2002-04-15 (28)
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TOWN OF WAPPINGER
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April~
SUPERVISOR'S OFFICE
20 MIDDlEBUSH ROAD
P.O. BOX 324
WAPP1NGERS FAllS, NY 12590-0324
CONSTANCE O. SMITH
SUPERVISOR
TELEPHONE: (914) 297.2744
FAX: (914) 297-4558
Mr. Emanuel Saris
Nourse & Bowles, LLP
1 Exchange Plaza
55 Broadway
New York, New York 10006
Our auditors, Sedore & Company, CPA's, PC, P O. Box 918, Wappingers Falls, NY 12590, are
conducting an audit of our financial statements as of December 31,~ and for the year then ended.
Please furnish to them the information requested below involving matrerJ as to which you have been
engaged and to which you have devoted substantive attention on behalf of the Town of Wappinger in
the form oflega! consultation or representation.
Pending or Threatened Litigation
(excluding unasserted claims and assessments)
Please furnish our auditors a description of all material pending or threatened litigation, claims, and
assessments (excluding unasserted claims and assessments), including Civil Rights cases. Materiality
for purposes of this letter includes items involving amounts exceeding $20,000 individually or in the
aggregate. The description of each case should include:
a. the nature of the litigation;
b. the progress of the case to date;
c. how management of the Town of Wappinger is responding or intends to respond to the
litigation; e.g. to contest the case vigorously or to seek an out-of-court settlement; and
d. an evaluation of the likelihood of an unfavorable outcome and an estimate, if one can be
made, of the amount or range of potential loss.
/in.