1979-01-01 to 1980-12-31
RECEIVED
rJUL: 2 1 1982.
ELAINE H. SNOWDEN
REPORT OF EXAMINATION
OF
TOWN OF WAPPINGER
!
/
OFFICE
I Examiner's Report
II Financial Statements
III Audit Findings
1.
Town of Wappinger
TABLE OF CONTENTS
IV General and Statistical Information
STATE OF NEW YORK
OFFICE OF THE STATE COMPTROLLER
DIVISION OF MUNICIPAL AFFAIRS
lit
2.
STATE OF NEW YORK
OFFICE OF THE STATE COMPTROLLER
ALBANY, NEW YORK
12236
EDWARD V. REGAN
STATE COMPTROLLER
82M-207
January 1, 1979 - December 31, 1980
Report Filed - c/~/ /9/ /'1 y;-/
TO THE SUPERVISOR AND MEMBERS
OF THE TOWN BOARD OF THE
TOWN OF WAPPINGER
DUTCHESS COUNTY, NEW YORK:
Pursuant to Article 3 of the General Municipal Law, we have examined the
combined financial statements o( the Town of Wappinger, listed in the Index to
Financial Statements, for the fiscal year ended December 31, 1980. In addition,
our examination included a review of financial transactions wherein we evaluated
fiscal policies and procedures and compliance with statutes that affected such
transactions for the period January 1, 1979 through December 31, 1980. Our
examination was made in accordance with generally accepted auditing standards
and accordingly included tests of the accounting records and such other auditing
procedures as we considered necessary in the circumstances.
We also examined the records, documents and procedures established by the
Town of Wappinger to determine compliance with the Federal Revenue Sharing
Act and regulations as required by Section II.C.3 of the Audit Guide and Standards
for Revenue Sharing and Antirecession Fiscal Assistance Recipients issued by the
U.S. Department of the Treasury. Our finding is set forth under "Audit Findings".
Census data information was not available for comparison with town records.
The financial statements of the town contain several departures from generally
accepted aecounting principles as follows:
1. The statement of general fixed assets does not fully account for assets
acquired prior to 1975.
2. A statement of changes in financial position of the water and sewer enterprise
fund was not presented.
3. The special revenue funds includes Parkland Deposits, George Sch1athaus
Memorial, Dog Control and Downstream Drainage. Parkland Deposits and
George Sch1athaus Memorial are trust funds. Dog Control and Downstream
Drainage should be accounted for in the general fund.
4. Interest expense of the enterprise fund was reported on the cash basis,
whereas it should have been recorded on the accrual basis. The amount of
1980 unreported interest expense was $67,167.35.
3.
Town of Wappinger
In our opinion, except for the incomplete presentation in the proprietary
funds and subject to the departures referred to above, the combined financial
statements present fairly the financial position of the Town of Wappinger at
December 31, 1980 and the results of its operations for the year then ended
in conformity with generally accepted accounting principles.
The Audit Findings section of this report contains comments and recommendations
relating to our review of fiscal policies and compliance with applicaBle statutes
and regulations.
STATE OF NEW YORK
OFFICE OF THE STATE COMPTROLLER
DIVISION OF MUNICIPAL AFFAIRS
INDEX TO FINANCIAL STATEMENTS
Combined Balance Sheet - All Fund Types and Account Groups
Combined Statement of Revenues, Expenditures and Changes in
Fund Balances - All Governmental Fund Types
Combined Statement of Revenues, Expenditures and Changes in
Fund Balances - Budget and Actual - General and Special
Revenue Fund Types
Combined Statement of Revenues, Expenses and Changes in
Retained Earn1ngsFund Balances - All Proprietary Fund Types
STATE OF NEW YORK
OFFICE OF THE STATE COMPTROLLER
DIVISION OF MUNICIPAL AFFAIRS
4.
Town of Wappinger
Statement 1
Statement 2
Statement 3
Statement 4
Footnotes to Combined Balance Sheet
Fund Balance
(a) Town-Wide General Fund
Part-Town General Fund
(b) Town-Wide Highway Fund
Part-Town Highway Fund
Federal Revenue Sharing
Down Stream Drainage
Parklands Deposit Trust
Schlathaus Memorial
Dog Control Program
Lighting Districts
(c) Oakwood Water District
Fleetwood Water District
Tall Trees Water District
Central Wappinger Water District
Ardmore Water District
Watch Hill Water District
Mid Point Park Sewer District
Fleetwood Sewer District
Rockingham Sewer District
Wildwood Sewer District
Sewer Improvement Area #1
STATE OF NEW YORK
OFFICE OF THE STATE COMPTROLLER
DIVISION OF MUNICIPAL AFF AIRS
6.
Town of Wappinger
$ 51,029.60
208,767.00
$259,796.60
$ 35,526.65
2,407.77
27,013.57
105,545.05
38,303.87
3,642.72
5 , 306 . 11
6,023.06
$223,768.80
$ 12,684.80
25,617.24
(13,730.64)
320,174.18
58,945.28
3,166.72
613,431. 51
53,066.73
1,970,204.99
85,588.47
688,489.87
$3,818,439.15
CI:l
~
~
<.:l
...
Z
~
<:.J
<
Q
Z
<
CI:l
ral 0
Ow =
~ ~
!; ~ -
r.J == ...,
ffi roo ..
... ....ll
~ ~ '1
<l
... :!
r.J
~
<ii
~
<:.J
j
<
=
Q
:.l
Z
...
=
~
I
..
= ..
.3!
...
<II .
<ll ,","
Gl Gl
:1=1-<
e~
<.:l
..
= ..
:I ..
0'" Gl
OJ .. <ll
~~~
=
~1
lC
...
Illo
~~... ~~ ~
.. <ll ....
OJ :I < '"
::I "Cl '"
"'55"'1 ::
Illo Illo <II....
~~
.....
..
~'g
.. :l
...Illo
...
~~
~
...~<ll <t
'" U ...
... Gl ....
..
(t e ~
to)... ..,
'lI ....
Gl
...
"Cl ..,.
::..... Q) ...
:l <II :l
""' .. c: ...,
<J Gl ..,
--+ r>> > ..
<II Q. Gl
.o.,j en" ....
; a
=
..
II
>
o
<.:l
"'co
... ...,'"
<II
..
Gl
~
"
jl
....
...,-
..0-
.... ...,
"''''
~s
<J)o
..
:v
z~
...., '"
Gl
en.....
:V-'"
..... ...
-'" ...
<II <l
> Gl
"'....-
... :v.....
= <J 0
OJ OJ <J
a'" =
.. =>
" ...
-;~~~
.:0 d ~.....
u.....o
(1lI....Nt"'t..
"'........"'..,
gl o~
;~
~
~
. . . . .
"'~O'\<""I"'"
NNNQN
Q. N. ~. ....,. Q.
..."O~COQ
...:rQ\N~\Q
~ ....N...
N
....
..0..0
.....,
~:
..o<t
"',...
.... ...
-
...,
...,
..,
co
'"
00
o
co
~
....
'"
...,
o
'"
,...
'"
..0
co
-
=
..,
g
o
..,
,...
.;
...,'"
=,...
..,'"
"''''
"'..,
"''''
..,
I
..
=
o
....
,
'"
Gl
<J
=
'"
:J
o
-
...
<(
....
00 0
=
.... ...
= "Cl =
o ... '"
.-4 ... a
... :l '"
<II = '"
.... en""
u = u 'I]
QJ ~ = Q,J w
w ..c: ~ lo.I 0
Q. ... 15 00....
OJ 0.0
Q \.i'~ j",f "0
tn 1J ~ ~ 1J
~ '.l..l ..:: ~ "'='
:: 0 .o..I~=-i
:l 0 .... >
~ rn... "'=' 0
aJ OJ \n = c: "'"
w:nZ uaso=w
,,, ~i~~ ~~~~~
u 0 ~ OJ ~ ::: ~ ~ ~ u
I: ::J~= ....>0:::1.oI0..Q
::scn5i 'n"'"" ~O""',j",j.u~
OuO"O<~-O.....w~(JJ ~
~C:\.i'" S::-lQ.:J:U
(..j~tI..~"ljoC'O~e:ttOQe
<::II: o..1J::.J~=i-t2:U::l\...j
II II ><;2 ,OJ
::I w -+ = !:"""
Q"""" <
....
o
,...
..,
'"
..,
'"
'"
'"
...,
;:
~
~
,.....,-
=-0=
=-0..,
_-0'"
"'''''''
,,",0,,",
..,......,
<no
0..,0
0""0
0-0
g~:;
0""'"
"'_N
...".
~I
~
...
....
:l
:.l
"
...
'"
'"
'"
<(
"Cl
S
'"
:!
<;
.....
:\l
..
o
...
"
II
OIl '" "
:\l"Clll.....
-1J u c:..... as
.... ::: ;::, u .\ool
..: 11 t.. "l"'t......
~ :a CJ .-I 0..
,11 ~.. w...... :a
... "".1JaJ..QU
w ~c..c~
.... ..,.,... "':1
..... " '" "Cl 0 .J :l
.... '1J U :;J :'0
.:2""" ::: C :I ~
~u::_UCJ:"
~...... :l:'tS c: ~
...J ~ ~ u CJ CJ ::
.... CJ ,11 =' 00 0
..Q<(QC:=:<=
<II
.....
.J
o
'"
-0
""'
00
,....
<no
=
""'
N
..,
,...
~
...".
II
...
""
<II
'"
<II
...
'"
...
<J
<II
...
...
=
o
u
~~
-
'"
...,
,...
-0
,...
-
<J)o
~ ~I
~I
Ni
""'I
~j
5.
Town of Wappinger
-0
'"
..,
g
~
~ ~
~
'"
'"
...,
...,
<no
~
~
0'" '"
0- ...
=- '"
0"" '"'
""' '" ..,
..,..., =
"'''' ....
,... =
'"' ...,
,...
..,
'"
..,
'"
'"
'"
...,
;:
'"'
-
~ ~
-0
""'
'"
'"
'"
...,
~
~~ ~;s~i~ ~
~ 8~: ~
IX) 11'\ N"'" \Q
,..... ....N C""t ...
'" '" ...,
N N N
~j
OJ
.....
-'"
"
'"
'"
""
"
'"
...
o
:z:
'"
:v
...
...
~
-
...
.;:.
'"
.....
.J
.....
<II
...
o
...
o o~
0-0
0-0
00'1
0""
"'0
-..,
--
~
<II
!j ~
'"
...
II
:n
"
<
.",
II
><
...
'"
...
II
00
"Cl
:l
=
'"
...
<II
OJ
><
00 '"
= ...
.... .....
.", :l
0: a'
~ :.l
"Cl
I"" =
OJ :l
'"':J,IoJ ~
II :\l
........ .....
~.. ~
-:n "0 ..... :.. .u
OJ II ... ~ ~
",J > Q,,:'" E-I
-: \.oj 0 ~
~ 1.1 l.l Q.
"""" ;n 0..:0
:0 '1J Q..::
= :: <::l
.",:5
3
'"
'"
...
....
:l
$
"Cl
=
:l
eo.
"Cl
~
'"
OJ
...
...
...
....
....
""
<II
....
.J
.....
'"
...
Jl
;j
'"
0:
....
....
<II
...
,0
.....
..
'" '"
... II
.... ..
:: :n
a' 1)
:.l "
Q
-g~
:;
;..
..
0:
OJ
II
Gl
...
"
...
'"
'"
...
..
=:
~cn
...I=:
...1_
0<
:llu'
loIltu.
='...<
0......1
>R<
:.:"":::
~~:;.l
Z...-
<z
f.I....::l
0""2
~~f.I.
"'=0
<...z
!;:jf.l.O
0_
~""
:;.l-
->
f.I.-
f.l.Q
o
....
o
..
...
"
0.
.....
"
...
00
Ol
...
Q
.....
=
'"
II
...
'"
(j)
...
~
OJ
...
:\l
...
CI:l
.....
:\l
....
U
~
.,:;
eo.
3!
..
o
...
'"
1)
...
o
:z:
~
1=
7.
Town of WapPinger
STAXEMENl' 2
COHBlNEJ) STA~ OF aEV!NTJEs. EXPENDITUREs AND CHANGES IN FUND BALANCE
ALL GO~ FUND TYPES
Fiscal Year Ended December 31. 1980
Special Debt Capitill
General Revenue Service Projects
Revenues
Real Property Taxes $ 482,978.00 $594.044.00
Other Tax Itelllll 14,181.00
Departlllllntal Income 13,911.00 18.284.26
Use of Money and Property 19,264.00 36,027.77 $ 40,082.32
Licel1See and Permits 17,556.72
Fines and Forfeitures 26,960.00
State Aid 438.482.00 6,001.00
Fede ral A1a 136,109.00
lUacellaneoua (180.00)
Sale of Property 34.662.00
Total RevenUlUl 1,030,258.00 808.022.75 40.082.32
~encl1tures
General Government 430,889.00
Public Safety 51,724.00 28,777.42
Heal t h 3,406.00 38,000.00
Tranaportation 13,700.00 633,625.36
EconOmic Assistance and OppOrtunity 350.00 4,380.58
Culture and Recreation 118,450.00 23,000.00
aome and COIlllllun1ty Services 16,268.00 6,354.31 105,724.34
Employee Benefits 168,401.00
Debt Service $ 182.757.45
Total Expenditures 803,188.00 734.137.67 182.757.45 105,724.34
Exce.. of Revenues Over Expenditures 227,070.00 73,885.08 (182,757.45) (65,642.02)
Other Financini Sources (Use!L
Other Financial Sources 182,757.45 89,436.50
Other Financial Uses (256.617.00) 05.575.00)
Excess of Revenues and Other Sources
Over (Under) Expenditures and Other Uses (29,547.00) 58,310.08 .00 23,794.48
Fund Balance _ Beginning of FiScal Year 289,344.00 165,458.65 .00 313,140.39
Adjustment 55.621. 26
Fund Balance _ End of Fiscal Year $ 259,797.00 $223,768.73 $ .00 $392,556.13
The Notes to the Financial Statements are an integral part of this statement.
STATE OF NEW YORK
OFFICE OF THE STATE COMPTROLLER
DIVISION OF ~1UNICIPAL AFFAIRS
-
8.
Town of Wa~~inger
S'tAnMEN't 3
cmmImD ~ OF ll!.V!NtlES, EXPENDITURES AND C1lANGES IN FUND BALANCES -
BUDGEt AND AC'f(W. _ GDEBAL AND SPECIAL REVEN1JE FUND !'!PES
Year Ended 'December 31, 1980
G~ FUND 5l'ECIAL ~ FUNDS
Va.riance Vad.a.l1ce
Favorable Favo..:able
tle..nue. Bw:lget Actual (Unfavorable) Budget Actual (Ul1favorabJ,. )
tle&l PrOl'8~y 'tas&S $ 482,970.00 $ 482,978.00 $ 8.00 $594,044.00 $594,044.00 $ .00
Other 'tax It... 20,160.00 14,181.00 ( 5,979.00)
1)e~~tal I1U:~ 15,525.00 13,911.00 ( 1,614.00) .00 21,284.26 21,284.26
US, of MaUY aDd P1:Ol)e..:t1 13,000.00 19,264.00 6,264.00 8,750.00 36,021.77 27,,271.11
LiceQS" and permits 11,277.00 14,556.72 3,279.72
F1ue' and Forfeitures 19,800.00 26,960.00 7,160.00
State Aid 405,325.00 438,482.00 33,157.00 6,116.00 6,001.00 115.00)
Sale of Property 35,000.00 34,662.00 ( 338.00) 136,143.00 136,109.00 34.00)
M1sc811aneoUl 1,100.00 ( 180.00) 1-1.280.00)
Total a.vea.ues $ 992,880.00 $1f130 .258. 00 $ 37.378.00 $756.330.00 $808.022.75 $51.692.75
!!i'81l.d1tureS
Ganeral GovenllM1l.t Support $ 471,988.00 $ 430,889.00 $ 41,099.00 $ 3,800.00 $ .00 $ 3,800.00
Publ:Lc Safety 54,536.00 51,724.00 2,812.00 29,245.00 28,777.42 467.58
l!U.lth 9,000.00 3,406.00 5,594.00 38,000.00 38,000.00 .00
'tr&ll.S\lortation 14,000.00 13,700.00 300.00 638,025.00 633,625.36 4,399.64
EconOlUC AIIsi.stance
and opportunity 350.00 350.00 .00 9,400.00 4,380.58 5,019.42
Culture and Recreation 125,832.00 118,450.00 7,382.00 23,000.00 23,000.00 .00
HQ1IIA and Co\IIIIIUXl1ty Services 20,619.00 16,268.00 4,351. 00 6,355.00 6,354.31 .69
EmPloyee Benefits 187.920.00 168,401.00 19,519.00
--- Toeal-t.spenditures $ 884,245.00 $ 803,188.00 $ 81,057.00 $747,825.00 $734.137.67 $13,687.33
ExceSS of tlevenue. Over (Udar)
ExPenci1tures $ 108,635.00 $ 227,070,00 $118,435.00 $ 8,505.00 $ 73,885.08 $65,380.08
Other F1l1ancial source. (Uses)
Other F1l1ancial U.e. (256,635.00) (256,617.00) 18.00 (15,905.00) (15,575.00) 330.00
Excess of Revenue. and
Otner Sources aver (Under)
ExP8l1ditures and Otner Use. $ (148 ,000.00) $( 29,547.00) $118,453.00 $ (7,400.00) $ 58,310.08 $65,710.08
Fund Balance - January 1 289.344.00 289.344.00 .00 165,458.65 165,458.65 .00
Fund Balance - December 31 ! .1/1.1. 344.00 ~ 259.797.00 jl.18.453.00 $158,058.65 $223.768.73 ~5.710.08
The Note. to the Financial Statements are an integral part of this Statement.
STATE OF NEW YORK
OFFICE OF THE STATE COMPTROLLER
DIVISION OF MUNICIPAL AFFAIRS
9.
Town of Wappinger,
STATEMENT 4
COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGES IN
RETAINED EARNINGS/FUND BALANCES - ALL PROPRIETARY FUND TYPES
Fiscal Year Ended December 31, 1980
Operating Revenues:
Special Assessments
Departmental Income
Use of Money and Property
Real Property Taxes
State Aid
Proprietary
Fund Types
Enterprise
$ 665,002.00
485,839.44
26,582.84
27,747.00
94,459.32
$1,299,630.60
Total Operating Revenues
Operating Expenses:
Home and Community Services
Depreciation
Total Operating Expenses
$ 596,357.58
316,144.65
$ 912,502.23
$ 387,128.37
Opera~ing Income
Non-Operating Expenses
Debt Service - Principal
Debt Service - Interest
Total Non-Operating Expenses
$ 259,250.00
362,092.05
$ 621,342.05
$ (234,213.68)
3,593,006.10
Net Deficit
Retained Earnings/Fund Balances - January 1
Adjustments:
Liabilities Paid from Appropriations
Adjustment to Accrual Accounting at January 1, 1980
Capital Outlay Paid from Appropriations
259,250.00
122,372.64
78,024.09
Retained Earnings/Fund Balances - December 31
$3,818,439.15
The Notes to the Financial Statements are an integral part of this statement.
STATE OF NEW YORK
OFFICE OF THE STATE COMPTROLLER
DIVISION OF MUNICIPAL AFFAIRS
10.
Town of Wappinger
NOTES TO FINANCIAL STATEMENTS
Fund Accoun tinl\
The town's accounting system is organized on a fund basis. Each fund
consists of a self-balancing set of accounts, operated as an independent
fiscal entity and designed to provide for an accounting of the resources
available to the town for the purpose of providing services to the general
public in accordance with specific regulations, restrictions and limitations.
A description of the types of funds used herein follows:
Governmental Funds - These funds or accounting segregations of financial
resources, are those through which most governmental functions are
financed. They account for the acquisition, use and balances of the
governmental expendable financial resources, except those required to
be accounted for in other funds. The measurement focus is upon
determination of financial position and results of operations
(sources, uses and balances of financial resources).
A. General Fund - To account for all unrestricted resources except
those required to be accounted for in another fund. They operate
within the financial limits of an annual budget adopted by the
town board.
B. Special Reven~e Funds - To account for the proceeds of specific
revenue sources (other than special assessments, expendable trust
or major capital projects) or to finance specified activities as
required by law or administrative regulations. They consist of
the following:
Highway
Federal Revenue Sharing
Downstream Drainage
Parkland's Deposit Trust'
George Schlathaus
Dog Control Program
Lighting Districts
Except for the Downstream Drainage, Parkland's Deposit Trust and George
Schlathaus Funds, they also operate within the financial limits of an
annual budget.
C. Enterprise Funds - To account for operations that are financed
and operated in a manner similar to private business enterprises _
where the intent of the governing body is that costs (expenses,
including depreciation) of providing goods or services to the
general public on a continuing basis be financed or recovered
primarily through user charges; or where the governing body has
decided that periodic determination of revenues earned, expenses
incurred and/or net income is appropriate for capital maintenance,
public policy, management control, accountability or other purposes.
STATE OF NEW YORK
OFFICE OF THE STATE COMPTROLLER
DIVISION OF MUNICIPAL AFFAIRS
11.
Town of Wappinger
D. Debt Service Fund - To account for the accumulation of resources
for the payment of principal and interest on general long-term
debt.
E. Capital Projects Funds - To account for financial resources (other
than those financed by special assessments) segregated for the
acquisition of major capital facilittes and equipment. Financing
is generally provided from the proceeds of bond and note sales,
transfers from other funds and/or Federal and State grants.
F. Trust and AgencY Funds - To account for assets held by the town as
trustee or agent for individuals, private organizations or other
governmental units.
G. General Long-Term Debt Account Group - To account for general
obligation long-term debt.
R. General Fixed Asset Accounts - To account for durable assets having
significant value and an estimated life of one year or more other
than those accounted for within the enterprise funds.
Basis of Accounting
A. Governmental Funds - a~e accounted for on the modified accrual basis.
1) Revenues _ are recognized in the accounting period in which they
beccrme available and objectively measurable.
2) Expenditures - are recorded at the time liabilities are incurred
with the following exceptions:
(a) The purchase of inventory type items are expensed at the
time of purchase.
(b) Except for certain general and special revenue expenditures
for ~nsurance and street lighting, prepaid expenses are not
recognized.
(c) Interest on long-term debt is expensed when due.
(d) The encumbrance method of accounting is employed wherein
commitments outstanding at the close of the fiscal year
are reported as reservations of fund balance.
STATE OF NEW YORK
OFFICE OF THE STATE COMPTROLLER
DIVISION OF MUNICIPAL AFFAIRS
12.
Town of Wappinge~
B. Enterprise Funds - are accOunted for On the accrual basis.
c. Trust and Agency Fund - Transactions relating to trust and agency funds
are recognized on a cash basis. Fiduciary trusts are accounted for on
an accrual basis.
Retirement Benefits
The town provides retirement benefits through contributions to the New York
State Employees' Retirement System for all of its regular full-time employees
and certain of its part-time employees and officers who elect to participate.
The System computes the cost of retirement benefits based on its fiscal year
which ends March 31, and bills the participating municipalities for their
contributions in May of the Succeeding calendar year. It is the policy of
the town, as it is with most municipal entities in New York State, to fund
pension costs in the year payable rather than as the costs accrue.
STATE OF NEW YORK
OFFICE OF THE STATE COMPTROLLER
DIVISION OF MUNICIPAL AFFAIRS
13.
Town of Wappinger
AUDIT FINDINGS
Town Board
Appropriation of Fund Balance
During 1980 the fund balance available for the reduction of part town
real property taxes was substantially underestimated in the adopted budget.
A more realistic estimate should be made in order to prevent the build-up
of a large year-end surplus.
Unauthorized Funds
The accounting records of the town contains a special revenue item
"Downstream Drainage Fund", and a capital fund item "Reserve for Replacement
of Motor Vehicles".
No record could be found to indicate that the town board had authorized
the establishment of the Downstream Drainage Fund or legally established a
reserve fund for the replacement of motor vehicles.
Supervisor
Fixed Assets
The statement of general fixed assets and the accounting records do not
fully account for all fixed assets. In order to adequately account for
general fixed assets the fOllowing procedure~ are recommended:
1) Record purchased assets at cost or estimated cost; gifts should be
recorded at estimated fair value.
2) A property record card should be maintained for each asset.
3) A physical inventory should be taken annually and reconciled with
the property records.
~
STATE OF NEW YORK
OFFICE OF THE STATE COMPTROLLER
DIVISION OF MUNICIPAL AFFAIRS
14.
Town of Wal?P~nger
Audit of Expenditures
competitive Biddin&
On December 28, 1979 the town entered into a three-year contract with a
private firm to opente the water and sewer plants. The termS of the agree-
ment called for $161,670.00 to be paid in 1980.
No indication was found that this service had been advertised for bid.
The cOIIl\>etitive bidding law (General Municipal Law, 5103) mandates that all
contracts for publiC work involving the expenditure of more than $5,000.00
be awarded to the lowsst responsible bidder after advertisement for sealed
bids.
Little League ClaimS
During 1980, the Town of Wappinger Little League, Inc. purchased various
baseball field supplies and materials which were eventually paid for by the
town.
No statutory authority could be found allowing a private organization to
contract on behalf of a municipality.
Certification and AP~roval
Various claims were paid which were not certified by or on behalf of the
claimant or properly approved as required (Town LaW, ~118).
Capital Projects
Unexpended Fund Balances
At December 31, 1980, the unexpended fund balances of the following
completed capital projects remained on hand:
Amount
Project
Storm Sewer
$13,260.78
$93,195.63
$63,127.29
Drainage Construction
Mid Point Park. Drainage
$11,480.63
Hunter Creek. Drainage
STATE OF NEW YORK
OFFICE OF THE STATE COMPTROLLER
DIVISION OF MUNICIPAL AFFAIRS
15.
Town of Wappinger
Section 165.00 of Local Finance Law requires such unexpended proceeds of
indebtedness to be applied to the payment of the related debt.
Provisions should be made in future budgets to apply these moneys to the
payment of principal and interest of the related debt.
Accounts Receivable - Capital Proiects Fund
No record was found to support the amount of $27,903.57 purported to be
due from the Tri-Municipal Sewer Commission at December 31, 1980 nor was this
amount collected in the subsequent accounting cycle.
Consolidation of Drainage Projects
During 1979 the unexpended balances of three drainage projects were
consolidated into one construction account. No indication was found that
this action had been authorized by the town board.
Financing of Capital Projects
During 1980 $5,000.00 of other capital project funds was used to finance
the expenditure on behalf of the Tri~Municipal Sewer Commission. One capital
project may not be financed by other capital projects money.
Control of Gasoline
Superintendent of Highways
As of December 31, 1980 no record was found to indicate that any type of
control existed to safeguard the usage of gasoline by the highway department.
Perpetual inventory records should be maintained showing the quantities
of gasoline received and used. Periodically, measurements should be taken
of gasoline and compared with book quantities. If differences exist, the
reason should be ascertained.
Federal Revenue Sharing
The expenditures as shown in the 1979 actual use report were understated
by $34,662.00. An expenditure for ambulance service of $34,650.00 was not
included.
STATE OF NEW YORK
OFFICE OF THE STATE COMPTROLLER
DIVISION OF MUNICIPAL AFFAIRS
GENERAL AND STATISTICAL INFORMATION
Principal Officers During Period Examined
Supervisor
Councilman
Louis D. Diehl
"
Leif W. Jensen
"
Nicholas S. Johnson
"
Bernice R. Mills
"
Janet M. Reilly
16.
Town of Wappinger
(1/1/79 - 12/31/79)
"
Vincent S. Francese
Francis J. Versace (1/1/80 - 12/31/80)
Town Justice
"
Town Clerk
William J. Bulger
Superintendent of Highways
Elaine H. Snowden
William P. Horton
Receiver of Taxes and Assessments
Amelia Crosby
Comptroller
Matthew W. Ryan
"
Henry F. Cuatt
STATE OF NEW YORK
OFFICE OF THE STATE COMPTROLLER
DIVISION OF MUNICIPAL AFFAIRS
(1/1/79 - 12/31/79)
(1/2/80 - 12/31/80)
17.
Town of Wapp~ger
Governing Laws
Town Law and other general laws of the State of New York.
population
Town
-
Of Which
in Villages
U.S. Census 1980
26,776
5,110
Incorporated Village
Partly with town
Wappinger Falls
Special Districts
Districts with treasurers
other than supervisor
Chelsea Fire District
Rughsonvi11e Fire District
New Rackensack Fire District
Other Di.st~icts
Cameli Acres Lighting District
Rughsonvi1le Lighting District
Chelsea Lighting District
Rockingham Farms Sewer District
Fleetwood Manor Sewer District
Wildwood Sewer District
Wappinger Sewer Improvement Area
Mid Point Park Sewer District
Oakwood Knolls Water District
Fleetwood Manor Water District
: Central Wappinger Water Improvement Area
Tall Trees Water District
Ardmore Water District
Watch Rill Water District
STATE OF NEW YORK
OFFICE OF THE STATE COMPTROLLER
DIVISION OF MUNICIPAL AFF AIRS
Summary of Budget and Tax Levy - 1980
Funds
-
Town-Wide
General
Highway
Town - Outside Village
General
Highway
Federal Revenue Sharing
Special Districts
Fire
Water
Sewer
Lighting
Delinquent Water Rents
Delinquent Sewer Rents
Breakage
Total Payable to Supervisor
Appropriations
$645,603.00
4,000.00
431,277.00
583,736.00
144,143.00
275,340.95
588,240.00
704,396.00
19,174.00
Total Payable to County Commissioner of Finance
Total
STATE OF NEW YORK
OFFICE OF THE STATE COMPTROLLER
DIVISION OF MUNICIPAL AFFAIRS
Less
Estimated
Revenues
$291,208.00
50.00
302,702.00
12,816.00
144,143.00
4,239.59
253,159.00
340,512.00
.00
18.
Town of Wappinger
Taxes
Levied
$ 354,395.00
3,950.00
128,575.00
570,920.00
.00
271,101. 36
335,081.00
363,884.00
19,174.00
16,471.08
22,008.72
7.88
$2,085,568.04
1,993,245.41
$4,078,813.45
~
-..
"""'If . '.-f!J 'n ~
\uJ. atm~ u. ~.
NEWS
DISPLAY ADVERTISING
-:-
CLASSIFIED ADVERTISING
RECEIVED
AUG 2 1982
914 297-3723
84 EAST MAIN STREET-WAPPlNGERS FALLS
ELAINE H. SNOWDEN
AFFIDAVIT OF PUBLICATION
State of New York,
County of Dutchess,
Town of Wappinger.
-.."......-. .~._--~
Beatrice Osten
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . of the
Town of Wappinger, Dutchess County, New York,
being duly sworn, says that he is, and at the several
times hereinafter was, theGQ":,,Editp~P.u'blisher. . .
of the W. & S.D. NEWS, a newspaper printed and
published every Wednesday in the year in the Town of
Wappinger, Dutchess County, New York, and that the
annexed NOTICE was duly published in the said
newspaper for. . . ~~~. . . . weeks successively .o.n.c.~ . .
. h k . h 28th d f July
. 10 eac wee ,commencmg on t e...... ay 0 .....
. 19. ~~ . and on the following dates thereafter, namely
Notice '* hl~Y Q~n t'l!t~aln' tal' te.
Comptroller- tin ci\1HCl ..... .... na.
tlon. to.. "*,10' ttIe HCOIIl\te end
fleciriffatrs."of t.he T.~n of ~ngod8!
:I'.' hl(p CoUnty' .dOl' 1tilf1*"
.' . .c;in ~~nu_~ 19. ~'....~..,. ending
Oil r 31;'\!IlP.
port of.tUctlexanilnatlOn hee
. I'ed In ~. office wh~ It Ie a
PtI". NCord," and aYa"~ for In.
.~by."lnt"j;5~ .
Dated: July 22. 1962
on
.......................................... .
and ending on the. . ~.~~~ . . . . . day of. . ~.~:l:Y: . . . . .
19. \l? both days inclusive. ,.,
C3~.~..'.0l~~..
Subscribed and sworn to before me
this. . . .~~~~ . . . day of. . .~~Y: . . . . 19. ~. . . . . . . .
C' .-~ -=
..............~--.~
Notary Publi-.:
Mycommission expires. . . . . . . . . . . . . . . . . . . . . . . . .
ALBERT M. OSTEN
NOTARY PUBLIC. STATE OF NEW YORK
QUALIFIED IN OIlTGHESS COUNTY
i/14.8240760
r.c.l,IOollS:>IO/l EXPIRES MARl.:H 30, 19JLc
AC 229&0<:: (2J82l
, FILL IN BELOW (1) or (2) - whichever applies:
CERTIFICATION OF CLERK
TO BE FILED WITH PROOF OF PUBLICATION
(1) I CERTIFY that the
t. d lLv.J S D N€ w~
(Name of Newspaper)
is the official newspaper
of ~ CSLti" at W(N~l~fQ~i~ality, District, Agency or Activity)
Dated~~ 111~y
(Signed)
~/"HD ~ S~~
Clerk-~ary
******************************************************************************************************
(2) I CERTIFY that
(Name of Municipality, District, Agency or Activity)
has no official newspaper but that the
(Name of Newspaper)
is a newspaper having
general circulation in such municipality, district, or area served by such agency or activity.
Dated
(Signed)
Clerk-Secretary
July 21, 1982
State of New York
Office of the State
Bureau of Municipal
A1bfny, New York
Comptroller
Affairs Examination
12236
Dear Sir:
This will serve to acknovledqe receipt of the Report of the
Accounts and Fiscal Affairs of the Town of Wappinger on July 21,
1982, for the period of January 1, 1979 through December 31, 1980.
Said report was received and filed in my office this 21st
day of July, 1982.
Yours truly,
es
Elaine H. Snowden
Town Clerk
Town of Wappinger
J
"
\
"
NOTICE
NOTICE IS HEREBY GIVEN THAT THE STATE COM?TROLl..El1. HAS CAUSED AN
EXAMINATION TO BE ~.ADE OF THE ACCOUNTS AND FISCAL AFFAIRS OF
TOWN or WAPPINGER - DUTCHESS COUNTY
JANUARY 1, 1979
FOR THE PERIOD BEGINNING ON
DECEMBER 31, 1980
AND' ENDING ON
. THE REPCRT OF SUCH EXAY.J:NATION
HAS BEEN FlIED IN MY OFFICE WHERE IT IS A PUBLIC RECORD, AVAILABlE
rOR INSPECTION BY ALL INTERESTED PERSONS.
GQ~ ~ ~&l..-
&i1J : ~ ;)c1L I q~);' ClERK
(This notice is to be published at least once in accordance ~~th the
provisions of General Municipal Law, Section 35, as enclosed)
,.
rtP1lt-e-f '7/ c1 ~) ~ V
'f~^ 7/2V/~v
.
...
AC 22P;G
(Rev. 7/81)
*
STATE OF NEW YORK
OFFICE OF THE STATE COMPTROLLER
ALBANY, NEW YORK
12238
July 19, 1982
Town of Wappinger
EDWARD V. REGAN
STATE COMPTROLLER
Elaine H. Snowden
Clerk, Town of Wappinger
P. O. Box 32.
Wappingare ralla, N.Y. 12590
D.ar Pladalll
The examination report of the accounts and fiscal affairs of the above named, com-
pleted by Examiners from this Department, is enclosed.
The examination was made, and report prepared, in accordance with Article 3 of the
General Municipal Law. We request that the report be studied by all appropriate officials.
You are required to publish in a newspaper a notice to the effect that a report has
been received, is filed in your office and is available for public inspection in conformity
with Section 35 of the General Municipal Law.
Please acknowledge receipt of the enclosed report.
Very truly yours,
q~S~NDER
rJ ~irec~~~ rs~
Bureau of Municipal Affairs Examinations
JJH:
Ene.
atg
"
AC 2296-B (2/82)
GENERAL MUNICIPAL LAW - SECTION 35
FILING OF REPORT OF EXAMINATION AND NCITICE THEREOF
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 of the
municipal corporation, district, agency or activity, or with the secretary if
there is no clerk. An additional copy thereof shall be filed with the chief
fiscal officer, 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 to inspection by any interested person.
2. (a) Within ten days after the report of such examination is filed
with the clerk of the municipal corporation, district, agency or activity, or
with the secretary if there is no clerk, he shall give public notice thereof
in substantially the following form: "Notice is hereby given that the State
Comptroller has caused the fiscal affairs of (name of municipal corporation,
district, agency or activity) for the period beginning on ....................
and ending on ...................., to be examined, and that 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) Except as otherwise provided for a common school district, the
clerk, or secretary if there is no 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 municipal
corporation, district or area served by the agency or activity. If there be
no newspaper having general circulation, the clerk, or the secretary if there
is no clerk, shall post such notice conspicuously in ten public places in the
municipal corporation, district or area served. In a common school district
which maintains a home school, the clerk shall post such notice on the front
door of the schoolhouse. In a common school district which does not maintain
a home school, the clerk shall post such notice conspicuously in at least five
public places in the district.
(d) In each school district subject to the jurisdiction of a district
superintendent, under the provisions of Article forty-five of the Education
Law, such district superintendent shall ascertain that the pUblic notice
required by this subdivision has been published or posted, as the case may be.
3. The clerk, or secretary if there is no clerk, shall present the report
of the examination to the governing body of the municipal corporation, district
agency or activity for its consideration at the first meeting thereof held
after the filing of the report with the clerk or secretary.
NCITE:
Proof of publication shall be filed in the office of the
Clerk of the Municipality or District.
DO NCIT SEND IT TO THE STATE COMPTROLLER