[Vol. 36] Water Power and Control Commission

without further application to this Commission, but all works in connection therewith must be completely constructed in accordance with plans and specifications therefor which have previously been submitted to and approved by this Commission.

5. The works as shown by the plans filed shall be completely constructed within two years of the date of this decision.

The Water Power and Control Commission having given due consideration to the said petition and its exhibits, the proofs and arguments submitted at the hearing and the reports of its engineers thereon, determines and decides as follows:

First. That the application, maps and plans submitted are modified as set forth above and as so modified are the plans hereinafter mentioned.

Second. That the plans proposed are justified by public necessity.

Third. That said plans provide for the proper and safe construction of all work connected therewith.

Fourth. That said plans provide for the proper protection of the supply and the watershed from contamination and for the proper filtration of such additional supply.

Fifth. That said plans are just and equitable to the other municipalities and civil divisions of the State affected thereby and to the inhabitants thereof, particular consideration being given to their present and future necessities for sources of water supply.

Sixth. That said plans make fair and equitable provisions for the determination and payment of any and all legal damages to persons and property, both direct and indirect, which will result from the execution of said plans or the acquiring of said lands.

Wherefore, the Water Power and Control Commission does hereby approve the said application, maps and plans of the village of Orchard Park as thus modified.

Transmitted to the Legislature February 21, 1927 [Vol. 36]

MESSAGE OF THE GOVERNOR REGARDING THE INVESTIGATION OF MUNICIPAL ACCOUNTS BY THE STATE

(Transmitted to the Legislature February 21, 1927)

To the Legislature:

The attention of your Honorable Bodies is called to a serious situation reported to me by Comptroller Tremaine as to investigation of municipal accounts by the State. The constitutional amendment reorganizing the State government which went into effect on January first of this year, clearly contemplated that the Comptroller should continue to investigate and audit the accounts of the various municipalities of the State. There are some 1,500 of these municipalities subject to the supervision of the State Comptroller under the so-called Wadsworth Law which was passed in 1905 and materially amended and strengthened in 1907. In the twenty years which have elapsed since the Bureau of Municipal Accounts began to function, there have never been sufficient accountants and examiners to perform properly the service required by law. Analysis of the present situation discloses a remarkable condition.

On the first of January of this year, of the 932 towns in the State, 189 have never been examined; of the 499 villages, 226 have never been examined, making 415 municipalities that have never been examined at the end of the twenty years of the operation of this Bureau. In addition to that 40 counties and 18 cities have not been examined in the last ten years.

Of the 742 towns which have been examined, 354 have not been examined in more than five years; and of the 273 villages which have been examined, 48 have not been examined in more than five years.

[Vol. 36] Transmitted to the Legislature February 21, 1927

The examinations actually made in the last few years with the inadequate force provided by the State showed very clearly that there were all kinds of irregularities in accounts, improper and illegal methods of accounting and other violations in a number of cases. There were a number of cases of intentional violations of law in addition to violations which were merely the result of ignorance or inability.

During the term of my predecessor, municipal examinations disclosed that in one county the county treasurer was a defaulter to the amount of $13,000. In another, the county clerk was short $6,000. In still another, the county treasurer had not acounted for $5,000. In one town the supervisor was short $28,000. In another, a supervisor was using town funds for personal affairs. A similar situation has been found in villages. There were numerous cases of local officials who had a personal interest in business transactions with the municipality which they represented but whose claims were nevertheless audited although prohibited by the Village Law and by the common law. The investigations have shown all sorts of other irregularities. For example, assessment rolls not properly prepared and not verified by the assessors; collectors not making proper returns; street paving not properly authorized and assessed; no bond registers kept; unauthorized payments made; unauthorized loans made.

It should be made clear that the great majority of municipal officials have been found to be honest and capable though in many cases inadequately compensated for their work. Comparatively few are intentional violators of law. In many cases such examinations are made upon request and result in the thanks of the local authorities. There are, however, a sufficient number of serious violations of law to indicate that the State should do its work thoroughly and

Transmitted to the Legislature March 1, 1927 [Vol. 36]

should investigate all accounts of all municipalities. This will result in better municipal bookkeeping and economy and will act as a deterrent in the case of incompetent or dishonest local officials.

Practically every Comptroller of the State since the Wadsworth Law went into effect has called attention to the need of additional examiners to carry on properly the work of the Bureau of Municipal Accounts. The present Comptroller recommends that an examination of each municipality should be made at least once in two years.

I urge upon your Honorable Bodies that you give this subject proper consideration and that you make provision in the supplemental appropriation bill for the necessary employees to set up standard accounts in the municipalities and to audit these acounts regularly. The present law has practically become a dead letter on the statute books.

MESSAGE OF THE GOVERNOR RELATIVE TO CERTAIN FACTS CONNECTED WITH THE CENSUS OF 1925 AND PLACING MATTERS CONNECTED THEREWITH BEFORE THE LEGISLATURE FOR ITS CONSIDERATION

(Transmitted to the Legislature March 1, 1927)

To the Legislature:

I desire to bring to the attention of your Honorable Bodies certain facts connected with the census of 1925 and to place matters connected therewith before you for your consideration and action.

The statute authorizing the State census of 1925 was the first to require and to include an appropriation for tabulation as well as enumeration. The State

[Vol. 36] Transmitted to the Legislature March 1, 1927

census hitherto had always been looked upon as intended only as the basis of legislative apportionment. When the census of 1925 was projected, there was a consultation between the then Secretary of State and various medical, scientific, religious and charitable agencies as represented mainly by the Cities Census Committee, of which Dr. Haven Emerson is chairman. This committee also conferred with me at the time. They were in the main responsible for the provision in the bill authorizing tabulation as well as enumeration of the census. It was their endeavor to have included in the statistics gathered information which could later be tabulated and would be of value to the various State departments and to agencies dealing with medical, charitable, religious, educational, delinquency, industrial relations, and other social problems. In fact, it is a matter of record that the final sum requested from the Legislature was based on an understanding that it would be entirely sufficient to cover tabulation as well as enumeration. The appropriation of $1,200,000 was considered to be sufficient to cover this if modern, scientific and economical methods of tabulation were applied. The appropriation for an enumeration only in 1915 was $465,000.

The same groups which made this effort when the census was about to be taken now state that the tabulations which would have made the census useful are not completed and that in order to derive some benefit from the original expenditure of $1,200,000, an additional $200,000 must be expended. The matter was referred by the Secretary of State to a committee consisting of Commissioner Mark Graves of the Department of Taxation and Finance as chairman and to Messrs. Horatio M. Pollock, Eugene B. Patton, M. S. Howard and J. V. DePorte, the statisticians respectively of the Departments of Mental Hygiene, Labor, Taxation and Finance and Health. The report