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HomeMy WebLinkAbout1926 Annual Financial ReportSTATE OF NEW YOR%' COMPTROLLERTS OFFICE „ ALBANY. , : September 30th, 1926. Mr. Clinton J. Updike Town Clerk Ithaca, N. Y. RFD.3, Dear Sir: Under authority of Artiele 3 of the -General Municipal 'Law, an examination has beer made of the fisoal affairs of the town of Ithaca for.the period from January 1 1925 to August'27 1926-inclusive: This and the annexed copies of'lettere to other town officers and the attached schedules of receipts and disbursements of the supervisors, and reconciliation of bock and bar_k•balancee at the close of the period examined, bound together constitute a,report of said examination which is to be filed in your office, open and available for in- spection by any person interested. Town Clerk - 2 Town of Ithaca. An examination of the accounts of two super- visors holding office during this period shows the same to be correct. A surplus.of $83.37 existed in the amount turned over to the present supervisor by his predecessor. The reason for this is set forth in the schedules herewith. In this report, reference will be found to various matters noted in the course of the examination, where- in there was not a complete observance of statutory require- ments, due perhaps, to unfamiliarity=with controlling rules, of law and decisions of the courts. It is believed advisable for you to become familiar with the contents because by so.do- ing you will better understand the affairs of the .town and know the errors made in administering its business. Moreover, since town clerks are frequently relied upon to guide other officials in their duties you will be better able to serve the taxpayers by being thoroughly informed on all subjects affecting the town. From an examination of the papers or file in your office no official oaths were found for six of the town officers and the undertakings of three town officers, from whom they are required by statute, were not on file. v Town Clerk - 3 Town of: Ithaca. a As explained to you these offices are vacant, as section 83 of the Town -Law provides as follows;' "Every person elected or appointed to any town office ' ' shall before he enters on the duties of his office, and within ten days after be shall be notified of his election or appointment, take and subscribe before some officer authorized by law to administer oaths in his county, the con:- stitutional oath of office ` ' and a neglect or omission to take and file such oath, or a neglect to execute and.file, within the time required by law, any of- ficial bond or undertaking„ shall be deem- ed a refusal to serve and the office may be,filled-as in case of vacancy".,. As has-been pointed out to you, ,defects ez- isted in the undertakings -'of justices of the peace in'that all of said undertakings failed to. shoe the occupation of the sureties. Town Clerk - 4 Town of Ithaca. It seems desirable to quote a part of see- tion 11 of the Public Officers Law applying generally to all official undertakings with personal sureties:' "Every official undertaking shall be ex" ecuted and duly acknowledged by at least two sureties, each of.whom shall add there- to his affidavit that'he is a freeholder or -householder -within the state, stating 'his occupation and residence * * * and,a sum which he is worth over and above his. just debts and liabilities and property exempt from execution, the aggregate of the sums so stated in such affidavit must beat .least double the amount specified in the undertaking". By the provisions of section 13 of the Public Officers Law you are required to notify the town board of all officers failing to take the oath required ar_d'failing to give the required undertaking. An inspection of your minute book shows that Town Clerk - 5 Town of Ithaca. while it contains considerable detail concerning the meetings of the town board,'it does not.set forth the information re- garding audited claims required of the town clerk by section 92 of the Town Law as follows: He shall attend all the meetings of the town board, the town board of health * * * and act as secretary thereof, In suitable books to be provided for that purpose he shall transcribe the minutes of the proceedings of every such meeting. If accounts against the town be audited at any such meeting he shall incorporate in such minutes a list of all such, show- ing the name of the claimant, the amount claimed and the amount allowed with such other information as the board may require". Your minutes should also show the number of votes cast at the bienreial election for each condidate voted for as determined from the canvass made by the town board. As you have been advised, the warrants used Town Clerk - 6 Town of Ithaca. for the payment of.audited claims do rot meet the require - meats of statute. Section 133-a of the Town Law prescribes that "When the town_ board * * * shall have au- dited an account, claim or demand against the town, the town clerk shall draw a warrant on the supervisor of the town for the amount allowed. Such warrant shall specify the date when it is payable, the fund chargeable therewith, the appropria- tion account, if any, to which"it is to be charged and the purpose or object of the expenditure. It shall be executed in the name of the town board * * * by the chairman thereof and countersigned by the town clerk". In indicating the classification thereon, it is suggested that the form given on pages 9 to 15, both in- clusive, of the blank form used by the supervisor ir'making his annual report to the state comptroller, be followed as this will materially assist the supervisor it the preparation of such report and in keeping his books. Town Clerk — 7 Town of Ithaca. It is also 'suggested that you, number your warrants and claims to correspond and that you commence with number one and number them consecutively until the-end'of the year and again begin with number one upon the first. claim audited in the nest year. The part of this report directed to the super— visor sets forth the statutory provisions permitting the audit of claims by the town board- at any meeting. Due, doubtless', to unfamiliarity with the provisions of law, you have not prepared and had printed, a list of all accounts, charges,,olaims or demands presented to and audited at all board meetings during the year -and after certifying the same, caused a reasonable number there- of to be kept in your office for die�ribution. Said section, requires that these abstracts'should•conta`ir the -name of each claimant, the general nature of the claim its amount and the sum for which it was allowed and 'that you give -notice where such copies could be obtained by those desiring them. In the part of the report addressed to the M Town Clerk - 8 Town of.Ithaca. justices of the peace, the matter of the preparation of an abstract of audited claims to be laid before the board -of supervisors, is, -discussed and the,provisions of, statute ap- Rlying thereto set forth. - As the statute is mandatory.relative to the time of filing the assessment.roll, it would seem.advisable to make a rotation thereon, signed by you, of,the date upon which this is dote. In fact the date of filing should be indicated on each document or paper filed in your office, as this is a part of the act of filing. In that part of=the report addressed to the justices of the peace, comment is made upon certain items, of claims considered as illegal or unauthorized., It is hoped that, as you will participate in the audit of olaims as a member of the town board, this will be given your careful consideration_. In transmitting this report,.I desi-re to say that it is my wish to make the bureau of municipal accounts of this office helpful to local officials,'ard if, therefore, Town Clerk = 9 Town of 'Ithaca.' at any time.this'departmest-oar assist you or any official. of your town in the 'discharge of hi's duties, -I shall be - pleased -to have you consult"me eitlier personally or by letter. Ifj after reading this report;you fiud:any statement or conclusion,w th which you ar'e unable to -.agree,' , I trust you will refer such -matters °to me,for further con- eideration: Kindly. acknowledge the 'receipt, of this -,report. Ver t y yours V T IMPHY Co tro 1, r,. By ' De ut 1 er. Schedules' - 10 Town of Ithaca. SCHEDULE 1 Summer of Balances Receipts and Disbursements of r ur ller u ervisor or e�riod January 17ES to ecember 3 5 Inclusive. Balances - January 1 1925: General Fund 1,111.50 Highway, " Overdrawn $42.40 Bridge " 1 583 48 Machinery Fund 354 84 Snow and Miscellaneous Fund 0 00 School Fund 0 00 Gospel " 41 31 3 091 13 42 40" 3,048.73 Receipts - Jaruary,l 1925 to' Deoember_31/25 inclusive: General Fund $12 081 13 Highway " 22 294 15 Bridge " 2 000 00 Machinery " 3 000 00 Snow and Miscellaneous Fund 2 500 00 School Fund =. 4 767 60 Gospel ^. 1 66 46 644 54 "Schedules - 11 n Town of Ithaca. Payments - January 1 1925 to Deo'31/25 inclusive: General Fund $129149.84 Highway " 20 351 51 Bridge " 1 683 53 Machinery " 2 790 76 ..Snow and Miscellaneous Fund 2 379 71 School Fund 4 767 60 Gospel. " 0 00 $44,122.95 Balances - At close of business December 31 1925:. General Fund $1 042 79 Highway " 1 900 24 Bridge " 1 899 95 Machinery " 564 08 Snow and Miscellaneous Fund 120 29 .School Fund 0 00 Gospel " 42 97 5 570 32 Balances Paid Lagrande Chase Supervisor: General Fund $1 029 46 Highway " 4 581 26 School " 0 00 Gospel " 42 97 Less Surplus (Schedule 2) 83 37 $5 570 32 Schedules - 12 Town of Ithaca. SCHEDULE 2 Details of Surplus Paid Over.bv Arthur S. Miller. Supervisor Bank Balance January 1 1925: Tompkins Co. national Bank, Ithaca N.Y. "Highway Fund" $1,972.74 Book Balance: Bridge Fund $1,583.48 Machinery Fund 354 84 Snow and Miscellaneous Fund 0 00 $1 938 32 Less highway fund overdrawn 42 40 $1 895 92 Surplus,bank balance over book balance January 1 1925 $76 82 Outstanding Checks, A. S. Miller.Supr. August 1 1925 #1962 - Floyd Swartwood 62.80 #1975 - Wallace Shulenberg 3 75 6 55 Surplus paid over December 31,1925. 083 37 Schedules - 13 SCHEDULE 3 of Balances. Receipts and Payments of Balances - January 1 1926 Received from A. S. Miller, Supervisor in - Town of Ithaca. eluding surplus: General Fund 1,042.79 Highway' ^ 1 900 24 Bridge ^ 1 899 95 Machinery " 564 08 Snow and Miscellaneous Fund 120 29 School Fund 0 00 Gospel " 42 97 Receipts - January 1 1926 to Aug 27/26 inclusive: Gere`ral Fund (includir_g Surplus Schedule 1-2) Highway " Bridge " Machinery " Snow and Miscellaneous Fund School Fund Gospel " de Chase, eclusive. $ 5,570.32 8 144 51 12 437 72 2 000 00 2 000 00 2 600 00 4 828 86 84 �32 011 93 P3� 7 82 25 Schedules - 14 . Payments: - General Fund ,Highway " Bridge IT Machinery " Snow and Miscellaneous Fund School Fund Gospel " Balances - At close of business August 27 1926: General Fund Highway " Bridge, Snow and Miscellaneous Fund School Fund Gospel n Less Machinery Fund Overdrawn Town of Ithaca. 4,.537.53 10 768 33 30 00 3 084 24 2 292 84 3 804 09 0 00 $24,517.03 $4 649 77 3 569 63 3 869 95 427 45 1- 024 77 43 81 013 585 38 520 16 013 065 22 $37 582 25 Schedules — 15 SCHEDULE 4 Reconciliation of Examiner's Balances Examiner's Balances (Schedule 3) General Fund Highway " Bridge rr Snow and Miscellaneous Fund School Fund Gospel' rr less Machinery Fund — overdrawn Town of Ithaca. Balances 4,649.77 3 569 63 3 869 95 427 45 1- 024 77 43 81 O13 585 38 •520 16 $13,065.22 Bark Balances: -Tompkins County National Bank of Ithaca, N. Y. ".General Fund $4 fill 97 Less outstanding checks 58 90 "Highway Fund" $7 727 46 ,Less outstanding checks 283 89 "School Fund" O1 060 11 Less outstanding checks 35 34 Ithaca Trust Co. of Ithaca N.Y, Pass -Book #20236 Interest Dept: Gospel Fund ' 4 553 07 7 443 57 1 024 77 43 81 $13�65 -0- 0 Schedules -,16 Town of Ithaca. of Checks of Tompkins County National Bank: "General Fund" #28 4.50 29 5 40 30 49 00 $58.90 "Highway Fund" #130 $65 00 183 19 89 189 65 00 231 70 00 263 60 00 270 4 00 0283 89 "School fund" #15" $35 34 (Copy) STATE OF NEW YORK COMPTROLLER'S OFFICE ALBANY. Mr. Lagrarde,Chase Supervisor, Ithaca; N. Y. RFD8, September 1926. Dear Sir: Under authority of Article 3 of the General Municipal Law, an examination has recently been made of the fiscal affairs of the town of Ithaca for the period beginning January 1 1925 and ending August 27 1926. This and'the arsexed copies of letters to other -town officials, bound -together, constitute a report of such examination, which is to be filed'in your office as a public record where it -should -be available for inspection at all reasonable times by any person interested. An audit of the accounts of your predecessor has.been made for the period January 1 1925 to December 31 19261. Supervisor - 2 Town of Ithaca. inclusive and of your accounts for the period January 1 1926 to Auguet.27 1926 inclusive. The accounts of your predeces- sor for the period examined were found correct. As stated to you, a surplus of $83.37 of bank balances over book balances was found to exist at the end of the period. This amount was turned over•to you and the reasons for the existence of such surplus has been explained to you'. Your accounts were found correct in all respects. In'the letter to the town clerk the require- ments of section 133-a of the Town haw relative to the draw- ing of warrants for all audited claims are set forth. This 11 is also of importance 'to you as, without these warrants, you are without authority to pay audited claims. If the sugges- tion that there be indicated on such warrants the form of classification used in analyzing payments in the annual re- port to this office is followed, it will be of material as- sistance to you in keeping your books according to the system now installed. Following custom, both you and your predeces- sor have advano,od moneys between the annual auditing days, in the payment of claims which were not audited. No warrant of Supervisor - 3 Town of Ithaca. law exists for this practice which you state will be discon- tinued. It appears that during the present year the town board has passed a resolution attempting to empower the super visor to pay bills to the extent of $500.00 in advance of au- dit, In so doing the,board exceeded its authority. Claims may only be paid by the supervisor after they have been au- dited by the town board.ar_d warrants therefor drawn as pre- scribed by section 133 and 133-a of the Town law. This sec- tion permits the audit of claims by a town board at any regu- lar or special meeting. It also appears that your predecessor and yourself have paid the sums of $963,01 and $455.74 respec- tively of public school moneys to collectors of school dis- triots. Section 360 of the Education law permits the payment .of money apportioned to union free school districts to the treasurer thereof, upon the order of its board of education. The same section also authorizes the supervisor; "To disburse the school moneys in his hands applicable to the payment of teachers wage * * whenever the collector in any school district shall have given bonds for the du Supervisor - 4 Town of. Ithaca. "and faithful performance of the duties of his office as disbursing agent ' * * or whenever any school district shall elect a treasurer ° * * upon the receipt by him of a copy of the bond executed by said collector or treasurer, as herein required, certified by the trustees, pay over to such collector or treasurer, all moneys in his hands applicable to the pay- ment of teachers' wages in such, district, and the said collector or treasurer shall disburse such moneys so received * * * " It was found that the certified copy' of the bond required by the above mentioned section, was not fur - niched and the payments.to school districts as made, were therefore, not authorized. An examination of the payments of the high- way fund discloses that,in certain instances thecertificates on the reverse side of the order were not signed by the clai ant and payee but by the town superintendent of highways. F'o] Supervisor - 5 Town of Ithaca. your protection, as -these constitute.vouohers,.sigr_atures should in all oases be made by the payees,named in the order before you advance funds in payment. During. the year,1925 there.was transferred from the general fund to item one of the highway -fund the sum of 13000,00. As your town has an incorporated village, such a transfer is indirectly levying a tax on an incorporated vil- lage for purposes of item one'of the highway fund, which is prohibited by and a violation,of section 99 of the Highway Law. It was,found that the securities of the gospel fund, consisting of U. S. Treasury certificates due February 3 1928 having, when due, a par value of $1175.00,were_ in the town clerk's office. Section 362 of the Education Law makes the supervisor custodian of such securities. A question has- been raised as to the investment of these funds -when the above certificates are paid.The principal of this fund is an amours' received from the sale of gospel.and school lots, owned by the town, at a remote date. Section 360 of the Education Law pro- vides that the supervisor shall have power' , "to invest the proceeds o3 such sales in Supervisor - 6 Town of Ithaca. "loans, seeured by bond and mortgage upon undnoumbered real property of the value of double the amount loaned". The same section also gives the supervisor power "to apply * *" the interest of the money arising from the sale thereof, to the sup- port of schools, as may be'provided by law, in such manner as shall be thus provided". in the part of the,report addressed'to"the justices of the peace the statutory procedure to be,followed in the settlement of the supervisor with the town board is outlined. It has been the custom to allow the supervisor for services rendered under the Highway Law, one pereentum of the amount disbursed. Section 110,of the Highway Law provides that "The supervisor and town clerk, of each town Supervisor - 7 Town of Ithaca. "shall receive annually, as compensation for services under this chapter, in lieu -of all other,comp,ensation and fees, an amount to be fixed by the town board". An opinion of the .Attorney General (1911) states that the 'compensation of the supervisor and town clerk should be fixed at a stated sum annually. 7n view of the above, the action_ of the town board in allowing compensation upon a percentage basis is unauthorized. At the'date of this examination, the copy of the tax roll for the year 1925'was not on file in the town clerk's office as it had been loaned to the assessors. Exam- iners were advised that the tax had been extended,thereon. Section 39 of .the Tax Law requires that the copy of the tax roll filed by the supervisor in the office of the town clerk shall be "in all respects'a copy of the.original roll delivered, to the collector". To make this a, copy of the original roll, a copy, of 'the war- rant should be,thereto attached. y Supervisor - 8 Town of Ithaca., 6n examination has been made of all claims audited during the period. ,In that'part of the report dd- dressed to the justices of the peace, enumeration is made of items of claims considered as illegal or unauthorized, accompanied by the reasons why the same are,so considered. You are the chief fiscal officer. -of the town and undoubtedly desire that its funds be expended only in the payment of legal and authorized charges. It is hoped'' that the matters,discussed in this report may assist you in determining the validity of claims presented for audit. If after;readir_g this,report,'you differ with any statements made, you will favor me by bringing to nW attention.the matter with which you disagree. in transmitting this report, I desire to say that it is my purpose to be of assistance to the officers of those municipalities over which this office has certain fis- cal supervision. If,. therefore, you'thir_k this department can assist you or any other officer of your town in the Supervisor - 9 Torun of .Iths,ca. solution of -any of the many problems co�matinually'confronting town officials' please feel at liberty to 'consult me either' personally or by letter. Please aokoowladge the"receipt of thfs report. Very truly yours' VnCENT B. MURPHY Comptroller. -By Deputy'Comptroller., U Gentlemen: STATZ OF NEW YORK COMPTROLLER I OPF'ICM ALBANY Under authority of Artiole 3-oi the General Municipal Law, an examination has been made of the fiscal affairs of the town of Ithaca for the period January 1 1925 to Auguot 27 1926 inclusive. In connection therewith an . audit was made of the aoeour_t6 of Arthar\G. Hiller, super- visor for the period January 1 1925 to December 31 1925 in- clusive and of Sagrands Chase, supervisor for the period January 1 1926 to .August 27 1926 inclusive. The accounts of both supervisors for the period covered were found cor- reot. I.t was found that the balances of Mr. Miller's booms ct the close of business December 31 1925 totaled 05,527.35 and that he turned over to his succeasdr, Mr. Chase; the sum of w5,610,72, an'eacese over book balances of $03.37. As shown by number 2 of the schedules filed with this report in the office of the town clerk, ;6.55 of this amount con- sicted of outstanding checks.of Mr, miller as supervisor at the close of buekness Dec 31 1925 and the.balance of this Justices of the Peace'— 2 Town of Ithaca amount, 076.82, conaisted'of a surplus of the Highway fund bank account over book balances of the highway fund at the beginning of the period examined. January 1 1925. Upon the advice of examiners, Mr. Chase, the present supervisor, has credited the 083.37 surplus turned over to him to the general fund and has assumed the outstand— Ing checks of his pred.00essor of 06.55 which have not yet been presented. If these are later presented for payment they will be charged to,tha'genoral fund. jr- this report reference frill be found to various matters, noted in the course of the examination, wherein there was not a complete observance of statutory requirements due perhaps to unfamiliarity with rules of law and decisions of the courts. Section 132 of the Town law requires all officers "who receive and disburse money" to account annual— ly with the town board. This, therefore, include© the overseer of the poor and. justices of the peace as well as the supervisor. Justicss,of the peace - 3 ,Town of Ithaca Section EEO of the Code of criminal Fr®ce- durw requires justices of the peace to present their dockets to the town board upon "ths,laet annual auditilag day" which has not been done. These should be examined and the amount of fine® collected ascertained and the re- asipts for payment of tide same by the'Justioe to the ouper- visor, state treasurer, conservation commsission, or other official, board or com:miscion should be inspected to de- termine whether a Proper disposition of gooneys oolleatsd has been made. Uhile in this town all moneys raised or received for poor.relief remain in the. custody of the super- visor end are expendc3 by him upon bills approved by the overseer and an account its included in his settlement, with vouchers for all expenditurse for poor relief, an account should be made by the overseer of any oesh passing through his haids.such as refunds for poor relief etc, it appears that uron the last annual settle - meet day (I)ecomber 20 1925) the suporvisox presented.his books and vouchers which were examined by the town board Justices of the, -Peace - 4 Town of Ithaca and a certifioate to the effect that the same were found oo: root was signed by that body. This does not constitute a proper observance of statutory requirements. Subdivision 4 of section 98 of the Town Law provides that the supervisor shall 'account with the justices of the peace and town clerk of the town for the disbursement of all moneys re- ceived by him, including highway moneys received and disbursed by him as pro- vided in the Highway Law, and a copy of such account shall thereupon be filed in -the office.of the town clerk, and attached thereto and made a part thereof shall be a certificate or certificates of the bank where the moneys of such town are deposited, showing the amount of such moneys'on deposit with said bank., The town board shall cause a, certified copy of the report to be pub- lish'bd in a newspaper published In the town Justices of the Peace - 3 Town of Ithaca The foregoing requirements of law relative to the settlement and audit of accounts ,of town officers are intended for tho,information and protection of taxpayers and should be strictly followed. Probably the moat important duty devolving upon a town board is the audit and allowance of claims against the town, as upon such ante is based the disposition of considerable amounts of town funds. During the period covered by this examination claims considered as illegal, amounting to,$144.84 and claims not in proper form for audit and therefore unauthor- ized, amounting to $383,90, were allowed. It perhaps is not surprising that mistakes should occur in view of the number and diversity of the statutes and court rules govern- ing the audit of claims. For your guidance, requirements applying generally to the audit of claims are briefly outlined as follows: First: 'Sectior 175 of.the Town ZO provides Justices of the Peace.- 6 Town of Ithaca a that no account shall be audited ideas made out in items and socompanied by.an affidavit in the form prescribed by said section. Second: 'Section 133 of the Town Taw prohibits a member of the town board iron presenting for,audlt any claim in which he had an in- terest.' direct or indirect, except,for his conpenoation and for feee for services ren- dered in his official capacity. Third: $o claim is a charge against the town unless made so by statute. (Rockoieller vs. Taylor, 69 A. D. 176). Fourth: Heither'practioe nor custom can legalise a claim. (U1,ttsr of clerks fees, 74 Else. 412). Fifth: Any.reasonable doubt concerning the legality of a claim must be,resolved in favor of the town and. against the claimant.(Tyrrell vs. the rayor, 1,69 S. Y. 239). Justices of the Peace — 7 Town of Ithaca Sixth: - Each bublio officer' upon Ahom a duty is expressly imposed by law must execute the same without feer unless a fee or other compensation is expressly allowed by law.' - (Public officers law, section 67) The foilovirg.claims or items therein,.audited during the period covered by this examination, are believed to be either illegal or unauthorized for the reason_ follow— ing each group. St`le hoped that these comments will be of assistance to you in the future in determining the validity of items, contained in claims presented for audit. 1. Claims of Town Clerk 11 a. Office .rent $28.00 Section 170 of the Town Law make® the expense incurred for rent for town_ officers by authority of the town board, a legal charge. However, the provisions of section 133 of the Town Law previously quoted, prohibits a member of the town board from having an interest in such a claim. Therefore, the town clerk, a member of the town board, is prohibited from presenting such a claim, and the Justices of the Peace — 8 Town of Ithaca board from auditing it, by such section. b. Filing 264 burial permits . ' 15.84 at 6 cents No statute is known providing a fee for this service. No statute permits the town clerk to be paid from town_ moneys for filirg ,papers except as he is autborised to charge by the day for the time actually so -employed, o. Filing and oopyirg school report .03.00 d. Notice to superintendent of schools 1.00 9ection'341' of the Education Law provides that the necessary expenses and disbursements of the town clerk in the performance of his duties under the said law are a town oharge, but no statute is Iorown permitting any compensation for services rendered sohool.distriote.. e. Copying assessment roll i20.00 f. Adding n n b 00 Phile section 127 of the Town Law Justices of the Peace — 9 Tom of, Ithaed the assessors to enploy clerks and assistants in certain townse it is not applicable to this town. The only persons who can be compensated for this nervics are the assessors at a per diem rate as prescribed by section'85 of the Town Law. g. Work on amendments $10.00 The former provisions of section 294 of the Sleotion Law, requiring'the town clams to mail copies of constitutional'amenduents to electors not appearing personal— ly, were repealed by chapter 588 of the'laws of 1922 and a charge for such service or expenses is no longer. authorized by any statute. Section 173 of -the Eleotion law now only provides that copies of.00mstitutional,amendmenta shall be distributed by the inePectore to the voters applying for registration. 2. Claims of Jastieee of the Peace a. Offense not shorn2.76 b. Offense not .shorn and Toes not itemised 16 65 a. 147 fines at 61.50 a fine 220 SO Section 107-of the Town Law requires that Justices of the Peace'- 10 Town;of Ithaca claims of justices of the peace for fees in criminal pro- ceedings shall contain certain specific information, it is obvious"that the audit of charges rendered in the form above was not warranted, as the notice of the offense not being shown, it cannot be determined from'the claim whether they were town or county charges, and the separate items of fees not being shown, it cannot be ascertained whether the statutory rate (prescribed,by section 740-a of the Code of Criminal Procedure) was'chargecl or'not. 3. Claims of"Assessors a. Automobile services (2 charges)` $100,00 Section 170 of'the Town Law makes a legal charge of the "necessary expenses" for "vehicle hire" and "traveling expenses" of town officers when incurred by authority of the"•town board. An arbitrary charge for use of a eonveyanoe does"not constitute necessary expenses and is not believed authorized in view of the statute above mentioned. It is the aotual expenses which may be -paid, and these must be itemized and stated, not estimated. Justices of the Peace 11 Town of Ithaca 4. Claims of. Health Officer a* fxporeee r,tats Oaritary Officers Conference $39.00 b. District 5 00 While the expense of attendance at such eon— ferenoe is a legal charge, a claim presented in the above, for, is not suffioiently itemized to meet the requirements of section 275 of the down law, previously -,quoted. 5. Claims of Election Officers a. 84 days registration at 07.50 per day 4180,00 Allowed by statute LO'0.6.00 - " " 144 00 Overcharge — 36 00 b. 18 d8ye serviaee at election at •12.00 216 00 Allowed by atatut*,rt 10.00 180 00 Overcharge 3k W section .Eh of the Town_ law provides that .,If a diftarent rate is not otherwise establisbad -P ` each inepeotor of elect ballott clerk and poll -clerk is ent'itied to thres.dollars per day;but the town board may establish in its town a: higher Justices of the 'Peace - 12 Town of Ithaca ."rate, not exceeding ten dollars per day for election day and primary days'.'and not exceeding six dollars per day for other services." An'examination of the minutes of the town clerk shows that a rate,was fixed by the town board at ' j7.50 for all ,days except the annual election, which was fixed at 010.00. In view of the statute above quoted, the board exceeded its authority in so doing. , Tho minutes of the town clerk show, under date of January 4'1926, the passage of a resolution to the effect that the supervisor be authorized to pay bills not exceeding $500.00 which in his judgment were properly chargeable to the town of Ithaca; such payments to be rati- fied by the town board. ,, Ho statute permits a town board to direct the payment of claims in advance of audit. The only way in which they may be paid is by audit as prescribed by , section 133 of..the Town law. The power of audit is Judi-. cial and cannot be delegated, (people vs Hagadorn, 104 H. Y. 516).- Justices of the Peace - 12 Town of Ithaca d8 section 133 of the Town Law permits the audit of all. claims by the town board at any regular or special meeting, no reason novr exists for the continuance of the illegal. practice of,paying claims before or without audit, It was observed that seTeral claims were rejected in part upon the annual auditing day and no nota- tion was made thereon of the reason for disallowance, The said section 133 of the mown law prescribes that "If an account is rejected *wholly or partly. the board shall indicate thereon• •the.items or parts thereof disallowed and the.reacon or reasons for such die- sllbwence. From the minutes of the meetings of -the town board it was noted that the compensation of the.town superintendent of highways has been fixed at $1840,00 per annum, Section 45 of the Highway Law .provides that "The,tovn board shall fix the compensa- tion of such superintendent ***** which Justices of the.,Peace -.—n Town ,of Ithaca ."Shall not -be less than two nor more than seTen dollars per day. Such town superin- tordent and w " ",-shall be paid the actual and neoessary expanses incurred by them in the performance of their duties." it view of the above section, it is believed that the town board has no authority to fix the compensation of this officer at other than a per diem iate,."Compensation y - so fixed would apply to all days actually devoted to the !i service of the town. �I it , • . . t In the part of the report addressed to the supervisor the matter of the allowance to him of a percen- tage on moneys received as compensation for services rendered under the Highway law is discussed and for the reasons there n , I stated it is believed of doubtful legality. The 'minutes of the town clerk during the period examined'do not show that his own compensation for highway services has'been fixed. it is suggested', therefore, that the town 'board, proceed to fix a stated sum for such services by botlx offi- il care and continue to do so annually. .rJ Justices of the Peace - 14 Town of Ithaca if after reading this report gou'disagree , with or desire additional information or.,any statement here- in contained, you will favor me by bringing such matters to my attention. In transmitting'this report, I desire to say that it is the aim to make the bureau of municipal ao— counts of this office helpful to the officials of the munici— palities conceruirg which I .have duties, ard.if, at, any time, I can consistortly;aid you or any officer of the town in the discharge of his duties, please feel at liberty to consult me. To Jams Bush W, I. Smith Charles E. 1?ecnman Elmer Allen' Very truly yours, VINCENT B. XURMY . Comptroller 0 Deputy Comptroller Ithaca, R. Y: M #2 n n n 2 n n n 6 1�.