The Jersey City news. (Jersey City [N.J.]) 1889-1906, 1897-10-04
HEALY'S SHORTAGE
Expert Beth's Report Shows
the ex-Water Registrar
81, 236.11 Behind in
His Account.
CARELESS BOOKKEEPING DISCOVERED
The City Will Take Steps TO Re-
cover The deficiency Bonds
men Perfectly Good.

Charles Both the expert accountant
who was engaged by the Republican
Street aud Water Board to examine the
accounts OF the Water Department from
1887 to 1897, has completed his work. To-
day he filed report OF his findings With
the Street and Water Board, and as has
been published in THE News it shows
that exWater Registrar Cornelius Healy
is $4,236.u short and Lawrence Broderick
$l0.61. Both went through about twenty
eight assessment books, cash books from
IA to AZ inclusive, measures water books
from liz to 40 inclusive, and adjusted water
rent books from to 16 and from Is to lO5.
FIe. was paid $40 day and ne had Two
assistants who received $40 and $S day
respectively. The examination ne mas
conducted cost the city $4,000. The ex-
animation covered Registrars Heaiy s
time from May z, 1887, to June 1, 1855, and
Broderick's from June to May, 1891
Under the Healy administration there was was
only a shortage of $13.57 from 1887 to 1883
and that was. found to be due to errors IN
addition. During the time Healy was
Registrar the receipts We're u, ,tSl 244:ao, F,.
Treasurer show only s4,7S3 00S.22. differ
ence of $4,236.1l.
During Frederick management the re-
ceipts were 81. .S1s, $3.50. 40, and the deposits
81, ,5l9, ,979. "a, a difference of $10.6i. OF the
$1061 shortage in BroderickS accounts
5000 was found to be due to errors in
1
reaches only IL cents.
During the Healy management the to-
tai receipts, If all money due mad peen
collected would have aggregated So, l0l,-
May, 1885, and 81 319, $50. 40 more from that
time to April 80. 1897. Measured water
reached s2,951. 357 81; water rents lss s2a1 l,
562. SO; in Arrears from 1887 to 1896. S3l4,-
774.52; in arerars prior to 1881, $685.; meas
ured water in arrears, $76f.12; interest and
penalties $6l, ,404. SO; in all, IS, ,10l 2S4 II
r
evidence of careless bookkeeping, errors
in posting, failures to report and to make
note of cancellations and reductions, ana
even changes in assessments. Evidence,
too, was found the expert says, of men,
in posting, having endeavored to initiate
the handwriting of the clerks who were
Gross carelessness was found in simple
matters of addition, which resulted IN
taxpayers making over payments, and
then being compelled to appeal to the FL
nance Board for the return of money paid
in error. In some instances the returns
made by the Finance Board were never
posted, and all through there seems to
have been unusual carelessness, reckless
ness and inefficiency on the part of the
clerks under both Healy and Broderick.
Absolutely no record is kept by the As
SCISSOR of reductions of water rents, cam
cellations or charges Imposed for nom
payment of water rents within the pre-
scribed time. On an average of $500
leaked away during the ten years Cor
nelius Healy was Water Registrar, but
there is no indication that the money was
misappropriated. So far as the expert
could ascertain he found the shortage to
be the result of careless bookkeeping,
reckless posting and failure to enter on
the books cancellations and so In.
The only record of MONIES received and
deposited at the end of each day is a
simple receipt book and that, the expert
declares, was absolutely no check upon
the work Of the department.
The reports of the Adjustment Com
missioners too were found by the expert
to be in a crude state. The reports were
in single sheets and in that unsubstantial
form were likely to be lost, he reports.
Concluding. he suggests that in future
the records be examined yearly, so that
all errors might be. at once detailed and
rectified. In justice to the clerks, upon
whom the responsibility for the shortage
in Healey's case rests, the expert cites
the fact that the errors in calculating
were made chifly during the busy season,
when the receipts frequently aggregate
$50 COO and 100000 a day.
The report was referred to the Commit.
tee of the Whole. 1t is possible that
Mr.. Healy will be called upon to make
good the amount of the shortage. If he
fails his bondsmen, three in number, all
of whom are good for the amount, will
be called upon to make settlement.