New-York tribune., 1908-06-22
maoe. Another alleged violation OF the Penal Code
is found in the following practice:


apprise the Borough President Of the illegal prac-
tees OF the bureau. and make him constructively
oharseabie with knowledge thereof.
QUESTION OF FORGERY RAISED.
Section 5l4 of the Penal Code referred to above
makes it forgery in the third degree for officer
In the employment of a corporation to falsify or
alter unlawfully any books records belonging to
the corporation. In the table of findings the Com
missoners of Accounts have this to say regarding
the practice of charging in assessment proceed
ings:
Records Of payments of salaries to engineers en-
gaged on assessment work have been consistently
. ta) IN oTercharges TO some property owners and
IN l1ndercharges to others;
ID % IN charges TO corporate stock and assess
ment bond accounts that should have been made
(c} In false e" representatons @ in eeTtidcates to
Board OF Assessors as to amounts Of engineers
sessment on property.
Continuing the discussion Of assessment pro-
ceedings the report finds
The Borough President has needessly delayed
SCISSORS With the result that the interest payable
by property owners through assessment has been
materially increased
An analysis of proceedings in the bureau of
sewers and highways disclosed, the report says
an average elapsed time of S61l days in the for
and 19S days in the latter bureau between
the acceptance of the work and the certification
Of the assessment lists. The report says:
ordinary
cases thirty days should not be ample time in
which TO complete the assessment list after the
President 1t is not alone question OF unneces-
sary and excessive interest p3id & b{ @ @taxpayeMTs M
fraud and deceit, made possible, direct result
properfy who take title Without knowledge Of
pending assessments.
Under the title of "Msdirected Expenditures
the report makes this finding:
A revenue bond issue authorized by the Board
Tha raTATa aGpTDT al ~ hp
President that important and connecting thorough
pave upimportant Side Streets, On the list Of
streets for repaving out OF this fund appears
HAS & eard Pea om9ehv see as eHtensve 6edng
sioner OF Public Works Murray, who prepared this
list. stockholders in the Geszler-1aas Realty
Company
The report further says this subject:
proposed for Improvement in the list submitted to
the Board of Aldermen makes the conclusion in
these improvements was highly mjustifable and
in its terms misleading We are unable TO at
Tor iprovsen5 upon which The apPca,thion ,h do for
ough President the Chief Engineer. the Commits
sfoner Of Public Works and the Superintendent of
Highways were guilty of most culpabe and gross
while the Improvement of these streets was not
instances we have failed to find any instance
as to warrant burdening the city at large with
its cost Aside from that question however, there
tive officer TO the fiscal authorities for funds made
upon misleading representations.
WASTE IN PAYROLL EXPENDITURES"
Waste IN Payroll Expenditures is the title Of
chapter showing how. according TO the calcula
tions OF the Commissioners Of Accounts, from 40 to
90 per cent more money than necessary
spent in the various departments Excessively
large forces of men We're employed. labor saving
devices were not used and proper supervision was
not provided says the report of conditions nvesti
gated last summer.
The percentages of waste and the total amounts
Of money wasted In the various bureaus since Jan
uary /. 1902 calculated by the Commissioners of
Accounts as follows: Highways, 80 per $652,-
l7S IL: sewers. Il per $3d2 206 80; public build
ings and offices. s175056 o.
The report shows that while it cost about s4o2 IS
room. total of s9,70 %. TO clean the Municipal
Building in The Bronx in 1897. a large privately
owned office building had its rooms cleaned for an
average Of s9007 year. The Commissioners of Ac-
counts asked cleaning contractors TO submit bids
for cleaning the Municipal Building. The lowest
bid $2S35 and the highest $4,SG0 One bidder.
whose figure was $500 said he was prepared to
keep the building as clean as found at the time OF
his examination for $500 year
OF the bureau Of public offices and buildings the
report says:
g M & we &c soned sd G that from JRnuary
has reckiessIy wasted through the payroIi Of the
bureau Of public buildings and offices slo4547 56
gineers, freme1 stokeGs rs etc $Is4lS in salaries
tendent and administrative staf-s175,O56 OF,
total
Another finding reads:
The Borough @ PEesdent has IF fgeggsntg nged M
rescinded contracts TO bidders obviously and even
tors.
The report says that in every instance the con-
tracts referred to We're relet at a higher figure.
The result in such case, according 10 the re-
port that the cost to the city was Sl. us 81
above the estimated cost. Part Of this was dam
ages recovered account Of the resembling of the
contract.
In connection with contracts for public works
the report also contains the following findings:
The Borough President has permitted the use Of
are vague unscientfhc and thoroughly inadequate |
10 protect the city. The chief engineer and the /
5ie by reason Of lack Of technical knowledge of
properly prepaTng and aending f 70 & {ne a
assistants TO depend upon who have the neces- |
,ary technical training.
S c. Thompson is the engineer in charge Of the |
bureau Of highways.
NEED OF STANDARD SPECIFICATIONS.
The commissioners observe in this connection that
the facts developed in the investigation in The |
Bronx as well as in that of Borough President |
Ahearn's Office in Manhattan. point clearly TO the
necessity for Standardization of specifications for
construction work throughout the city.
Regarding other bureaus the report says:
Organization has been entirely lacking in the |
office of the property clerk No provisions have !
been made for the protection of stores. and hardly
a pretence has been made of keeping records |
The Superintendent of Buildings has arbi- |
terpretation Of Section 2 Of the Building Code; |
has, in numerous instances. illegally granted /
permission 10 violate provisions Of the building |
code. and has frequently, for period Of years, |
unnecessarily delayed action on violations.
The most important part of the chapter entitled |
Construction Of Public Buildings" is the discus
sion Of the Bronx Courthouse, about which |
much has appeared in print. The findings in this |