required of him by law. If such statement is for services rendered or articles furnished, it must show when, where, to whom and under what authority they were rendered or furnished; if for traveling expenses, the distance traveled, between what places, the duty or business for the performance of which the expenses were incurred, and the dates and items of each expenditure; if for transportation, furniture, blank and other books purchased for the use of offices, binding, blanks, printing, stationery, postage, cleaning and other necessary and incidental expenses, a bill duly receipted must be attached to the statement. Each statement of accounts must be verified by the person presenting the same to the effect that it is just, true and correct, that no part thereof has been paid, except as stated therein, and that the balance therein stated is actually due and owing. No payment shall be made to any salaried state officer or commissioner having an office established by law, for personal expenses incurred by him while in the discharge of his duties as such officer or commissioner at the place where such office is located No manager, trustee or other officer of any state charitable or other institution, receiving moneys from the state treasury in whole or in part for the maintenance or support of such institution, shall be interested in any purchase or sale by any of such officers. § 13. Regulations for the transmission of public moneys. The comptroller may make such regulations and give such directions from time to time, respecting the transmission to the treasury of moneys belonging to the state from the several county treasurers and other public officers as in his judgment is most conducive to the interests of the state. He may, in his discretion, audit, allow and cause to be paid the expenses necessarily incurred under or in consequence of such regulations and directions or so much thereof as he deems equitable and just. § 16. Accounts and contracts. The comptroller shall prepare a form of accounts to be observed in every state charitable institution, reformatory, house of refuge, industrial school, department, board or commission, which shall be accepted and followed by them respectively, after thirty days' notice thereof. Such forms shall include such a uniform method of bookkeeping, filing and rendering of accounts as may insure a uniform statement of purchase of like articles, whether by the pound, measure or otherwise, as the interests of the public service may require, and a uniform method of reporting in such institutions and departments, the amount and value of all produce and other articles of maintenance raised upon the lands of the state, or manufactured in such institution, and which enter into the maintenance of such institution or department. All purchases for the use of any department, office or work of the state government shall be for cash. Each voucher, whether for a purchase or for services or other charge shall be filled up at the time it is taken. Where payment is not made directly by the state treasurer, proof in some proper form shall be furnished on oath that the voucher was so filled up at the time it was taken, and that the money stated therein to have been paid, was in fact paid in cash or by check or draft on some specified bank. Before any contract made for or by any state charitable institution, reformatory, house of refuge, industrial school, officer, department, board or commission, shall be executed or become effective, when such contract exceeds one thousand dollars in amount, it shall first be approved by the comptroller and filed in his office. Whenever any liability of any nature shall be incurred by or for any state charitable institution, reformatory, house of refuge, industrial school, officer, department, board or commission, notice that such liability has been incurred shall be immediately given in writing to the state comptroller. Whenever any supplies or materials are furnished to any state charitable institution, reformatory, house of refuge, industrial school, officer, department, board or commission, a duplicate of the invoice shall be delivered to the comptroller at the same time that it is delivered to the officer, department or institution receiving the supplies or materials. This section, as amended, shall be deemed to supersede any other provision of this chapter or of any other general or special law inconsistent therewith. (As amended by chapter 342 of the Laws of 1913.) § 17. Itemized and monthly accounts of public officers. The proper officer of each state hospital, asylum, charitable or reformatory institution, the state commission in lunacy, the state board of charities, the state board of health, the commissioners of fisheries, game and forests and all other state commissions, commissioners and boards, shall, on or before the fifteenth day of each month, render to the comptroller a detailed and itemized account of all receipts and expenditures of such hospital, asylum, institution, commission, or board of commissioners during the month next preceding. Such account shall give in detail the source of all receipts, including the sums received from any county, and to be accompanied by original and proper vouchers for all funds paid from the state treasury, unless such vouchers have been previously filed with the comptroller and have appended or annexed thereto the affidavit of the officer making the same to the effect that the goods and other articles therein specified were purchased and received by him or under his direction; or that the indebtedness was incurred under his direction; that the goods were purchased at a fair cash market price and that neither he, nor any person in his behalf, had any pecuniary or other interest in the articles purchased or in the indebtedness incurred; that he received no pecuniary or other benefit therefrom, nor any promises thereof; that the articles contained in such bill were received by him, and that they conformed in all respects to the goods ordered by him or under his direction, both in quality and quantity. The state comptroller, the president of the state board of charities, and the fiscal supervisor of state charities shall from time to time classify into grades the officers and employees of the various charitable and reformatory institutions required by law to report to the fiscal supervisor, and in the month of September of each year recommend to the governor such changes in the salaries or wages of such officers and employees for the ensuing fiscal year as may seem proper, but such changes shall not be made unless the governor shall approve the same in writing. Differences in the expense of living and rates of wages in the localities in which such institutions. are situate may be considered. The comptroller shall have the power of audit subject to such classification. (As amended by chapter 215 of the Laws of 1914. Classification of salaries, etc., under act directing same, does not affect legal pre-existing contracts for larger amounts. STATE OF NEW YORK, ATTORNEY-GENERAL'S OFFICE, ALBANY, April 16, 1902. Hon. ROBERT W. HEBBERD, Secretary, Salary Classification Commission, Capitol, Albany, N. Y.: DEAR SIR. Your letter of the 11th instant, stating that on November 30, 1900, your Commission, with the approval of the Governor, adopted a schedule of salaries and wages to be paid in State charitable and reformatory institutions, taking effect January 1, 1901, which, by its operations, reduces to some extent the salaries of teachers at the House of Refuge on Randall's Island; that prior to the making of such schedule and the taking effect thereof, the board of managers of said institution, through the school committee thereof, made an agreement with the teachers then in the employ of the State at said House of Refuge, whereby they were re-employed for the ensuing year, commencing September 1, 1900; that the salaries previously paid or amounts thereof having been agreed to by the State Comptroller; that the difference between the amounts coming to said teachers under their contract of reemployment and as based upon the schedule of salaries and wages as adopted by your Commission amounts to $535 in favor of the teachers, and you inquire as to whether the teachers have a valid claim for said difference, etc. Section 122 of the State Charities Law, relating to institutions for juvenile delinquents, provides the powers and duties of the managers thereof, among other things, giving them the general control of such institutions and further shall make all such rules, regulations, ordinances and by-laws for the government, discipline, employment, management and disposition of the officers thereof as to them may appear just and proper Under this provision, fairly and reasonably construed, I am of the opinion that the board of managers, through its committee, possesses power to make contracts for re-employment for the ensuing year, with such persons for teachers in the school as is thought best, especially in view of the fact that services performed by school teachers are only rendered, as a rule, under contracts of employment for a year. Assuming that the contracts of employment referred to were in due form and properly and legally made by the board of managers under this section, prior to such change in rates of wages and salaries by the classification referred to in your letter, such contracts could not be affected or altered to the detriment of the teachers contracting, by the act of your Commission in classifying wages and salaries to be paid in such institutions subsequently taking effect. I conclude, therefore, that for the year covered by said contracts, the teachers in question are entitled to receive compensation at the rate provided for therein and that they have a valid claim for the difference in the amount of their salaries as fixed by your Commission and as established by said contracts. As to how the same should be met and what, if any, is the duty of the Commission in this matter, I can hardly undertake to say, but I assume that if the comptroller was given to understand by your Commission that it was not claimed that said classification affected legal pre-existing contracts of the character referred to, little difficulty would be encountered in reaching an adjustment. Yours very truly, JOHN C. DAVIES, Use of pension moneys for extra compensation or employment of extra help unlawful. STATE OF NEW YORK, ALBANY, July 13, 1905. To the Honorable, The State Board of Charities: GENTLEMEN.—I am in receipt of your favor of May 15th, in relation to the right of the board of managers of the New York State Woman's Relief Corps Home to retain excess pension moneys taken from the pensioners under rules adopted by said board. It seems to me that all moneys derived from such sources which are not subject, thereafter, to any control of the pensioners themselves, and which are not expended for the benefit of the individual pensioner, come within the provisions of section 37 of the State Finance Law. So far as moneys are held by the board or its treasurer which the pensioner may use subject to their rules, these may properly be withheld from the State treasury. In reference to the so-called funeral fund, there is no question but that the treasurer should give a bond to the board of managers which will cover this fund. I have some doubt as to the character of this fund, in view of the fact that the expense of the burial of veterans is already provided for and made a county charge by statute. The expense of the burial of veterans' wives is only conditionally provided for, and it may perhaps be proper, in this view, and within the general power of the board of managers to make rules and regulations covering the admission of inmates. So far as the application of any moneys retained by the board from these pension moneys to the payment of extra compensation to employees or for the employment of extra help is concerned, I am of the opinion that the same is clearly a violation of statute, and that funds for this purpose can only be obtained in accordance with the provisions of section 45 of the State Charities Law. Yours very truly, JULIUS M. MAYER, |