New-York tribune., 1910-05-24
CITY ACCOUNTS LOOSE
Williams Reports Finances Ad-
ministered improperly.

Albany, May 23.-The special report u
the State Controller, made anhualS
garding the work of his office uhdeI tis
municipal accounts Law, was traiishii. ..oU
TO the Legislature tonight. Dhoer 'i'i'
law, examinations are MADE OIL lho a.
counts of cities of the second ana the tiiii y
classes, counties outside OF the city oi Nc"
York and incorporated villages IN tlie s'a'o
The most important fact reported Is lnal
these municipalities expended during the
latest fiscal year of each an aggregate oL
nearly sS5OOo.eoo This is equal 10 heaffs
three times the total of general inno eA-
penditures of the government OF the 9taso
of New York. The Controller contfasts
the work of his examiners with the lofnier
perfunctory methods of committees ap-
pointed by boards of supervisors lie says
that at present. while not asserting that
members of boards of SUPERVISORS, Iuilv
cognizant of the confidence repcsed in
them by the taxpayers of their districts
would knowingly be parties to or sanction
any scheme to effect misrepresentation
of any part of the taxpayers money, it is
found that in not single municipality ex-
amined have the finances been admins
tered in an absolutely proper and lawful
manner" The opinion is expressed, how
ever, that many of the irregularities result
from precedent established by previous
boards, and followed by succeeding boards
without full understanding by supervis-
ors of their powers or a desire to inform
themselves Of the lawful way In which
their duties should be performed.
Such duties, as regards the auditing an6
approving of accounts, are then defined
It is stated that the principal purposes
for which Illegal expenditures OF county
moneys are incurred are compensation and
expenses of supervisors, and OF county OFF,
cials and .other assistants, together with
printing and publishing" Numerous il
lustrations are presented of questionable
transactions, in particular the borrowing
of money on temporary loans.
In consideration of figures reported
by counties, it is shown that the largest
single source of revenue is from the levy
Ing Of taxes. In cities the most expensive
branch Of government is that of public
works with the departments of public in
struction and of public safety next in the
order named. The Controller states that
in nearly every instance in which a n,u-
nicipaity owns and operates It's water sys-
tenn that system is operated at profit
The report contains a statement of what
has been accomplished toward furnishing
of cities. counties and villages, and is ao-
eompanied by tables of comparative figures
showing the principal sources of revenue
and the principal purposes for which
moneys are expended In the various r11u-
inequalities One fact reported is that GER
tain of the cities have incurred Indebted
ness nearly equal to the statutory limita-
ton OF 10 per cent of the assessed value of
real property
The Controller presents some clear views
of the proper administration of 1nunicinaI
hnance. He declares that public officials
Should be compensated for the work thev
perform and the responsibility imposed on
them, but similar services and similar re-
spohsbilities should be equally rewarded -"
He offers in conclusion the plain opirtona
that the fee system of compensation
should be abolished: that all public officers
should be placed upon salary basis. and
that uniform laws should be enacted for
the government of municipalities of the
same class"