HomeMy WebLinkAboutReg/Financial Statement Mtg. Minutes- 3/4/1940; 3/1/1939 to 2/29/1940MINUTES of a regular meeting of the Board of Trustees
of the Village of Cayuga Heights held on March 4, 1940'at 7:30 P. M-
at the Schoolhouse.
PRESENT: H. E. Baxter, Mayor
C. J. Kenerson, Trustee
H. J. Shirey, Trustee
C. H. Guise, Treasurer
Carl Crandall, Engineer,
I., The minutes of the meeting held on February 5th were
approved with the following correction: Item 18,' substitution of
the word "discussion" for "adoption ".
2. The following bills paid on authority of the Mayor
were approved:
GENERAL
The Ithaca Journal - legal notice re tax sale
HIGHWAYS
Charles Collins - 21 hr. ®'1.00
" to 26 hr. @ 1.00
Frank Haskins - 34 hr. @ 1.10;.14 hr. ® .50
Walter Haskins - 9 hr. @ .40
3. The following additional bills were approved for
payment:
GENERAL
McKinney Agency, Inc.-- Surety bond on Treasurer
Carl Crandall - Feb. services, zoning :offic6r.
SANITATION
Carl Crandall - Feb. services, sewer supervision
HIGHWAYS
State Insurance Fund - 1940.deposit premium for
compensation insurance
Frank Haskins - 2921 hr. @ 1.10; 17 hr. 0 .50
Walter Haskins - 1221 hr. @ .40
10.20
21.00
26.00
44.40.
3.60
60.00
10.00
10.00
174.82
40 95
5.00
4. The Treasurer presented his.annual report for the
period March 1, 1939 to Feb. 29, 1940 as follows :.
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VILLAGE OF CAYUGA HEIGHTS
Financial Statement
Fiscal Year March 11 1939 to February 29, 1940
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Balance. on hand. March 1, 1939 . ... . . . . . 4,137.91 '
Receipts March 1, 1939 to February 29, 1940
State Income, Mortgage and Beverago Taxes
1,119.55 120.07 5.34. ....... 1,244.96.
General Property.Tax "
1939.General Property- 16,268.55 `
1939 Franchise Tax •281_88. 16,550:43
Sewer. Tax, 1939:...... .... - ....... .':.'..'. 2,985.18
Interest. on "Past Due Accounts 131.41
Building and. Street Permits, Mowing .Charges ..... ...117.50
Miscellaneous•'........ ............................... 488.09 21',517.57'
Total,Reoeipts ..... $ 25,655,48 ..:
Disbursements,'
General Government ........... ....:...:....... 777.53` .
Fire Hydrant Rent (18 hydrants at $12;00)`,.•._....' 216.00,
\T7ater.Repairs and Hydrant Instal lations•.....,...:. 21.50
'r'ire Protoction .................. ...... . :_......... 751.25'' '
Health Officer, Vital Statistics ..: ....... . ..... 100150V
Garbage and Refuse Collection ...........I......... 1,800.00V
Sewage Disposal.
. .. • ............ .... 2,985.18✓
Sewer Maintenance, Extension and Reimbursement 16.001/
Highway Supervision ............... ..:. ..... 400,00]
it Labor .... ..........:............:....... 1,969.17 ✓ .
if Material and Supplies'.. ........... 227.94 I 1
Surface Treatment of Roads ........... 11764.13✓
Snow Removal : ....... ........................... :.... 261'.95
Street Tree Spraying .................................. 250.00`,
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Insurance ... .......... .....o......................... 230.88.'
Street Lighting ... .. ...............I....4.........' 1, 6164.04V
Interest on Indebtedness, .:....................•... ,1,136.61✓
Liquidation of Indebtedness 6,400.00.
Sidewalks and Curbs ..... :.:...........:........:: 1,153.10 91
Culvert Headwalls .... ..........I ................ . 683.29✓.
.Total Disbursements'.....
22,809.07
Cash balance.3/1140 ..... 2,846.41' 25,656.48 I
Summate of Village Debt
March 1, 19,39 Retired- Feb.29,1940
Highland Road Bonds ........... 7,000:.' 500 6;.500
Certificate of Indebtedness No 1
No : 2 15,000 15,000
Improvements' 21850. 1'000 1,850
29,750 61400 23,3501
Accounts, Receivable - 4.58.85 "
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6. Permanent Improvotaents
_. _�.___
a. Permanent Improvements -- ,
b. Culvert Hoadwalls .................:. 1,000.00.. ? 683.29 - - -`
c. Construction of Sidowalk.and'Curb ... 2,000.00 1,153.10;' -
Account No. 6 - Totals 3,000.00 1,836.39:.. :.1,000.00
7. Debt Service
a. Interest on Bonds and Certificates... 1,200000 1,136.61 900.00
b. Liquidation.of Indebtednosse'
1. Highland Road Bonds .. 500.00 500.00.... 500.00 .
2. Sower Certificate ............. .'.3,000.00 '4,900.00 --
3 .'Street Certificate :..:......... - -- 2,000.00 '
4. Improvembnt Certificate ........ 1, 000.00 1;000.00, 1,850.00
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Account No.'7 - Totals 5,700.00 7,536.61 5,250.00
GRAND. TOTALS ....,........'.. 23,036.43'22,809.07 21,440:95
Contingency Fund,......... 2,576.09 - 2,770.38.
Total Budget ...........25,612.52 24,211.33'
® INUME ANALYSIS
Estimated .Actual Estimated
receipts receipts,', receipts
I t o m _ _ _ _ 1939_40 1939 -40 1940 -41
General tax (139 -140 Assessment- 2,764,905.) 16,569.43 16,550.43.. - --
at .006 rate (140 -141 Assessmoiit- 2,778,395.) - -- - -- 16,670.37
Stato•income and mortgage tax rebate '....... 1,500.00 1,239.62 1,200.00
State beverage tax robato - -- 5.34 - -- J
Sewage disposal (payable by property. owners) 2,985.18 2,986.18 3,035.70
Uncollected taxos,• assessments, misc. charges - -- - -- 58.85
Misc. receipts, foop, permits, interest 400.00 737.00 400.00 .
Cash balance at start of fiscal yoar on Marl 4,137.91 4,137.91 2,646.41
Total Income ....... 25,612.52 25,655.," 24,211.33
Summar�r of Villao Dobt - _On D!arCh'1�1940
1. Highland Road Bonds 7/1/38 to 1952`(rato 4.per cont)' ... ......` 6,500.00
2. Cortificato of Indebtedness,- Street (rate 4 per cont)...'..r:.'. 15,000000..
3. Cortificato of Indebtedness - Improvomont (rate 4 per cont)'. .: '11850.00
.Total Debt , ................... 23,350.00
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5. The Treasurer-,reported that the following items remained
unpaid at the end of-the-year:
Eleusis Fraternity - property tax, mowing charge, interest 52.19
L. N. Simmons - advertisement regarding tax sale 4.37
B. C. Perkins - 11 it to It 1.46
Archie Palmer - interest
Total 58:85
The Treasurer-also said -he,was-•holding - the Franklin-C. Cornell
note in the amount--of $75 and the•Personius'note-in the amount of 055,
representing amounts due for water connections:
6. Treasurer-Guise reported that at the.tax sale•on °Feb 23rd
no one-appeared to bid on the Eleusis property and consequently -he
bid it in in the name of the Village. An instrument--detailing--this
transaction, duly signed and witnessed, was presented to the Clerk
for filing in-the-Village records-.--
7. Engineer Crandall reported that he had-received-from
Fred A. Rogalsky a request for a building permit for.the� apartment
house on Triphammer Road, and in reply thereto the Engineer wrote
him on Feb. 13th regarding conditions to be met. A copy of this
letter is filed in the Village records.
8. Engineer Crandall reported that the recent snowstorm had
occasioned about 050 additional expense for snow removal. The low
additional.cost was possible because the town of Ithaca plows were
secured at no expense to the Village. Engineer Crandall made the
following report to Mayor Baxter:
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CARL CRANDALL, CIVIL SNOIpB6II
ITHACA, N. Y.
March 1, 1944
Prof. H. E. Baxter, Mayor
Village of Cayuga Heights
119 E. Upland Road
Ithaca, N. Y.
Dear Prof. Baxter:
In connection with the matter of checking up some of
the financial relations of the Village with other agencies.,
I recently inspected some of the accounts of the Ithaca Town
Clerk. The first item encountered was that of fire service
charges paid by the Town to the City of Ithaca. I found
that these costs are being charged to the General Fund of
which the Village of Cayuga Heights property owners pay
about 37% through the state and county tax. The Village
pays its own fire service charges to the City and under
Seotion -209 of the General Municipal Law, the town fire charges
are an expense chargeable only against that portion of the
Town outside of the Village.
The present town practice on this item is,illegal and
probably makes the current state and county tax an illegal levy.
Both Town Clerk Rachel Hanshaw and Supervisor Erie Miller have.
admitted to me that the fire expenses are oha;-ged to the General
Fund and County Attorney Charles Newman agr.&Wwith me that it is
an illegal charge. I do not think that t7pere was any fraudu-
lent intent on the part of town officials in;thls matter, it.
being in the nature of an error.
Inspection of City Hall records divulge the following
recent fire service charges billed to the Town of Ithaoai
July 29, 1939 - $50.00 ).
Aug. 2, " 50.00 Paid.2 -9 -1939
Jan. 27, 1939 50.00
April 25, 1939 - $50.00 Paid 10_4-1939
July 2B; "
January 10,1940
" 19
" 21
Feb. 9
12
15
X50.00
100.00
50.00
100.00 Unpaid
100.00
50.00
50.00 9
]oo,on'X .3� LS9
Upon discovery of the situation outlined above, I made
no effort to check any other phases of the town accounts.
Arn
CARL CRANDALL, CIVIL RNal"RY
ITIIACA. N. Y.
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My recommendation is that the Village Clerk be instructed to
address a letter to the Town Board, requesting that some proper
means be found to redress the Village for past illegal charges
and that the erroneous practice be stopped. I would further
recommend that the Town Board be asked to supply a correct and
Itemized financial statement for the past two years showing all
receipts and disbursements, accounts to which each item is charged,
and summary showing calculation of the state and county tax; a
' similar Statement to be furnished annually in the future. Also
I would suggest appointment of a Committee consisting of Messrs.
Shirey, Trousdale and Guise to examine and audit the above two
year financial record when seoured.
The above sort of thing illustrates what usually happens when
the Village has no representation in the town administration. For
many years the Supervisor,three assessors, three 4ustices of Peace,
town clerk, tax collector, town superintendent and all town
employees have all been from outside of the Village although, the
Village includes about 37% of the town assessment. Recently John
Carver of Oak Hill Road has been appointed as a Justice of Peace
and some effort should be made to acquaint. him with the Village
point of view and make him'feel that he should look after the
Village interests. At least one of the assessors should reside in
the Village and perhaps other steps should be taken to secure better
representation in the town government.
The town highway superintendent(Harry Baker) has been cooperative
on village matters and Frank Howe, one of the assessors, has some
knowledge of village properties, but the other town officers are
poorly informed and display little interest.
Very truly yours,
Carl Crandall
Village Engineer
CCtB
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IT WAS VOTED that the report of Engineer Crandall be
accepted with thanks for his efforts in investigating,the tax
situation.
9. The Clerk-was-requested to write the.Town Board as
recommended-by-Mr:-Crandall.
10. The Clerk was requested to send a.notice to.the,
residents of the Village in regard to the.annual meeting to be
held on- March- :18th•:
11. Treasurer Guise and Clerk•Trousdale were appointed
inspectors of election for the March- -19th °election•.
12. The next meeting.of the Board was set.for "7 :30 P:M.
on March 18th:
13. The annual meeting of the Board was set for April
let at 7:30 P.M.
14. Adjourned at 9:00 P.M.
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