New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1874-09-04
BOOKKEEPING EXTRAORDINARY

BDOk
REPORT On THE MANAGEMENT OF THE DEPARTMENT
OF CHARITIES AND OBSERVATION-DISCLOSURES ON
THE MANNER IN WHICH THE ACCOUNTS HAVE
BEEN KEPT-GBAvE IRREGULARITIES CHARGED
At meeting of the Board of Aldermen
held June 4. 1874 resolution passed ordering an
Investigation OF certain charges against the Commits
sioners OF Charities and Correction The following are
the essential points OF the report Of Commissioner
Howe presented to the Board OF Aldermen yesterday
by his colleagues Of the Commission of Accounts:
Prior 10 the adoption of the Adermanic resolution,
the undersigned instructed by the Commissioners
OF Accounts 20 examine the books and accounts OF the
Department OF Charities and Correction and in pursu.
of the instructions the prescribed eXami-
nation begun on Jan. o. 1874. AT the head OF this
Department is Board Of three Commissioners. The
present Commissioners, Messrs. Laimbeer Bowen. and
Stern. entered into office aud organized Board on
MAY TO- 1873 The central Office OF the Department is
situated on Eleventhst. and Third-ave. Under the
charge Of the Department the following institution.
pici rson h District Prison Relief for Outdoor Poor Bellevue
tg AHsIopss Ios for Ioearab. Bind A.vI1%
WORK House Lunate Asylum Loig Bpepc add Parae Ineb.e
Mercury Industrial school, Convse'cent Hospital Recep
When on Jan. "a began the examination OF the De.
partment found that at the Central Office the books
were not m a condition in which any examination of
them could be made. None Of the books were written
up jan 1874. and the cashboook had not been writ
ten ND since May 81. 1873 None OF the Commissioners
were apparently Of the condition of their books
and could afford no information as to the accounts of
the Department Inc only eHpIa1atlOn gwen Tor the
neglect In not Keeping the books written up was the
salary OF 5000, That he could not make balance
which would agree with the books OF the Finance De-
partment. A partial examination which then made
into affairs OF the Department led to discovery by
me that there cash balance In the Third National
lS e. Although this balance had been in bank since
MAY, 1873, | found that the Commissioners were not
yaT Of uppo 6S the the charter
requiring that the finances should be man
that the balance in Bank should at once be
handed 70 the CITY Chamberlain ana this was ac
man entered upon by me. requested by Messrs
aimbeer and Stern Commissioners 10 ADJOURN me same
The promised have his books written up
and then the affairs OF the Department could be readily
accordingly granted by and at the end OF the week
allowed again called at the central once OF the De-
nartment TO proceed with the investigation when
found that no progress whatever had been made In
writing up the books Still further time was allowed
commnnieste with me whenever they had entered the
transactions of the Department IN their books. No
sioners on the subject until the receipt OF the resolution
adopted by the Board OF Charities and Correction, on
As requested by this resolution. and further 10,
struced and directed by the resolution OF the Board OF
Aldermen, have made examination into the books
and accounts OF the Department or Charities and Cor
recton aud of the transactions OF the department so
Far as these can be traced through the books aud ac
counts examined The books, such as are kept at the
central Office, found written up, but not balanced AS
the result OF this examination aud investigation nave
First: That although the present Commissioners en-
inventory then made OF the stock or property on
hand belonging to the Department and received by the
exists TO what quantities OF OF what value the dry
goods supplies were IN tne STORE OF on manu- On 9iay
or fair comparison between the material or supplies
used by the present Board Of a ioT tne
sors for the year preeeding. o...o, os,oo l., o,,.
other office OF Department are accounts kept with
the various parties from whom purchases are made for
The nse of the Department.
Third That the baancelsheets referred to in the
resolution of the Board OF April %. 1874 were not
correct They were not made from auy books kept In
the office OF the Commissioners. but chiefly from figures
supplied by the S:orekeeper on Blackwes Island and
from an examination made of the books on Blackwcs
Island found that with the exception of the salary
account aud few minor items the only books at the
keeper on Blackwells Island; that they tact
copies entered IN books Of returns made by the store
T5n,fh The storehouse OF the Department is stu
ated on Backwelrs Island The theory of the Depart
ent is that all purchases except drugs and supplies
for outdoor poor made for the Department deliv
cred TO and received by the sorekeeper In charge Of
the store that the same are examined by and re-
cepted for by him and thereupon entered into his books
In reality only portion OF the supplies OF the Depart
ment pass through the hands OF the sOreseoper
and although entered by him upon his books never
examined seeen by him at all For instance, all the
-four ordered for the Department was delivered direct
at bakery with the exception of l2J barrels here
after referred ol which situated on the opposite sue
o: the island from where the store Is aud Is receped
for by the baker No books prior 20 JAN J. 1874 were
kept at the bakery containing record OF the goods
eeved there. The bills for the Hour delivered are re-
ceived Dy the baker and transmitted by him 10 the
The books kept at the store, aud at the
same time an entry is made ia the books
charging the bakery with the goods specified In the
bils These goods never seen nor handled by the
sorekeeper Other goods ordered In specific quantities
are sent m the same way flour 10 other iDsuu-
tons where they received and receped Tor by the
ocers in charge and the bills for which, as IN the case
OF ;he flour are transmitted 10 the storekeeper who en-
tiers his books and charges inc goods 10 the
Institutions from which he received the bills.
EGI THE goods received by the store keeper dis
frbuted by him upon his responsibility Toe war
dens or officers In charge OF the several INSTITUTIONS
make out semi-monthly reduisltions upon the store
keeper for the estimated quantities OF supplies Tor the
coming two weeks. These stions transmitted
drectiy 10 the stOrekeeper who upon the requsitOn
40 made furnishes from his stock what goods no mas on
Laud In store, and embraces IN general reQuIsition