New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1875-07-22
THE STATE TREASURY.
REPORT OF Examiner WARREN.

tFRoM REGULAR CORRESPONDENT OF THE TRrUNEl
Albany July 21.-W. T.. Warren, the Public Ac-
eountant has concluded his examination OF the
books Of the Treasurers Office. and has made us
report. The examination has been a most thorough
one Mr. Warren not satisfying himself with the
evident Interpretation of the figures and accounts
set before him. went further and had such figures
and accounts corrObOrated by the other parties in
the various transactions. In the simple matter of
bank deposits he sent circulars to each bank where
the books of the Treasury showed deposit, and re-
ceived IN reply a statement of the exact amount of
such deposit certified to in each by the cashier
and bookkeeper
The examination has lasted but few days. and
the report shows highly satisfactory condition of
things in the Treasury. The Government officials
seem at last to have learned bookkeeping During the
examination Treasurer Raines was absent from the
city. and no communication whatever has been held
between him and the accountant until this morning,
when the report as printed below submitted to
him.
Two years ago Mr.. Warren made examination
of the condition of the Treasurers Office by order
of Gov. Dix, the occasion Of the Phelps defalca
ton His report at that time showed the existence
of what he designated very loose and Objectionable
practices.r He stated to your correspondent this
morning that of those Objectionable practices
had been reformed. while III several important par
ticuars they continue. For instance he says, the
payment oil claims without the warrants required
by law upon " II. c." warrants is the uniform Gus
tom. all warrants of the Controller except for the
payment of salaries being sent into the Treasury,
not signed by the Controller. but bearing the
initials in blue pencil of Henry Galllcn, tho
Second Deputy Controller in the bottom
left hand corner. These warrants are paid as
promptly any bearing the actual signature Of the
Controller, aud all signed up in a batch by the
Controller every few days The practice is consid
cred very loose one 10y Mr. Warren, trusting the
public funds the sole custody to a certain extent
of subordinate official, who, although known as
thoroughly honest and experienced is still not the
person designed by law to sign away the peoples
money. This evil practice affects both the Treas
urers and Controllers Office. and Mr. Warren ated
that it ought to be abolished at once Another OBJ
jectonabe practice is the merging of all the sinking
and trust fund moneys in the general deposits. being
separately designated only by separate ledger ac-
counts. He recommended in his last report that
they should be kept sacredly nviolae whereas they
can be and trenched upon at any time under the
present system for any ordinary expenditures The
following is the report
THE REPORT
STATE oF NEwYoRK TREAsUREEs OFFICE
ALBANY. July 81 1875. |
The THOMAS RANEs, Treasurer OF the State Of Nco
York
SIR: In compliance with your request, have
made careful examination OF the condition the
Treasury and herewith submit to you the following |
report I began the examination the morning of |
Thursday the 18th of July inst The transactions OF the
Treasurer respect the receipt and payment or
money always entered every day, but such entries
are not ordinarily. jourlalized and posted until the
of the month The passbook accounts with the several
deposit banks and Albany and elsewhere also
written up only at the end Of every month For these
reasons the 3Oth OF June considered con |
veient date nan any other Tot the report or statement
20 he made by Allow in this place to the
recommendation heretofore made by that adopt
different system in THIS respect The beginning OF the
next fiscal year, the LIST of October next, would be
favorable time to make the change. II any OF the De
partIncnt clerks welded 10 their Odd ways to
oppose tue change suggested you have had sufficient
evidence Of the insecurity OF the present system to
rant strong move for a general reorganizlton Adj |
operation Controller Auiitor can he effected
Without legislation In order TO verify and assure nv
self of the correctness OF the Treasury books, called
upon the Controller, Auditor. ami superintendent OK
by the books O their respective department. Or
should have been in the Treasury ON the date above
hereto appended also took measages To ascertain
the amount OF public money hand IN the Treasures
Office ana deposit credit OF the Treasurer with
various banks in this state sad date. Such deposits
or should be always shown by tho accounts kept
with each OF the banks in the Treasures bank ledger
But the practice IN respect To the banks in which the
ed1sr pom OF tSeR S % anal pst BanSs
Available, and the other "Sundry Canal Banks, I'm
available"
CANAL TOLLS DEPOSITS.
In respect to the balances deposit with several
canal deposit banks, the collectors render to the
Auditor monthly accounts current with the State Of
NewYork." showing their daily and aggregate receipts
for canal tolls also their daily and aggregate deposits
In bank the credit Of the State Treasurer. Tie de-
with the Treasurer Of the state Of NowNOrk,
in which they credit de posts made 10y the collectors,
and charge their own payments OF drafts drawn on
them by the Treasurer and countesncd by the Auditor
From these accounts current TIE Auditors monthly
ports the Treasurer above mentioned prepared.
1t appears 10 me that better arrangement would be to
have the Auditor report 10 the Treasurer weekly or
monthly the amount tolls fer which each collector
accountable that the monthly accounts % the
deposit banks with the Treasurer should DE rcndc ed
directly to that officer who should report to the Auditor
monthly. oener if desired the deposits made 10 MS
credit by the respective collectors n charging the sew
eral banks with the collectors deposits therein seems
tsat the Treasurer should have for his vouchers
the banks receipts or >. acSnowl dement's ior
of such fact which by tie present Arrangement be
obliged to II ID proper to state in tits conncc
tion that the bank balances OF Canal Fund moneys
June 80 1879 according to the schedule appended 10 the
certificate OF the Auditor given herewith, have been
duly verified by comp arSon OF the same male by me
whh the accounts current rendered by the several deposit
banks, on June l. 1879 and aow on Tie IL The
Auditors Office.
The VOUCHERS FOR BaNK BALAEOEs ALI ON FILE. |
With the exception OF the deposits OF money received
for canal tolls stated. the usual vouchers
ssting OF pass-books and other for al ok
deposits and balances according To tine bank ledger be-
fore mentioned, found the TrcsuIcis oicc
The differences between the balances shown by
the pass-D0Ok accounts ana cerilnc;es o. the several
caused 10y the nOnpres neOn OF TrcaSuer checks Tor
payment have all been duly cconciled snd found be
correct shown by the statements hereto appended
TRIAL BALANCE OF THE TREASURY LEDGER
TIE number OF open accounts in the Treasrers gen
era ledger the 3Oth 0SJune 1856 Alter classify
ing aud arranging under the heads the severe.
funds which they respectively beiOns the condensed
balance statement hereto appended reduces the number
vrified AMI eoTAri1rd bV the scciIIanyjng ccJtired
Of