Laserfiche WebLink
3 <br /> The collector' s cash books were footed, the payments to the treasurer <br /> ' were checked with the treasurer's cash book, the abatements were compared <br /> ' with the assessors ' records of abatements granted, the transfers to the <br /> tax title account were verified, and the outstanding accounts were listed <br /> tand reconciled with the accountant's ledger controls . <br /> '. To further verify the outstanding accounts, notices were sent <br /> to a large number of persons whose names appeared on the books as owing <br /> tmoney to the town on April 4, 1970. A number of replies claiming payment <br /> ' were received, investigation of which led to the discovery that a number <br /> of checks listed in the count of cash in the treasurer's office on <br /> ' April 4, 1970 had been deposited without credit having been given to the <br /> taxpayers ' accounts . Additional proof of payment was furnished by a <br /> ' number of persons and a total of 48 accounts were credited with payments <br /> ' aggregating $2,731.97, the outstanding list being adjusted accordingly. <br /> From the remaining replies it appears that the accounts, as now listed, <br /> ' are substantially correct. The reconciliation of the cash of the <br /> collector of taxes shows a discrepancy of $2,746.97 on April 4, 1970, <br /> ' including $15 .00 due for municipal lien certificates issued by the <br /> collector. <br /> Again during this audit it appears that in many instances there <br /> ' was a lapse of days or even weeks between the date of the actual payment <br /> to the collector and the date of the entry of such payments in the <br /> collector's cash book. Once again the provisions of Section 7, <br /> ' Chapter 60, General Laws, are called to the attention of the collector. <br /> This statute requires that entry be made in the- collector's cash book <br /> ' of such payments "as received" . <br /> t <br /> 1 <br />