USA > Massachusetts > Worcester County > Milford > Town Annual Report of the Officers of the Town of Milford, Massachusetts 1923 > Part 2
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Ray Bauter, damage to property from over- flow of catch basin .... 40.00
Annie Phillips, damage to property from over- flow of catch basin .. 160.00 $300.00
Stationery, Stamps : Paid Reynolds Music Store, books for collector and auditor 11.70
31
Commonwealth Press, selectmen's order books
145.00
D. J. Sullivan, Town Clerk, reimbursement for cash disburse- ments for postage and express 42.50
Remington Typewriter Co., ribbons and paper Reliance Ribbon and Carbon Co., ribbon and carbon paper .. ..... Hobbs & Warren, license blanks and books ........
5.45
3.50
28.14
Davol Printing House, assessor's books and schedules 32.75
Francis Doane Co., Inc., assessor's books 24.90
Cahill News Agency ... 36.74
W. F. Clancy, assessor, reimbursement for cash disbursements for postage and P. O. box rent 15.00
Thomas Groom & Co., treasurer's check books 113.13
H. D. Whitney, P. M., stamped envelopes for treasurer 10.96
Commissioner of Pub-
lic Safety, license blanks .60
Thorp & Martin, collec- lector's book 4.10
32
A. H. Bartlett Co., Inc., birth blanks 3.00
P. B. Murphy, dog li- cense book, birth blanks 25.00
Burroughs Adding Ma- chine Co., mainte- nance service for add- ing machines, paper .... 25.15
$527.62
Sundries : Paid N. E. Tel. & Tel. Co. service 164.34
J. J. Maloney, return of lock-up keys .... 1.00
W. W. O'Brien, return of lock-up keys ........ 1.00
John H. Egan, expenses of selectmen to hear- ings in Boston. 20.25
James Luchini, civil en- gineer, street plans and surveys 99.00
Ring & Welch, leather bag for treasurer. 4.00
Clark Ellis & Sons, re- pairing drinking foun- tain 5.95
Fred W. Casey, trans- portation of inspector of animals 20.00
Milford Water Co., water for troughs and drink- ing fountain 124.00
Peter P. Casey, repair- ing street signs. ..
4.00
33
Charles Cenedella, re- turn of lock-up keys .... W. L. Gurley, sealing clamp and tags for sealer of weights and measures
Waters & Hynes, labor on drinking fountain John E. Higgiston, ex- penses of selectmen in hearings in Boston .... Dea n R. Spindel, ex- penses of selectmen to hearings in Boston and Worcester
Worcester County Ab- stract Co., examina- tion of title, and ab- stract for assessors .... 108.51 Used Car Statistical Bu- reau, automobile book for assessors 15.00
J. H. Furlong, agent, safeguard check writer for treasurer
55.00
George A. Barry, treas- urer, reimubrsement for cash disburse- ments for certification of town notes and postage 90.70
Milford Water Co., labor on drinking fountain .. 6.66
1.00
8.12
Trinity Episcopal Par- ish, for corner of land, Congress street 5.00
5.78
7.00
90.00
34
Framingham Decorating Co., decorating town hall building 35.00
Ward's Express, truck- ing
1.50
W. J. Walker & Co.,
messenger, interior robbery and safe burg- lary insurance for tax collector 147.83
J. B. Edwards, teams for assessors 51.00
H. A. Daniels, paymas- ter's robbery policy for treasurer 76.95
Louisa Lake Ice Co., ice for drinking fountain 99.78
B. & A. R. R., freight on traffic signs. 5.39
$1,253.76
Total expenditures $4,992.83
Balance unexpended 7.17
$5,000.00 $5,000.00
INCIDENTALS (UNPAID BILLS, 1922)
RECEIPTS
By appropriation
$254.11
EXPENDITURES
Paid H. S. Chadbourne Co., gar- bage cans $41.46
Avery & Woodbury Co., use of chairs 2.25
W. E. Southland, lunches for election officers 29.10
Waters & Hynes, labor on signs 2.20
35
George A. Barry, Treasurer, reimbursement for cash dis- bursements for certification of town notes and stamps. .... Reynolds Music Store, book for collector
15.00
2.70
Louis P. Pratt, labor on drink- ing fountain 15.75
Commissioner of Public Safety, license blanks
3.05
J. B. Edwards, teams for as- sessors
20.00
William P. Clarke, printing .. ....
7.25
Cahill News Agency, stationery
7.30
Milford Daily News Co., adver- tising
100.60
Balance unexpended ..... 7.45
$254.11
$254.11
TOWN HALL
RECEIPTS
By appropriation
$2,800.00
EXPENDITURES
Paid Daniel M. O'Brien, janitor $1,200.00
Milford Gas Light Co. Light .. 9.08
Milford Elec. Light & Power Co., light
210.25
Milford Water Co. water
43.77
B. Vitalini, coal.
336.41
H. M. Curtiss Coal Co.
508.69
Avery & Woodbury, feather duster 4.75
Waters & Hynes, carpenters
labor
19.13
Crowell & DeWitt, supplies ...... 4.55
L. P. Pratt, plumber labor. ..
19.18
36
Chester Benotti, labor 3.00
Eugene Durfee, labor 13.00
John C. Wilson, police duty .... 65.00
Edward C. Beaulac, police duty
18.50
Ernest L. Bagley, police duty
40.50
Niro & Niro, electrical work and supplies 27.59
Beacon Supply Co., electrical supplies 10.00
W. P. Jones Elec. Co., electri-
cal work and supplies
22.87
Alphonse Calzone, police duty 17.00
Thomas McDonald, police duty 13.50
Commissioner of Public
Safety, boiler inspection .. ....
5.00
Dolge & Co., disinfectant. 12.00
H. S. Chadbourne Co., supplies
5.75
F. A. Gould, supplies.
6.85
C. L. Barnard, care of clock ....
50.00
H. I. Dallman Co., floor
brushes 15.90
H. A. Cass, supplies
32.48
John E. Higgiston, plumbing ..
37.85
Sanitas Mfg. Co., ventilating urinal
40.00
Balance unexpended 7.40
$2,800.00
$2,800.00
TOWN HALL (Unpaid Bills 1922) RECEIPTS
By appropriation $234.00
EXPENDITURES
Paid Daniel M. O'Brien, janitor $200.00
Waters & Hynes, carpenters
labor
3.25
M. E. L. & P. Co., light. 30.75
$234.00 $234.00
37 PREMIUM ON TOWN HALL INSURANCE
RECEIPTS
By appropriation $1,800.00
EXPENDITURES
Paid Paul Doane, agent.
$141.38
J. F. Hickey, agent.
141.38
E. J. Nutter, agent.
141.38
William F. Clancy, agent.
141.38
W. J. Walker & Co., agents.
141.38
Paul Williams, agent.
141.38
Henry A. Daniels, agent.
155.01
John H. Cunniff, agent
141.38
John H. Egan, agent.
141.38
Lewis Hayden, agent. 141.38
Frederick A. Nealon, agent.
141.38
F. E. Mann & Son, agents.
141.38
B. J. Clancey, agent. 87.00
Balance unexpended. 2.81
$1,800.00
$1,800.00
MEMORIAL HALL
RECEIPTS
By appropriation $1,000.00
EXPENDITURES
Paid J. Warren Richardson, jani-
tor
$385.00
Milford Gas Light Co., light ....
6.00
Milford Water Co., use of
water
11.72
Chester Bennotti, labor
143.00
Barney Coal Co., coal.
342.58
T. E. Morse Co., painters.
9.05
William Mesho, labor.
4.50
William Foster, labor.
6.00
Clark Ellis & Sons, labor and
38
supplies
35.46
C. E. Brock, assistant janitor 20.00
George S. Whitney, labor .... 9.10
H. S. Chadbourne Co., supplies
25.35
Balance unexpended
2.24
$1,000.00 $1,000.00
MEMORIAL HALL Unpaid Bills, 1922 RECEIPTS
By appropriation.
$24.95
EXPENDITURES
Paid Chester Benotti, labor .. 20.00
H. S. Chadbourne Co., supplies 4.95
$24.95 $24.95
MEMORIAL HALL Unpaid Bills, 1923
J. Warren Richardson, janitor, month of Dec., 1923. $35.00
Chester Benotti, labor
46.50
$81.50
MEMORIAL DAY
RECEIPTS
By appropriation
$400.00
....
EXPENDITURES
Paid Herbert Parkhurst Q. M. Post 22, G. A. R $200.00
J. W. Powers Post American Legion 200.00
$400.00 $400.00
39 SALARIES
RECEIPTS
By appropriation $16,500.00
EXPENDITURES
Paid John H. Eagan, selectman .. $45.10
Francis G. Kerr, selectman .... 45.10
John E. Higgiston, selectman ..
204.90
John H. Cunniff, selectman .... 250.00
Dean R. Spindel, selectman.
204.90
Alfred B. Cenedella, Esq., town solicitor. 45.10
Alfred B. Cenedella, Esq.,
Town solicitor, extra legal fees
123.78
Chester F. Williams, Esq.,
Town solicitor 204.90
Chester F. Williams, Esq.,
Town solicitor, extra legal fees
267.42
Dennis J. Sullivan, town clerk and clerk of selectmen
1,000.00
Dennis J. Sullivan, town clerk, recording births, deaths and marriages (1922) 733.50
George A. Barry, Town treasurer
1,000.00
Matthew J. Carbary, tax col- lector, collection of taxes and sewer assessments of
1916 - 1917 - 1918 - 1919 -
1920 - 1921 - 1922 - 1923
3,034.82
John P. Callery, highway sur- veyor 1,701.00
Michael B. Sweeney, chairman overseers of poor. 250.00
Fred M. Crowell, overseer of poor 150.00
40
Fred J. Coleman, overseer of poor
150.00
Frank P. Dillon, chairman of
sewer commissioners. 250.00
Alfred F. Martin, sewer com- missioner 200.00
Louis P. Pratt, sewer com- missioner 200.00
William F. Clancy, assessor ..
1,044.00
Frederick W. Holland, assessor
924.00
Frederick A. Nealon, assessor
1,044.00
Henry Sanclemente, assisting assessors 78.75
Alice Birmingham, assisting assessors
4.00
Mary E. Pelky, assisting
assessors 4.00
William P. Clarke, auditor. ... 200.00
George W. Billings, registrar of voters
150.00
Umberto Tosti, registrar of voters
150.00
L. Blaine Libbey, registrar of voters
150.00
Dennis J. Sullivan, clerk,
registrars of voters. 175.00
Fred M. Daniels, inspector of wires
400.00
Dr. Benjamin F. Hartman, in- spector of animals. 200.00
Daniel M. O'Brien, sealer of weights and measures .. 300.00
Daniel M. O'Brien, use of
auto as sealer of weights and measures 38.00
John E. Higgiston, board of health 18.00
41
Maurice J. Quinlan, board of
health
100.00
Francis H. Lally, M.D. board of health 100.00
James J. Best, board of health
41.00
John E. Higgiston, plumbing inspector
150.00
Maurice J. Quinlan, assistant
plumbing inspector 150.00
Balance unexpended
1,018.73
$16,500.00
$16,500.00
SALARIES, (Unpaid Bills, 1922)
RECEIPTS
By appropriation
.....
$389.50
EXPENDITURES
Paid John E. Higgiston, plumb- ing inspector $187.50
Matthew J. Carbary, tax col- lector, collection of taxes of 1917-1918-1919-1920-1921- 1922 202.00
$389.50
$389.50
SECRETARY OF FINANCE COMMITTEE.
RECEIPTS
By appropriation ..... $50.00
EXPENDITURES
Paid William A. Murray, secre- tary 50.00
$50.00
$50.00
42 POLICE DEPARTMENT RECEIPTS
By appropriation $12,000.00
EXPENDITURES
Paid Ernest E. O'Brien, Chief ......
$332.00
Ernest E. O'Brien, Up-keep of automobile
65.00
John J. Maloney, chief.
1,468.00
James J. Fullum, patrolman ....
1,470.00
William J. Corbett, patrolman
732.00
Mark T. Thibedeau, patrol-
man
128.00
Thomas F. Malloy, patrolman
320.00
Frank J. Davoren, patrolman
190.50
William J. Fitzpatrick, patrol-
man
567.50
Alphonse Calzone, patrolman .. man
1,203.50
Iginio Pantano, patrolman ......
771.00
Charles M. Cenedella, patrol- man
150.50
Charles Caruso, patrolman ....
6.00
Otis J. Julian, patrolman. ......
168,50
Ernest L. Bagley, patrolman ..
131.50
James J. Birmingham, patrol-
man
1,123.00
Edward C. Beaulac, patrol- man
1,068.50
John J. Wilson, patrolman.
205.50
William W. O'Brien, patrolman
265.50
Walter F. Snowling, patrolman
306.50
N. E. Tel. & Tel. Co., service 152.27 H. D. Bullard, automobile sup- plies 49.33
Coyne's Tire and Service Sta-
tion, automobile supplies ...... 96.17
1,203.50
43
Auto Sales Co., automobile supplies 110.14
Fahey's Tire and Service Sta-
tion, automobile supplies ......
14.14
Auto List Pub. Co., 2 years subscription for Mass. Auto Lists 85.00
Special police duty July 3-4 .... 164.50
John J. Maloney, rent of garage and automobile sup- lies 31.31
Fred J. Reynolds, automobile hire 2.50
Fred H. Curtiss, automobile hire 2.00
Gillon Bros., automobile hire .. 3.50
D. Gulbangian, automobile hire 1.00
M. J. Higgins, automobile hire 1.00
Joseph J. Fahey, automobile hire 1.00
Cahill News Agency, sta- tionery 5.10
Frederick A. Nealon, premium on automobile insurance. 42.00
F. H. Marshall, lenses for traffic signs, automobile sup- lies 18.30
Go Gas Station, automobile supplies 16.99
Traffic Sign Signal Co., traffic signs 45.00
H. J. Dwyer, painting and lettering traffic signs. 23.50
Joseph F. Brown, painting cross walks 24.00
American Railway Express .... 4.32
44
Motor Equipment Co., auto- mobile supplies 1.75
E. F. Porter, paint.
3.50
Balance unexpended
428.68
$12,000.00
$12,000.00
TOWN DEBT RECEIPTS
By appropriation
$29,500.00
EXPENDITURES
Paid Old Colony Trust Co., sewer- age and school loans. $13.500.00
National Shawmut Bank,
sewerage and highway loans 14,000.00
Milford Savings Bank, loans
2,000.00
$29,500.00
$29,500.00
INTEREST RECEIPTS
By appropriation
$21,500.00
EXPENDITURES
Paid Milford Savings Bank, on town notes $8,595.16
Old Colony Trust Co., on
sewerage and school bonds 4,449.50
National Shawmut Bank,
sewerage and highway bonds 7,957.50
Balance unexpended 497.84
$21,500.00 $21,500.00
STATE AID (Civil and Spanish Wars) RECEIPTS
By appropriation $2,200.00
45
EXPENDITURES
Paid various persons
$1,698.00
Balance unexpended
502.00
$2,200.00
$2,200.00
MILITARY AID RECEIPTS
By appropriation
$700.00
EXPENDITURES
Paid various persons.
$90.00
Balance unexpended
610.00
$700.00
$700.00
CARE OF GRAVES (Soldiers and Sailors) RECEIPTS
By appropriation
......
$100.00
EXPENDITURES
Balance unexpended ..... $100.00
$100.00
$100.00
SOLDIERS' RELIEF RECEIPTS
By appropriation
.....
$3,000.00
EXPENDITURES
Paid various persons
$2,921.08
Balance unexpended
78.92
$3,000.00
$3,000.00
CARE OF TREES RECEIPTS
By appropriation $1,000.00
46
EXPENDITURES
Paid Patrick F. Fitzgerald, tree
warden
$621.00
Andrew Cunniff, labor
92.00
Leroy Busch, labor
156.00
Joseph Hickey, labor
8.00
Joseph Marino, labor
8.00
Anthony Oborski, labor
4.00
Daniel Pratt, labor
8.00
L. E. Belknap, blacksmith,
sharpening tools
11.80
Waters & Hynes, carpenters, labor
3.40
Clark Ellis & Sons, supplies ....
6.45
F. A. Gould, supplies
10.68
William P. Clarke, printing ....
7.50
James B. Edwards, teams .. ...
57.00
Balance unexpended
6.17
$1,000.00
$1,000.00
PLANTING SHADE TREES
RECEIPTS
By appropriation $100.00
EXPENDITURES
Paid Patrick F. Fitzgerald, tree
warden
$41.50
Andrew Cunniff, labor
34.00
Barton C. Emery, labor
24.50
$100.00
$100.00
GYPSY MOTH SUPPRESSION
RECEIPTS
By appropriation $700.00
47
EXPENDITURES
Paid Patrick F. Fitzgerald, supt.
$337.50
Andrew Cunniff, labor.
264.00
Patrick Curley, labor
82.00
James B. Edwards, team hire
12.00
Balance unexpended
4.50
$700.00
$700.00
PREMIUM ON COMPENSATION POLICY RECEIPTS
By appropriation $1,000.00
EXPENDITURES
Paid Maryland Casualty Co., J. F. Hickey, agent $1,000.00
$1,000.00
$1,000.00
UNPAID BILL
Maryland Casualty Co., J. F. Hickey, agent, balance due on premium.
$30.18
TRUSTEES FOR COUNTY AID TO AGRICULTURE, WORCESTER COUNTY FARM BUREAU
RECEIPTS
By appropriation $200.00 ....
EXPENDITURES
Paid Worcester County Extension Service $200.00
$200.00
$200.00
PURCHASE OF LAND FOR MUNICIPAL PURPOSES, CORNER OF EAST MAIN AND MEDWAY STREETS.
RECEIPTS
By appropriation $2,100.00
.
48 EXPENDITURES Paid Thomas F. Roger for land and buildings $2,100.00
$2,100.00
$2,100.00
UNPAID BILL Thomas F. Rogers, balance due for land and buildings $87.50
PREMIUM ON TREASURER'S BOND RECEIPTS
By appropriation
$200.00
....
EXPENDITURES
Paid Mass. Bonding Co .. P. B.
Carron, agent
$200.00
$200.00
$200.00
PREMIUM ON TAX COLLECTOR'S BOND RECEIPTS
By appropriation ....
$250.00
EXPENDITURES
Paid U. S. Fidelity and Guaranty
Co., W. J. Walker, agent ..
$250.00
$250.00
$250.00
PURCHASE OF FORD MOTOR VEHICLE FOR POLICE DEPARTMENT RECEIPTS
By appropriation $461.00
EXPENDITURES Paid Auto Sales Co., for Ford touring car $461.00
$461.00
$461.00
49 RAVENNA STREET RECEIPTS
By appropriation
$265.00
EXPENDITURES
Paid labor as per warrant. ..
$255.00
Balance unexpended
10.00
$265.00
$265.00
CARE OF NORTH PURCHASE CEMETERY
RECEIPTS
By appropriation
$50.00
EXPENDITURES
Paid Carl Burpee, caretaker
$50.00
$50.00
$50.00
.
CENTRAL STREET DRAIN
RECEIPTS
By appropriation $5,050.00
EXPENDITURES
Paid V. Calabrese, labor
$132.16
Balance unexpended
4,917.84
$5,050.00
$5,050.00
PROVIDING GROUNDS FOR SMALL ARMS PRAC- TICE FOR CO. C, 181 REG. INF., N. G.
RECEIPTS
By appropriation
$1,000.00
EXPENDITURES
Balance unexpended
$1,000.00
$1,000.00
$1,000.00
50
RENTAL AND MAINTENANCE OF HEADQUARTERS FOR J. W. POWERS POST, A. L. RECEIPTS
By appropriation $800.00
EXPENDITURES
Balance unexpended
$800.00
$800.00
$800.00
$800.00
TRACTORS FOR HIGHWAY DEPARTMENT RECEIPTS
By appropriation $4,000.00
EXPENDITURES
Paid Eastern
Tractors Co., 1
Cleveland Tractor with
equipment
$1,850.00
Balance unexpended
2,150.00
$4,000.00
$4,000.00
RESERVE FUND RECEIPTS
By apropriation
$5,000.00
EXPENDITURES
Paid to appropriation for Medway Street
$161.15
To appropriation for highways
1,000.00
To appropriation for Poor De- partment, general
1,552.71
Balance unexpended
2,286.14
$5,000.00 $5,000.00
MEDWAY STREET CONSTRUCTION Under the supervision of the Department of Public Works, Division of Highways RECEIPTS By unexpended balance, Jan. 1, 1923 $4,219.83
51
Commonwealth of Massachusetts 1,878.93
County of Worcester 1,878.94
Interest 26.70
Transfer from reserve fund.
161.15
EXPENDITURES
Paid Barrett Mfg. Co. (Luchini contract) tarvia $1,951.70
Barrett Mfg. Co. (Town con- tract) tarvia 296.80
W. H. Hinman Coal Co. (Luch- ini contract) 557.65
L. Luchini & Son, contractors ..
387.25
J. S. Lane & Sons (Luchini contract) trap rock. 1,242.75
J. S. Lane & Sons (Town con- tract) trap rock. 330.46
Lincoln Square Garage, auto- mobile supplies 92.50
J. J. O'Connor's Sons, rubber boots 6.00
A Rosenfeld, gravel.
23.00
Labor, as per warrant.
2,274.77
H. D. Bullard, automobile sup- plies 44.52
Coynes's Tire and Service Sta- tion, automobile supplies. ..
190.00
Berger Mfg. Co., culverts 58.32
William Melvin, sand and gravel 125.46
Iron Trap Rock Co., trap rock ..
208.98
F. G. Kerr Monumental Co., agent granite 20.25
Standard Oil Co., gasoline
70.55
Milford Coal Co. 11.50
L. A. Rechiuto, blacksmith 6.00
Jacbern Hardware Co., supplies
28.70
52
H. M. Curtiss Coal Co., coal and cement
93.80
C. Ellis & Sons, supplies 99.38
Fuller & Wilson, express
8.50
S. A. Eastman Co., kindling ....
.90
H. A. Cass, supplies
13.66
F. S. Slavin & Son, blacksmith ..
14.90
H. J. Dwyer, painting signs
5.00
J. A. Tyler, stakes ..
2.25
$8,165.55
$8,165.55
LAND DAMAGES ON MEDWAY STREET
RECEIPTS
By appropriation $360.00
EXPENDITURES
Paid James M. McCarthy
$50.00
Joseph Liusetti
100.00
John McGuire
50.00
Carlo Brovelli.
50.00
G. Bertorelli.
50.00
Martino Ghiringhelli
35.00
Joseph O. Tremblay
25.00
$360.00
$360.00
CEDAR STREET CONSTRUCTION
Under the supervision of the Department of Public Works, Division of Highways.
RECEIPTS
By appropriation $12,000.00
Commonwealth of Mass.
7,576.98
County of Worcester 7,576.98
Interest on deposits. 64.06 .... ..
53
EXPENDITURES
Paid Milford Construction Co.,
contractors
$25,573.44
National Shawmut Bank, bond issue 125.00
Globe Newspaper Co., adver- tising for bids 12.40
Worcester Telegram, advertis- ing for bids. 6.00
N. E. Road Builders Associa-
tion, advertising for bids. 12.10
Balance unexpended 1,489.08
$27,218.02
$27,218.02
DOMINICK STREET SEWER (1922) RECEIPTS
By appropriation (1922) $500.00
EXPENDITURES
Balance unexpended
$500.00
$500.00 $500.00
Respectfully Submitted, JOHN E. HIGGISTON, JOHN H. CUNNIFF, DEAN R. SPINDEL, Selectmen of Milford.
REPORT OF AN AUDIT OF THE ACCOUNTS OF THE TOWN OF MILFORD
From January 1 to December 31, 1922
Made in Accordance with the Provisions of Section 35, Chapter 44, General Laws
May 10, 1923
AUDIT OF TOWN ACCOUNTS
On January 13, 1923, John H. Egan, Francis G. Kerr, John H. Cunniff, Selectmen of Milford, petitioned the Division of Accounts, Department of Corporations and Taxation for an audit of the acocunts of the Town of Mil- ford.
The report of the audit is herewith submitted:
May 10, 1923.
To the Board of Selectmen, Mr. John E. Higgiston, Chairman, Milford, Massachusetts.
Gentlemen :
I submit herewith my report of an audit of the ac- counts of the town of Milford for the period from Janu- ary 1 to December 31, 1922, made in accordance with the provisions of Section 35, Chapter 44 of the General Laws. This report is in the form of a report made to me by Mr. Edward H. Fenton, Chief Examiner of this Di- vision, who was placed in charge of the work.
Very truly yours, THEODORE N. WADDELL, Director of Accounts.
54
55
Mr. Theodore N. Waddell, Director of Accounts,
Department of Corporations and Taxation, State House, Boston.
Sir:
In accordance with your instructions I have made an audit of the accounts of the Town of Milford for the period from January 1 to December 31, 1922, and sub- mit herewith the following report thereon:
The financial transactions as recorded on the books of the several departments receiving or disbursing money for town, or committing bills for collection, were exam- ined and checked for the period of the audit, the records of the tax collector, however, being examined for the years 1916 to 1922, inclusive, and the records of the sewer commission, for the years 1908 to 1922, inclusive. The cash receipts of all departments were verified by a comparison with the treasurer's cash book records.
The selectmen's records, consisting or treasury order books with attached stubs, were examined and verified, the minute book, containing a record of meetings, being also examined.
The selectmen issue orders on the town treasury for general departments, including the highway and police departments. The fire, poor, sewer, school, library and health departments also issue orders against the treasury and these orders, before being paid by the treasurer, are approved by the selectmen by means of a rubber stamp, a total of such approved bills being entered in the minutes of the selectmen's meetings. The town auditor also approves by rubber stamp all orders issued on the town treasury.
The orders are then sent for payment to the treasurer, who keeps the only complete record of charges against the several appropriations. This method of accounting is not adequate for a town the size of Milford. The Board of Selectmen in a town is, in reality, the Director of the Municipal Corporation, and should have at its serv-
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ice, books and records which will furnish complete infor- mation as to the finances of the town, in order that as much time as possible may be given to selecting the work most essential to be done with the means at hand. Every department official responsible for the expenditure of money should be constantly advised of the amounts ex- pended and the amounts available for the balance of the year, and should plan the work of the department ac- cordingly.
Approved bills, pay-rolls, and vouchers of all depart- ments were examined and checked with the order book stubs, and also with the treasurer's appropriation record. This appropriation record was then totaled and proved with the treasurer's cash balance at the beginning and end of the year 1922. The order books and stubs of all departments were found to be correct and proved readily to the treasurer's cash.
There are no adequate records of accounts receivable of the several departments, and no general ledger ac- counts showing the assets and liabilities of the town. With the installation of the state accounting system, for which the town has voted, these conditions will be recti- fied. Drafts upon the treasury will be made by the se- lectmen's office only, and income due the town through its various departments will be included at all times in the general ledger, where it cannot be forgotten. The accounting system will provide automatic checks which will furnish the administrative officers with information that should prove helpful in carrying on the work of the respective departments.
The records of the town clerk were examined and checked in detail. The appropriations voted by the town; as shown by the town clerk's records, were listed and proved to the treasurer's appropriation accounts. The records of licenses issued by the town clerk were listed and verified by a comparison with the payments to the treasurer and with unpaid items. These unpaid licenses, as of December 31, 1922, are as follows:
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1 Auctioneer's $ 2.00
1 Oleomargarine .50
2 Second-hand junk 20.00
1 Sunday sales 5.00
$27.50
The records of the assesors' office were examined and checked in detail. The record of abatements issued were listed and checked to the tax commitment books of the collector. It was found that there was a lack of co-opera- tion between this office and the collector's office in the matter of handling abatements.
An examination of the abatement of poll taxes for the levies of 1920, 1921, and 1922 shows that a considerable sum is due the town from the State as reimbursement on account of Civil War Poll taxes. The assessors should take this matter up with the State Department of Cor- porations and Taxation, in order that reimbursement for all legal abatements may be obtained.
The accounts of the town treasurer were examined and checked in detail. The cash receipts were compared with the departmental records of payments to the treasurer and with the several other sources from which money was paid into the town treasury. The disbursements for the year were checked with the orders authorizing them and with the cancelled and outstanding checks on the banking account. All payments were made by check, and a proof and reconciliation of the treasurer's cash was readily obtainable by listing the outstanding checks De- cember 31, 1922.
A change in treasurers during the year gave occasion for a slight error in the transfer of town funds from the former treasurer. When resigning the office, the ex- treasurer retained sufficient funds in the bank account standing in his name to pay all checks outstanding at that time. On July first, when the small balance in this account ($56.09, which represented checks still outstand- ing) was actually paid over to the new treasurer, it was
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credited by him as a cash receipt of the town, thereby causing his cash to be out of balance at the end of the year; and this condition was accordingly corrected.
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