Document Type
Article
Publication Date
1925
Abstract
There are now about 490 incorporated villages in the State of New York. These owe their corporate existence either to special charters passed prior to the adoption of the Constitution of 1874 or to general laws of the State. In many instances villages incorporated under special statutes have reincorporated under the general laws. Generally speaking the framework of village government is the same whether the incorporation be under special statutes or general laws, the principal differences being, so far as accounting problems are concerned, in the requirements prescribing the funds to be kept, Section 101 of the Village Law specifies the funds to be kept. The segregation of the General Law is believed to be binding on all villages incorporated under the general law and on all other villages, except where unequivocal directions otherwise are found in special charters. All villages have a board of trustees, including the President, a clerk, and a treasurer. The board of trustees is the managing body charged with the duty of auditing claims against the village which are payable by the treasurer. The clerk is the recording officer of the municipality and in some instances in effect its actual manager. The treasurer is the chief fiscal officer, and sometimes the tax collector, and is charged with the responsibility of receiving and disbursing the village funds.
Relational Format
pamphlet
Recommended Citation
Murphy, Vincent B. and New York (State). Bureau of Municipal Accounts, "Uniform system of accounts for villages" (1925). State Publications. 75.
https://egrove.olemiss.edu/acct_st/75
Comments
Originally published by: New York (State). Bureau of Municipal Accounts