The sun. [volume] (New York [N.Y.]) 1833-1916, 1910-10-15
CITY LOST MONEY FOR WATER
IRRF.t . tRITII> ~ HR0Okfi
HI.ISTTF> OEIHT.


~ . rs-...t . A. invest Cat .pn lf tho
water irpar'.U"r' 90 Er.IAiyn mad"
Nv JurnmI-siHu.r - tcuuur'S t...H,s
charges have t...n made agaIu,' WII.au
a Nc6iu.re. the water register - that
borough NcGgIrs = war ,s'.ran
and cannot D.. dsmlss-.d .r'I a.'"r
charx lav" I.-"u made against h.u,
and be hss had an OPPORTUNITY ?. ,n-w-,
them m" report also rr.'frI-e, 81
deputy IumUI>slru"g tH,r.r whr ~.
= gned last week Tho rharg~- agains,
Mcclure are substantially that he ami
Iosisr w"r" 'ar"l-sS ia the conduct
- ~. DEPARTMENT and hat m rpu.'-
gu.rr" they" v"r" re: 4'arf'.as ~ fh.
part 90 eng .gv-"-
H. h- report ,ummIsslou"f i,-dl,A
states that hls investigation disclosed a
lack 20 supervision pN~r "a" ordinary
clerical duties Of IN" furur together w.'h
Ini.yuerahi" errors ~ nearly all - th.
r-p',rdS examined these errors Iu,lrI..lug
MISTAKES 10 computation IuNol ing al
parent financial lpss u tie CITY annually
and reflect NIX a p~rf'Inctory Performance
~ du'ie- ~ clerks and system pi con.
troll over IN" cash handled "a the bureau
Il such = lpps- nature a. o. rnaile a cash
i.r to appropr:a'" public moneys - his
uWn Use. fer considerable I"fl0d
Th.r.. are also revealed discrepancies
IN meter accounts and diFer.uc,-s hstV e.n
N. actual physical condition ~ the prop
critics taVed aud the properties phvsIca.
condition AZ contained 10 the record II
the buTeII
Ih. summary q cash hook receipt.
for the threa years endaI April ~ lPa
shows that those for Isps w.r" 81 >..si
loss than those for 1877 and those f.r .sa
were SIS an ~ lass than 'hp-" frr Isp~
The mos' startling featuE.. - th.. report
relates - alleged rnl~appr"pria'Iun- 10y
the cashier. IT.. system employed ~
to. bureau requires thai IN. cashier pr
some person d"-igna'"d by him shal
receive the moneys paid ry water u-srs
The recording II IA" receipt Of moneys
i tho duty of the financial clerk who
makes the primary entry IN a book called
the ticker Another clerk enters the
same Information IN the daily cash book
The cashiers cage ~ between those
two clerks. When a TAXPAYER g"t- hi,
bill from the clerk in charge - the rate
ledger for the section In winch M, prop.
erty u located he presents I; - the ticSler
clerk. who records Information enough
~ identify the transaction. including
the amount 81 the bill. aud Passes u
through an orening IN tn" cage to the
cashier
The taxpayer then presents himself
A. tho cashiers window and gives the
amount 81 money o4iisd for 10 the bill
The cashier after Collecting the money
dstachsS a perforated Zip which vas
part - the bill ~ the tin" J. was handed
u him The information - this Zip
- entered for permanent record
7 ha TaGhtaF .Iahn Il t',Eyr#.ya
removed proceeds Commissioner Fo--
dick lived az 30 Third avenue. BrOpA-
Ign. and was appointed N May :. Iso7.
at "A salary % 8 2D year Apparently
IN the early part - 1903 la Logan o. collect
sums 81 money and receipt bills without
recording the transactions ~ any manner.
thus divertinR the money collected 70
his own iIse His REGULATIONS undoubtedly
occurred through his receiving money
after y NJ. after the financial clerk
and the clerk IN charge 81 the cash book
had left for the day or Will" they w"r"
ai lunch
1T appears that he was allowed 20 make
entries in 10th the records as we'll a. 10
receive he money Ia some CIlSss he kept
the stubs which would apu"ar 20 indi
cate that he intended TO replace the money
before his misrepresentation wer" dis
covered specific irr-gularity 81 go
j. TnentioBed a. "vider," ~ N" nature
Of the alleged wTonRdo.nR.
Both DEPUTY Commissioner COvier
and Water Register McIuIr" says Com.
~ i=@ .oner FD-dIck -adTi''e1 that they
knew - tEe-" irregularities practically
fT, ~ the date of their frs; discovery, IN
jan. IgIs II would appear. however
that no serious effort was mad" 10y "i'h"r
81 them 10 prevent a cont in'Iati Ion 81 'he
pra,fica the cashier remaining ~ n!- ,
pO~l'i0n until dismissed in April. 1870.
Prom III. drf- - tho first unr~cord"i
col!-stiOn until the end % the cashiers
s.r'.io. Taxpayers from time 10 tine pre-
safIfs-d receipts for items which Appeared
to - unpaid
when confronted with these bills the
cashier admitted the payment and stated
thai he must have overlooked tho item IN
sorne manner. And IN each instance he
refunded the amount called for NJ the