,.. or
;~, 194t
~A/. ~
Y'fl~,.r~:l.J:-~ i\', C~"'l ~ ':.~ --! I
NOL\iiY PL;CUG I:-J STATE CI~ ;,:~'.i -yeil:'
R~~IDiNG IN DUTCHESS COUNTY ll')?J.
GUriiMISSiOii EXPIRES MARCH 30, ]949
.......
.
ADDRESS ALL COMMUNICATIONS
TO THE DEPARTMENT
FRANK C. MOORE
STATE COMPTROLLER
'-
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
ALBANY
IN RIlPL'W"f/O_aR TO
!own of Wappinger
X-A
Auga..t 9, 1948
Mre. MUh M. Tenner,
!own Clerk
Town of Vappinpr
VappiDger. Pall., B. Y.
Dear Mad8ll:
The report ot the examination of the aocounts and fiscal
affairs of your Town, recently completed by examiners from this
Department, is transmitted herewith.
This examination was made, and the report thereon prepared,
pursuant to the provisions of Article 3 of the General Municipal
Law. The report should be filed in your offioe as a public re-
cord available for inspection by anyone interested therein.
We request that the report be studied by all offici~~ ~
the Town.
For your guidance we are submitting herewith a copy of
Section 35 of the General Municipal Law. We call your attention
to the provision requiring you to give notioe in the manner and
form fixed by the section. You are also required to furnish us
with a copy of the newspaper's affidavit of publication.
A certification by the clerk should accompany the afti-
davit of publication. This certifioation must state that the
newspaper is an official newspaper or state that it is not an
official newspaper but is a newspaper having general circulation
in the municipality. A certification is furnished you herewith
for that purpose.
Kindly acknowledge reoeipt of the enclosed report.
Yours very truly,
FRANK C. MOO RE.
Comptroller.
PJY: 'bp
Enol.
P L J. MIILER,
er of Municipal Affairs.
Chi
.. 1'"
,
NOT ICE
----~--,-
NOTICE IS HF~REBY GIVEN THA'r THE STATE COHPTROLLER HAS CAUSB:D ,tJ\J
EXAMINATION TO BE tIrADE OF' THE ACCOUNTS AND FISCA!.J AF'FAIRS OF'
(Insert
name oj:'
municipality
or dL:;t,rict)
FOR THE PERIOD BEGINNING ON
AND ENDING
ON
THE ImpORT OF SUCH EXAtvJ.INATION HAS
BEEr,: FILED IN MY OFB'ICE itlP~RE IT IS AVAILABLE AS A PUBLIC RECORD
FOR INSPECT ION BY ALL INTEHESTED PERSONS.
-- CLERK
(This '1otice is to be published at
least onoe in official newsp9,pe~')
#
~,
( 1 )
.
CERTIFICATION OF CLERK
-....--..,,-- .-.~_....'~._,-----._.-_......'--^-
TO BE FILED WITH PROOF OF PUBLICATION
... ,,~.'--' ,..----.-,-""....,._. ---._.,~--,'-,_..._-_._..__. -.-...---.-- ---------
(C~iAFTLR 612, L. 1~5)
I CERTIFY that the is the
__.. _',_.r__-'__ ..--.,---.-.-...--....------.-----..--' -..------..-...--.....-..----..-
(Name of Newspaper)
official ne\Jspaper of
_,.--._,_~__~___.__....,_.__,........._,___-...._.___'__..._'_"".__.4_"__' "'- _.-
(Name of T;J:unicipali ty)
Date d ..__.___________--- (Signed) __.________-______
Clerk
:::,:~::~~~~~::~:~:~::'~:~~,*~,*,:,::,::,:::::~':~,~*~[*:::::c*~~:~******::,******:~*~:::~:::**::c*::c::c::(*~,~,~:
( 2 )
I CEHTIFY tl1E!t
has no
---""""-"-'- ---_._._.__.._---_..._._~--'~--_._------
(Name of Iillnicipnlity)
official newspaper but ttat t~e
,.._-------_.,--_.,~-
(Name of Newspaper)
is 3. neVTspaper havilF; :;enerc\l circulation in suc;-" municiy)Glity.
r.i-,-1 (C' d)
iJJ. .,C__ __.____._...__...____'____ ,_)lgne
_~__-,,___,,__,_,____,_"-'_k._
Clerk
(Fill out 1 or 2, vJ:j.ichever applies)
r~10\.:.JI\J3
VIL1:~GLS
COD IJTJ;;:.,S
CITIES
.. .
,
GENERAL MUNICIPAL LAW - SECTION 35
FILING REPORT OF EXAMINATION M~D NOTICE THEREOF
"Section 35. Filing of report of examination and notice thereof.
L A report of such examination shall be made 2nd shall be
filed in the office of the state c01TIDtroller and in the office of the
clerk of the municipality or district. An additional copy thereof shall
be filed with the chlef fiscal officer of the municipality or district,
except that in the case of a school district, such additional copy
shall be filed in the office of the chairman of the board of trustees,
the president of the board of education or the sole trustee, as the
case may be. When so filed, each such report and copy thereof shall
be a public record open for inspection by any interested person.
2. (a) Within ten days after the report of any such examin8tion
is filed with the clerk of the municipality or district, he shall give
public notice thereof in substantially the following form:
"Notice is hereby given that the State Comptroller has
caused an examination to be made of the accounts and
fiscal affairs of (name of wlnicipality or district)
for the period beginnini on ,.. ........ and ending on
... ........ The report of such examination has been
filed in my office where it is available as a public
record for inspection by all interested persons."
(b) In municipalities, the clerk shall cause such notice to be
published at least once in the official newspaper or, if there be no
official newspaper, in a newspaper having general circulation in the
municipality.
shall cause
circulation
circulation
such notice
district,
In distr~cts. except common school district2.' the clerk
su.ch notice to be published in a. newspaper having gener'al
in the district. If there be no newspaper having general
in such municipality or district, the clerk shall post
conspicuously in ten public places in the municipality or
(c) The clerk of every municipality and district shall file
with the state comptroller proof of the publication or posting of
notices pursuant to this section.
3. The clerk shall present the report of the examination to
the governing body of the municipality or district for its considera-
tion ~t the first meeting thereof held after the filing of the report
with the clerk. II
ADDRESS ALL COMMUNICATIONS
TO THE DEPARTMENT
FRANK C. MOORE
STATE COMPTROLLER
STATE OF NEW YORK
DEPARTMENT OF AUDIT AND CONTROL
ALBANY
IN REPLYING JlEPIlJl TO
Town of Wappinger
M-A
February 16, 1948
Mrs. Edith M. Tanner,
Town Clerk
Town of Wappinger
Wappinger Falls, New York
Dear Madam.:
The report or the examination of the accounts and riscal
affairs of your Town, recently completed by examiners from this
Department, is transmitted herni tho
This examination was made, and the report thereon prepared.
pursuant to the provisions of Article 3 of the General Municipal
Law. The report should be filed in your office as a public re-
cord available for inspection by anyone interested therein.
We request that the report be studied by all officiala 9!
the Town.
For your guidance we are submitting herewith a copy of
Section 35 of the General Municipal Law. We call your attention
to the provision requiring you to give notice in the manner and
form fixed by the section. You are also required to furnish us
with a copy of the newspaper's affidavit of publication.
A certification by the clerk should accompany the affi-
davit of publication. This certification must state that the
newspaper is an official newspaper or state that it is not an
official newspaper but is a newspaper having general circulation
in the municipality. A certification is furnished you herewith
for that purpose.
Kindly acknowledge receipt of the enclosed report.
Yours very truly,
P-JM:RP
Encl.
FRANK C. MOORE,
Comptroll er.
Ch"
Affairs.
GENERAL iJiUNICIP AL LAH - SECTION J 5
FILING REPORT OF EXAldNATION 'AND NOTIC:r.; THEREOF
"Section 35. Filing of report of examination ani notice thereof
1. A report of such examination shall be made and shall be
filed in the office of the state comptroller ani in the office of the
cler~ of the municipality or 11strict. An additional copy thereof shall
be filed with the chief fiscal ~fficer of the municipality or district,
Except that in the case of a 'school district, such additional copy
shall be filed in the office of the chairman of the board of trustees,
t~le presid.ent of the boari of education or the sole trustee, as the
case may be. When so f ile:1, each such report and copy thereof shall
be a public record open for inspection by any interested Derson.
2. (a) Wi thin ten day s efter the report of any such exeminetion
is filed with the clerk of the municipality or district, he shall ~ive
public notice thereof in subst2ntially the following form:
"Notice is hereby [;iven th8.t tte Sto.ts Comptroller hE'S
cauGod an examinetion to be made of the accounts and
fisc21 affairs of (name of municipality or district)
for the period beginning on .., ........ and ending on
.... ........ The report of such examination has bOAn
filed in my office where it is availeble 8S 2 ~ublic
record. for inspection by all interested :oer80n8."
(b) In municinalities, the clerk shall cause such notice to be
rublished at least once in the official news:;::aper or, if there ~E no
official newspa~er, in a newspaper having general circulation in the
municirality.
In districts, except common school districts, the clerk
sLall cause such not ice to be published in D. neNsrD reI" hnving ceneral
circulation in the district. If there be no newspa~er having general
circule ti on ir. such rnur.icipali ty or (Ustr let, the cle 1"1:. si:nll ,=0 at
such notice conspicuously in ten public places in the illunici;ality or
district.
In common school districts, the clerk shall post such noticr
conspicuously in at least five public placer in the district, including
one on the front door of the 8chool house.
(c) The clerk of every Bunicipality and district shGll file
with the state cOffiDtroller Droof of the rublication or ~08tin~ of
..I. J. _ j \._J
notices pursuant to this section.
3. The clerk shall nresent the report of the examination to
the governi bo~y of the municipality or district for its considera-
tion at the first meetin~ thereof held after the filing of the report
vIi th the cler~':." ...
t':",
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