New-York tribune., 1909-05-24
FOR UNIFORM ACCOUNTS
rNDER W4DSWORTH LAW
Co9trolcr GapS InStrUcfing County
and Village Officials.
nv 1s,esrsnh 70 IL Trihune.l

.rra-~ May 2S.-FcIlovvinE the ideas of Controller
c.-s ana O,to Kelsey. s5s FIRST deputy, the bureau
.,--f-fnai accounts IN the Controllers office is
- 7ac gradual installation of z uniform scs-
-, n accounting for countics and villages. This
- -.-~, ,.-r ne extended 10 third and second class
It's IN she opinion or the Controller and his
-, II VIII accomplish more toward the preTen-
- ~ f~recularitie= In COUNT and municipal af-
,,-e and the alraost inevitable tendency 10 Eraver
---,a-s. than any other one thing.
--,-7s-f--t5ars O county and municipal affairs in
7--= upstate districts begin h. Controller Glynn
80 -r-a Wa6syyp-.h p law and carried on by Con-
.-e---~ Cars showed erasion and disohedience Of
- laws and in some instances far graver conGi-
.~s e--rf rs that In Oneida County. which has
--s,-~- io the conviction NJ supervisors Some OF
.-te .-+ course has no-n due 10 corrupt officials
I'D RE far-aachiug influence Of political rings
u-- IN The main the investigators Of the hureaV
49, f--r-T i- due actual ignorance Of the law
-, county officials and lack Of any method Of i'm
--4-- ,--ef- knowledge Of the requirements Of
-. law and q their official duties That being
5r7rs--a-e5. systematic effort TO prevent irTeS-
-,,,-f-fe hs the uniform system Of accounting con
-,---la.eE hv the Wadsworth law and careful ex-
s-,s-atsors thereafter was determined on as the
,--s- effective method OF meeting the situation
- -az -coue almost axiom III political circles
-s- county affairs are loose ended and their Off
cisi business sIipshod Reasons for this are MANI:
C7.--- officials never are ove-Vaid, according 10
5-;-s--l standards Frequently they are not chosen
s,e-ay <rl their fitness for The particular Offices
- e-a 70 III In many OF the rural counties
--aoes go by favor and not ny fitness It IS the
custom IN most # the counties. probably in the
s-s-e t-~ The Eoar4 II Supervisors 10 hold Only
one meeting year. except on extraordinary provo
cation At that meeting a sort Of budget would
Ia discussed. appropriations made. improvements
r4ssed au and any work necessary before the next
s-ra. meeting allotted committees of the Board
of Supervisors
KELSEY TAKES LIVELY INTEREST
Krav.-e.aa of these conditions caused Speaker
Wadsp.urrl rleu an AsseublyTnan from Liv-
.-cs-rr county, to Introduce The original county
s-5 raafeias1 accounts biz in 1866. providing for
annual reports To the Controller and examination
- of -l5 affairs IF counties outside Of those com
Rising Nery York City, second and third class
cities and Incorporated villages Otto Kelsey then
Controller. took "a lively interest in the measure,
Is be has tl all subsequent amendments 10 the
original law Controller G'ynn. taking office IN
.1s began "a series II county Investigations which.
whether ur not they were conducted with a view
70 -letr effect on partisan politics. showed Gepior
able conditions in many counties. Affairs Of some
cities we're taken up also, notably Albany. just
tetl-e 1lr. Gvuu went out OF office.
Controller laus got a somewhat different notion
ot the purpose Of the law and the work Of the
Bureau ot Municipal Accounts. lie and Deputy
Controller Kelsey determined 70 work up the Sys-
rs-1 Z uniform accounting and lay stress on that
ra--e- than investigating conditions Give
me county ana nLl'lalS Stlitlll-llE 10
work on. and, + necessary. teach them their duty;
t,e1 hold them responsible if they don't live Up
q -he LAW" was the way they figured out the
sit-a--eu- That they are doing.
The Bureau Of Municipal Accounts is At work
now e pamphlet, which VIII be completed in
Tie course OF couple of months outlining to
county treasurers their duties under the law, and
telling 1lem how to handle various situations
which arise ~ tie regular course Of their work,
and il has been found that there was grave need
1.- exactly that kind Of instruction Many county
t-=asu-ers-aoue-t enough farmers with no po-
-real experience. Ittle general business knowledge
snd almost none Of the iutricacIes Of accounting
had et their books get bad tangle, involving
themselves snG other officials IN lawbreakIng or
t--lu-C 10 perform duties imposed under the laws
simply ead solely through ignorance. The came
lining has been true Of other county officials, es-
Icc-aIg OF supervisors
VILLAGE TRUSTEES INSTRUCTED
The lrst steT taken ry the Controller was TO
Issue to Tie president OF each incorporated village
q letter setting forth in detail the duties Of the
village board of trustees regarding their annual
financial statement This contained Instructions
tar tie proper separation Of village moneys into
---1s-strezt. water. light. sewer and the Uke-and
f-7 preparation and adoption OF the annual tax
budget some idea q the conditions existing IS
given hy this paragraph OF the letter:
Many Village I1easurers state that it is difficult
ana sometimes Impossible Tor tLen 10 seuarare the
receipts and disbursements Of their Offices CO -
L. sao" the sources of such receipts the ngrnoeas
IL winch moneys are received and the PURPOSES
-ol "ticA moneys are dlsbuTsed- The principaI
ra-a-a given lE them for their inability so =, do
Is because they are not Informed Of the several
purposes far which village moneys are raised and
also because orders drawn on them for the nav,
i.sat ~ b.--s audited hv tie village board do NOT
-.-.1-+e '-e purposes for which such payments are
rl be made"
--e letter ~ instructions gave fun information,