1962-FISCAL AUDITS - Laserfiche WebLink

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were audited and reconciled with the assessors ' warrants issued for their ' collection. The payments to the treasurer were verified, the recorded ' abatements were checked with the assessors ' records of abatements granted, the taxes transferred to the tax title account were proved, and the outstanding accounts were listed and reconciled with the respective ' controlling accounts in the accountant! s ledger. In order to verify the correctness of the outstanding tax and motor vehicle and trailer excise accounts, notices were mailed to all of ' the persons whose names appeared on the tax collector' s books as owing money to the town on January 10, 1963. Replies were received from several ' persons who claimed that their tax and excise accounts were paid but not credited on the books of the tax collector. These claims were investigated ' with the result that six persons substantiated their claims by presenting ' proof of payment, and, accordingly, their accounts were credited with the amounts paid. From the remainder of the replies it appears that the . outstanding accounts, as now listed, are substantially correct. The records of departmental accounts receivable were examined and checked. The charges were proved, the collections were checked with the treasurer' s recorded receipts, and the outstanding accounts were listed and reconciled with the respective controls in the accountant' s ledger. The records of licenses and permits issued by the selectmen, the town clerk, and the building inspector, as well as by the police, fire, and health departments , were examined and checked, and the payments ' to the State and to the town treasurer were verified. ' The surety bonds furnished by the town treasurer and the tax collector for the faithful performance of their duties were examined and