The New York herald., 1879-08-09
THE PARK Z COMMISSIONERS.

REPORT OF THE COMMISSIONERS OF ACCOUNTS
MATTERS AND TRANSACTIONS THAT NEED Ex-
PLANTATION.
Mayor Cooper was yesterday engaged in an exam
ination of the report of the Commissioners of Ac-
counts relative to the management OF the Park
Department He has not yet positively stated what
will be his conclusions relative to this report but IL
is believed around the Cty Hall that charges will be
preferred against those officials within few days.
THE REPORT.
The following is the OF Commissioner of Ac-
counts shearman transmitting his report relative to
the department- sA ~ a-tJ
OFFICE COMMISSIONER OF ACCOUNTS.
No ~ CHAMBERS STREET,
NEW YORK. August 9. 1879.
DEAR Sm-Herewith please find the following fur.
ther papers III connection with my examination OF
the Department OF Parks. VIZ. q 49, = n.
the of the Department Of Parks for the
ye II. 1878 aud the first five months of 1879.
bracing the appropriation and special and trust ac-
counts for the above mentioned period.
Hird-List OF contracts inforce Junel, 1879 con-
tanning dates of contracts, names of contractors
nature OF the work. names OF sureties, amounts Of
bids and cost of work to date n -
Fourfh-List or executive officers and employees
June l. 1872 containing their names. official desig-
nation. salaries and nature Of their respective duties
and the places where employed rgf5 1rT
Fifdt-History OF the construction and Improve
ment OF Riverside avenue az contained in the min
utes Of proceedings and documents Of the Board OF
Commissioners or the Department of Parks to the
1st of June, 1879. ".i 'F'' t''' ~
SirM-Document No. s5. January Is. 1879. apper-
'a1s Very respectfuiis. .a r@c as' W. p sHEARMAS
'lwNtf flr ts Commissioners OF Accounts.
The report itself is merely exhibit of figures.
1t is voluminous anconsists almost exclusively OF
tabulated figures. such sent in by the Com
missioner of Accounts after each departmental ex-
animation. The following explanation IL given of
the report from the Mayors Once Documents
Nos. and give the entire history OF Riverside
Drive taken from the minutes and other records
of the Park Department.. which in general way
show that the Board OF Commissioners was from
tme to time made aware that the work at Riverside
was properly done. f sFssf.. fstrf f
..T FINANCIAL TRANSACTIONS ,tf
The leading fact regarding the financial transsc-
tions of the department. developed by Mr.. Sherman
that the Park Commissioners did not keep within
the limits Of tho appropriations made to them By
the Board of Estimate and Apportionment Section
112 of the charter quoted, was framed with
expenditures in the hands Of the board OF Estimate
and Apportionlnent which not merely Axes the ag-
eregate amount to be spent BY each department in
gross. but limits the sum which il to be spent for
each particular purpose within the department
itself. if-f 3.Ygtia 40
Section 112 of the charter further provides that
the Board OF Apportionment may from time to
time, the application of the head OF any depart
ment. authorize the transfer from one bureau or
purpose to another in the same department Of any
sum theretofore appropriated for the purpose OF
such department or bureau; but no department OF
officer shall incur any expense in excess or the
appropriated" Mr.. Shesrmans report indicates that
the Park Department has not lived Ap to this pro-
vision of law, but has exceeded its appropriations
without obtaining transfers by the Apportionment
Board. .-. f'.y ..trx f.
Mayor Cooper. when questioned about the signiA-
OF this report yesterday, declined say any.
thing the subject on the ground that he had not
yet had time to examine 1t thoroughly and to deter
mine whether there anything in it to require
tion Oh his part or not. a, istft ol ..ii ,s.a.4t
1t is evident. according to snti-Tammany state
ments. that the material ct hand il sbundant
showing the financial condition of the Department
of Public Parks in great detail; but whether these
accounts prove case for removal in other matters
not be- determined from the report itself without the
aid OF other sources of evidence. This evidence u
said to be abundant f3g 4ah saff aft.ti
RELATING CONTRACTS.
Mr.. Shearmans third enclosures statement Of
contracts in force June ]. 1S79-contsins one item
Commissioners. On November 8. 1877, CON
tracts for the construction OF sewers in
MSs to land lsA Ed
OF $462 st. the lowest bid being OF TO-
and the highest bid being $l9.s62 so. BY the terias
The work. it appears. is still incomplete. aud
S5.726 81 have been paid to Mulholand. The same
the contract for constructing sewers in l4Oth street.
the work to be completed in day. which
markable celebrity WAS confined exclusively to the
written contract. .f.&t.. ~
In addition to the $35 900 allowed for salaries the
budget gives the department $4,000 for wages,
under which head comes the pay OF hremen
chancs gardeners aud lsborers, that the salary
account OF the department. exclusive Of the pay Of
hc mt. s y; 10. to
illogical aud Meteorological departments. which
seems to upset the statement that the Department
OF Public Parks is greatly stnted In the matter Of
salaries.
Then follows the history Of the Riverside Drive
which has already been published. .tT
1t is said that conclusive proof is forthcoming
that the present Commissioners have allowed in
ferior work. but evidence on tins subject will have
to be obtained elsewhere than from Mr.. Shcarman's
report. ''