1961-FISCAL AUDITS - Laserfiche WebLink

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2 ' The recorded payments on account of maturing debt and interest were checked with the amounts falling due and with the cancelled securities on file. ' The savings bank book representing the investment of the PostoWar Rehabilitation Fund in the custody of the town treasurer was examined. The ' income was proved, the transfer to the town was compared with the treasurer's ' recorded receipts, and the balance in the fund was verified. A statement was received from the New England Merchants National ' Bank as trustee of the Samuel G. Davis Fund for school purposes, the income ' as shown being checked with the town treasurerts recorded receipts. The records of payroll deductions on account of Federal and State taxes, and for the county retirement system were examined and checked, and the pay. ' ments to the proper agencies were verified. The records of tax titles held by the town were examined and checked. ' The amounts transferred to the tax title account were compared with the collector's records, the recorded redemptions were checked, and the tax titles on hand were listed and compared with the records at the Registry of Deeds. ' The records of tax possessions acquired by the town by foreclosure of tax titles were examined and checked. The sales of tax possessions were checked with the treasurerts cash book and with the records at the Registry of Deeds, while the tax possessions on hand were listed. The books and accounts of the tax collector were examined and checked. ' The tax and excise accounts outstanding at the time of the previous examination, as well as all subsequent commitments, were audited and proved with the assessorsi ' warrants issued for their collection. The payments to the treasurer by the collector ' were checked with the treasureris cash book; the abatements, as recorded, were