The daily morning journal and courier. [volume] (New Haven, Conn.) 1894-1907, 1899-11-01
REPORT OF THE EXPERT
REGARDING THE ACCO UNITS OF EX-
CONTROLLER BROWN.

Finds That There is Nearly 100 Du
the City-Errors and Discrepancies II
u Maze of Figures, Entries, Vouchers
Etc.-Report to Go 10 the Corporation
Counsel.
City Controller Rowe made public
yesterday the report submitted to him
by Expert j. p. Kendrick, who has
concluded his investigations of the ac-
counts of Former City Controller Ben
jainin T.. Brown.
The report states that the former con-
troller is indebted to the city In the
sum of $1O93.o4 The report will be
turned over to the corporation counsel
with instructions to collect the amount
alleged to be due. 1t says:
New Haven, Conn, Oct Is, 1899
j. N. Rowe, Esq, Controller, City OF
New Haven:
Sir--The following report is respect
fully presented as the result of an in
quiry made at your request. 1t relates
sANNNt
itor or controller and the city clerk of
New Haven on the treasurer and to the
vouchers corresponding to such orders
for the years 1895, 1896, 1897, 1898 and
the first five months of the year 1899.
The controller, in his opening remarks,
says that he finds that he has examined
all the incomes against the city as ap-
proved by the board of finance, and
that he has compared them with the
stubs and finds several discrepancies,
but none of large amount. He did not
think it within his province to go into
the figures as to the department of
charities and corrections, which has only
been a city department since December
q, 1897; neither did he consider it with
in his scope to consider the wisdom Of
any contract for which an itemized bill
had been approved by the board of
finance. There are several invoices
lacking the whole number of signatures
requisite for approval, but the items
were found correct. One of the orders
drawn by the auditor and controller
and paid from June l, 1895, to June l.
1899, except the orders on the sewer
fund accounts and orders for the week
ly wages on the pay rolls of the board
of public works, have been examined
and compared and they agree except as
to the following discrepancies:
The controller then proceeds as fol-
lows:
The amount of $12119 received in ac-
tual cash from the town of New Haven
by the former controller December 7,
1897, as per record, was received by the
city treasurer May 90, 1899, as per cred
it ticket at bank.
For the following eleven payments
chiefly as per stubs in the order books,
there does not appear to be in the con-
trollers office any original voucher APP
proved in writing by the board of
finance.
1ss5-July %. No. $50. Bills pay
able -. ......................$ 28,500
This was a transfer from the general |
account to the sewer fund account, and |
was just payment
1S95--July o. No. 8S1. Interest $41S |
This belonged to the sewer fund ac- |
count. 1t does not appear to have been |
paid to the sewer fund account. This !
order was made payable to the order of |
benjamin E. Brown, City Auditor.
Interest" The only endorsement upon
the order is: BENZ. E. Brown, City |
Auditor" 1t appears that this amount,
s41s, is due from him to the city.
1Ss5--Nov. %. No. ITO. Benjamin
e. Brown, "for supplies" 800
None of the three orders mentioned
above appears to be recorded in any ;
classification book The order first
named above-No. $50, bills payable,
1928, 500-is clearly entered in the Year
Book.
1S95-Dec. 81. No. 1853. G. S. Mer-
sick, treasurer, Temporary
loan to sewer fund account" US7000 |
This was a just payment, and was in
every way properly accounted for and
entered by the treasurer.
The seven orders following Were pay
able to the former auditor or controller
either officially or personally:
la06-June 2. No. 2,S74. ''On ac-
count expense out of town on I
bond business" .........."..SS0
This order does not appear to be re-
corded In any classification book.
Ls96--June 8. No. 1857. On stub. SIS {
The amount in the classification book /
Is SIS. The order is for $3.50. &
In the Year Book for 1897 on page 81, !
appears this line: Add error in print I
"a report $135." The treasurers record
book shows no receipt Of such money {
in what has been shown to me in the t
controllers Office as copy of this e
,ouci1er the amount is SIS. The writ
eu part of this paper Is in pencil, and | 9
S in the handwriting OF Mr.. I'll. L. Fill. f
rhe figures on the stub arc understood t
o be his. This paper as an exhibit is O
to this report The three | I
men named in the body of this paper as s.
,ayee do not, as I understand, now re- II
members to have received these pay t
nents of money from the former con-
roller. n
/. No. 1853. "For &C I
count contracts for finishing t
band stand completing APP Fl
preparation for 1885, ......-.. S45,04
Of this account, $500 was paid to one fl
ontractor for contract work. In the l.
bsence of the voucher, explanation as
0 payment of the balance, $45.04, is
lckng.
49, No. 1,2bS ..,..........$ 5000 a
Mr.. 3. e. Brown, pending further ey tt
by him, expresses the opin- a.
IN that this order was drawn and APP 81
roved by the board of finance for eX II
In, bo | r