The sun., 1919-04-25
HTRSCHFIELD TO SEE
SCHOOL ACCOUNTS
Justice Hotchkiss Upholds
Right Of Board of Estimate
to Examine Books.
ISSUES WRIT FOR COOK
Mayor Sustains Action Of
Comptroller Craig in Leav-
ing Hearing Of Regents.

The legal right OF the Board OF Esti-
mate, which approprlates money for the
public school system. to examine the
books Of the Board Of Education to see
how that money is being spent was af-
hrmed yesterday by Justice Hotchkiss.
This decision was handed down in grant
ing the request of David Hirschfield
Commissioner OF Accounts, for a writ OF
attachment compelling II. r. NJ. Cook
auditor OF the Board Of Education, to
testify In an inquiry into the finances OF
the board ordered by Mayor Hylan.
Justice Hotchkiss found that the city
authorities are charged with many grave
duties with respect of the disbursement
both Of school moneys directly under the
Board Of Education as well as other
moneys raised by local taxation for
school purposes. that the Board OF Edu-
cation has not unrestricted authority
over the disbursement OF these moneys,
but that the disbursement thereof is sur
rounded by numerous checks and bal
ances which II is incumbent upon the city
officials to observe and enforce.
Discussing these duties, the Justice
continues:
OF INC city OFFICIALS ana
20 the end that they intelligently and
lawfully may perform such administra-
tive duties as are imposed upon them, It
stands to reason that the financial books
and records OF the Board OF Educa ton
must be examined. 1t Is also clear that
without Information as to the honesty
wisdom and care with which the Board
OF Education disburses those moneys
which 1t receives from the city. as a re-
suit of the discretion of its officials
the exercise Of such discretion on their
part would be, in large part. based on
blind credulity
1T is inconceivable that the Legis-
lature intended any such inconsistency
that, having in mind huge sums of
money Which the growing needs Of our
population demand II our public schools
are satisfactorily to perform the great
tasks to which they are devoted, the
city officials have been vested with dis
cretionary power to appropriate ade-
ouAtely and at the same time have been
denied sufficient access to the most eff
client source Of information concerning
the use made Of the moneys"
William =. Burr, Corporation Coun-
rel, said last night that Justice Hotch-
Kiss had sustained fully the contention
OF the Mayor that the Board OF Esti-
Inate had the power to examine the
books OF the Board of Education and
summon witnesses to appear in such an
Investigation.
Mayor Hylan sustained yesterday the
action OF Comptroller Craig in leaving
the hearing OF the State Board of Re-
sents on the controversy between the
city authorities and the Department
OF Education when he found that
the stenographer was taking "only such
notes as Mr.. Moot, OF Buffalo wanted
On the record"
1T is to be regretted" said the
Mayor, that outsiders from Buffalo
and other upstate localities should be
brought In here by Ettinger (william
p. Ettinger. City Superintendent OF
schools). Cook and Deputy State Com
missioner Finegan, the school politician
o. the State, TO retard the Comptroller g
,endeavor to find out what is done with
between $4,000, 900 and $4,000, 900 ap-
propriated yearly for the schools"