Annual Report

PUBLIC D O C U M E N T NO. 6

(ÜmnmmutiEaltlj nî iiasHarirnsTtis

DEPARTMENT OF THE AUDITOR

ANNUAL REPORT

FOR THE

FISCAL YEAR ENDING JUNE 30, 1958

THOMAS J. BUCKLEY STATE AUDITOR

300 SETS-9-58-923632 STATE LIBRARY li- iv,^ - -

OCT 23 1958

STATE HOUSE, BOSTON

MASS OFT 3 3 6 , 7 ^ 3 A31r I

DEPARTMENT OF THE AUDITOR A ANNUAL REPORT

For the

FISCAL YEAR ENDING JUNE 30, 1958

STATE AGENCY AUDITS

I have the honor to submit the Annual Report of the Department of the Auditor for the fiscal year, July 1, 1957 to June 30, 1958. Section 12 of Chapter 11 of the General Laws defines the duties of the Department of the State Auditor.

"SECTION 12. The department of the state auditor shall annually make a careful audit of the accounts of all departments, offices, commissions, institutions and activi ties of the commonwealth, including those of the income tax division of the department of corporations and taxa tion, and for said purpose the authorized officers and employees of said department of the state auditor shall have access to such accounts at reasonable times and said department may require the production of books, documents and vouchers, except tax returns, relating to any matter within the scope of such audit. The accounts of the last named department shall be subject at any time to such examination as the governor and council or the general court may order. Said department shall comply with any written regulations, consistent with law, relative to its duties made by the governor and council. This section shall not apply to the accounts of state officers which the director of accounts of the department of corporations and taxation is required by law to examine. The depart ment of the state auditor shall keep no books or records except records of audits made by it, and its annual report shall relate only to such audits."

All requirements of the law relating.to the duties and functions of the State Auditor have been. oar‘efully! complied with for the fiscal year ended June 3 0 , 19 5 8 . ' '* * . 7 * • Personnel: As of June 3Q j .195?, .the permanent Civil Service staff of this office include^ £i girt -ko’fl-d1 War- I veterans, nineteen World War II veterans and teti*non-veterans.

The following permanent Civil Service appointment has been made:

Edward Pisiewski of Williamsburg to Junior Field Accountant

Mr. William F. Hussey of Fall River, Semi-Senior Field Accountant died on August 22, 1957. * II

Nevj Audits: During the fiscal year, the first audit of the f o l l o w i n g agencies was completed: Board of Registration of Sanitarians Division of Hospital Costs and Finances Division of Youth Service - Reception and Detention Center - Hampden County Finance Advisory Board Forest Fire Relief Board Massachusetts Correctional Institution at Monroe Massachusetts Rehabilitation Commission Special Commission on Audit of State Needs State Agency for Surplus Property Water Resources Commission

STATE HOUSING BOARD AND LOCAL HOUSING AUTHORITIES

Audit of Housing Authorities: Chapter 682 of the Acts of 1949 provides as follows:

"SECTION 1. Section 26NN of chapter 121 of the General Laws, inserted by section 3 of chapter 200 of the acts of 19 4 8 , is hereby amended by inserting after sub division (c) the following subdivision:—

"(d) A housing authority which sells bonds or notes to finance a project under authority of this section, or which has received funds from a city or town under authority of chapter three hundred abd seventy-two of the acts of nineteen hundred and forty-six as amended, shall cause an audit to be made of its accounts annually at the close of a fiscal year by the department of the state auditor and a copy of the report of said audit shall be filed promptly with the b o a r d .

"SECTION 2. Section 3D of chapter 372 of the acts of 1946, inserted by section 4 of chapter 479 of the acts of 194-7 is hereby repealed."

During the fiscal year ending June 30, 1958, the terms of the Act were fully complied with, and every active local Authority and the State Housing Board were audited and a report issued. During the fiscal year, 92 audits were completed.

AUDIT OF METROPOLITAN TRANSIT AUTHORITY AND RELATED AGENCIES

Audit of Metropolitan Transit Authority: Chapter 675 of the Acts of 1949 provides as follows: '

- : c ..

‘

- rf- 'Ì - - >' ¡ 2 .2 WOÍ'. 2

‘ Ill

"Chapter 544 of the acts of 1947 is hereby amended by striking out section 12 and inserting in place thereof the following: SECTION 12. The trustees shall determine the character and extent of the services and facilities to be furnished, and in these respects their authority shall be exclusive and shall not be subject to the approval, control or direction of any state, municipal or other department, board or commission. Except as herein otherwise provided, the department sh^ll have the same general supervision and regulation of, and jurisdiction and control over, the ser vices and facilities of the authority as it has over street railway companies. The department of the state auditor shall annually make an audit of the accounts of the author ity and make a report thereon to the trustees, the governor and council and the general court. In making said audits, said department of the state auditor may call upon the department of public utilities and other departments, com missions, officers and agencies of the commonwealth for such information as may be needed in the course of making such audits. The state auditor may employ such auditors, accountants, and other assistants as he deems necessary for carrying out his duties under this section, and chapter thirty-one of the General Laws and the rules made there under shall not apply to such employees."

A complete report of an audit of the accounts of the Metropolitan ¡Transit Authority for the calendar year ending December 31, 1957, was ¡issued on August 7, 1958. In order that our audit might be comprehen sive and complete, separate examinations of the accounts of the Boston Metropolitan District and the Transit Mutual Insurance Company were also completed and reports issued.

NEW BEDFORD, WOODS HOLE, MARTHA'S VINEYARD AND NANTUCKET STEAMSHIP AUTHORITY

Section 14 of Chapter 544 of the Acts of 1948 provides in part as follows:

"SECTION 14. Report— On or before the thirtieth day of January in each year, the Authority shall make an annual report of its activities for the preceding calendar year to the governor and to the general court. Each such report shall set forth a complete operating and financial state ment covering its operations during the year. The Author ity shall cause an audit of its books to be made at least once in each year by the state auditor, and the cost thereof may be treated as part of the operation of the project. Such audits shall be deemed to be public records within the meaning of chapter sixty-six of the General Laws."

A complete report of an audit of the accounts of the New Bedford, ;Woods Hole, Martha's Vineyard and Nantucket Steamship Authority for the calendar year ending December 31, 1957 was issued on May 21, 1958. o ó' . - i.; . : »; i f ..: vìi i : . i_

- lee el- t , i o on.:>o ..oiovióaixñt bn £ ,/io n o xíjbo -;3 i ’

erU -toqsj li .o y. .. lo’llüm so .is srii ‘te ine/ii'isqsfc dxbí

in icio lo 33'Xüoo si.’i ni heb&9 : s i

o aima rí ... n: - n. l o FÍO i' > .. - -09« ■ • 9.'

■

' - . . noi XV

General: Individual copies of audit reports for all activities have been submitted to interested State and Municipal officials and heads of respective agencies. Summary of Audits Completed: The following listed audits have been made since my last report to the legislature:

STATE AGENCY AUDITS Page Department or Institution From To No.

Governor and Council: Aeronautics Commission Sept. 26 , 1956 Feb. 5, 1958 22 Alcoholic Beverages Control Commission Feb. 1 , 1957 Jan. 23, 1958 20 Armory Commission Jan. 1 0 , 1957 Dec. 1 2 , 1957 15 Art Commission for the Commonwealth Sept. 17, 1956 Nov. 2 2 , 1957 1 1 Ballot Law Commission Nov. 15, 1956 Dec. 9, 1957 15 Boston Arena Authority July 1 , 1956 June 30, 1957 3 Civil Defense Agency Mar. 13, 1957 Mar. 31, 1958 26

Commission Against o CJ Di s cr imina t ion Sept. 1956 Feb. 3, 1958 22 Commission on Administration and Finance: Budget Bureau Dec. 2 0 , 1956 Jan. 9, 1958 16 Comptroller’s Bureau July 1 , 1956 June 30, 1957 17 Division of Building Construction Jan. 2 2 , 1957 July 9, 1957 2 Division of Hospital Costs and Finances Dec. 26 , 1956 June 1 1 , 1958 32 Division of Personnel and Standardization Nov. 29, 1956 Feb. 14, 1958 17 Office of the Commissioner Dec. 26 , 1956 Apr. 2 , 1958 17 Purchasing Bureau June 3, 1957 Jan. 6, 1958 l6 Commission on Uniform State Laws Sept. 17, 1956 Nov. 26 , 1957 12 Commissioner of Veterans' Services Feb. 1 , 1957 Dec. 20 , 1957 l6 Contributory Retirement Appeal Board Oct. 1 0 , 1956 Dec. 1 2 , 1957 15 Council for the Aging Oct. 30, 1956 Dec. 2 0 , 1957 l6 Finance Advisory Board Sept. 26, 1956 Nov. 25, 1957 12 Flood Relief Board Sept. 30, 1956 Oct. 24, 1957 9 Forest Fire Relief Board June 2 0 , 1957 Nov. 1 , 1957 10 Greylock Reservation Commission Apr. 3, 1957 Mar. 6 , 1958 24 Military Division of the Executive Department Jan. 1 0 , 1957 Dec. 1 2 , 1957 15 Milk Regulation Board Aug. 28 , 1956 Aug. 1 2 , 1957 5 Mount Greylock Tramway Authority Mar. 1 2 , 1957 June 1 2 , 1958 27 Old State House Oct. 9, 1956 Jan. 20 , 1958 20 Outdoor Advertising Division Oct. 8 , 1956 Sept. 1 0 , 1957 6 Port of Boston Commission Jan. 1 0 , 1957 Nov. 30, 1957 12 Public Bequest Commission Oct. 3, 1956 Nov. 27, 1957 12 Rehabilitation Commission Nov. 4, 1956 Jan. 30, 1958 14

Page ivmartment or Institution From To No fovernor and Council (Continued): Soldiers1 Home in Chelsea July 24, 1956 Sept. 1 0 , 1957 b Soldiers' Home in Holyoke Nov. 13, 1957 J a n . 2 2 , 1958 20 çnpcial Commission on Audit of State Needs July 1 , 1957 June 1 6 , 1958 32 Soecial Military Reservation Commission J a n . 1 0 , 1957 Dec. 1 2 , 1957 15 State Employees 1 Group Insurance Commission A p r . 2 2 , 1957 J a n . 27, 1956 r¿u State Library Nov. 5, 1956 Dec. 30, 1957 16 State Racing Commission N o v . 1 , 1956 Nov. 6 , 1957 10 State Superintendent of Buildings Sept . 17, 1956 Nov. 5, 1957 10 Veterans 1 Bonus Commission Oct. 2 2 , 1956 N o v . 1 2 , 1957 1 1 Heather Amendment Board Oct. 5, 1956 Dec. 1 2 , 1957 15

Secretary of the Commonwealth July 30, 1956 July 1 , 1957 4 Commission on Interstate Co-operation Sept . 17, 1956 July 31, 1957 4

Treasurer and Receiver-General N o v . 13, 1956 Oct. 3, 1957 8 Board of Commissioners on Firemen's Relief Feb. 1 2 , 1957 Dec. 1 0 , 1957 15 Emergency Finance Board Oct. 19, 1956 Dec. 13, 1957 16 State Board of Retirement J a n . 1 , 1957 Dec. 31, 1957 31

Attorney General N o v . 19, 1956 Oct. 31, 1957 10

Department of Agriculture Aug. 2 8 , 1956 Aug. 1 2 , 1957 5 Division of Livestock Disease Control Aug. 2 8 , 1956 Aug. 19, 1957 5 Milk Control Commission Aug. 2 0 , 1956 Aug. 1 2 , 1957 2

Department of Banking and Insurance : Division of Banks Oct. 15, 1956 Oct. 25, 1957 9 Division of Insurance Oct. 4, 1956 Sept. 1 2 , 1957 6 Division of Savings Bank Life Insurance Oct. 29, 1956 Nov. 1 2 , 1957 1 1 Supervisor of Loan Agencies Oct. 15, 1956 Jan. 6 , 1958 18

Department of Civil Service and Registration F e b . 2 0 , 1957 Apr. 29, 1958 29 Architects, Board of Registration of Aug. 29, 1956 Nov. 13, 1957 1 1 Barbers, Board of Registration of J a n . 31, 1957 Feb. 24, 1958 23 Certified Public Accountants, Board of Registration of Oct. 4, 1956 Feb. 4, 1958 16 Chiropody, Board of Registration in O c t . 19, 1956 Jan. 27, 1958 2 1 Dental Examiners, Board of Registration of Oct. 24, 1956 M a r . 25, 1958 26

Page Department or Institution From To No

Department of Civil Service and Registration (Continued): Dispensing Opticians, Board of Registration of Feb. 1 8 , 1957 Dec. 1 6 , 1957 16 Electricians, State Examiners of J a n . 3, 1957 F e b . 13, 1958 23 Embalming and Funeral Directing, Board of Registration in Sept. 20, 1956 Aug. 1 6 , 1957 5 Hairdressers, Board of Registration of N o v . 27, 1956 Apr. 8, 1958 27 Medicine, Board of Registration in Aug. 7, 1956 J a n . 2, 1958 16 Nursing, Board of Registration in July 9, 1956 July 1, 1957 2 Optometry, Board of Registration in Oct. 15, 1956 Dec. 20, 1957 16 Pharmacy, Board of Registration in July 23, 1956 Sept. 17, 1957 7 Plumbers, Board of State Examiners of July l3, 1956 July 1, 1957 4 Professional Engineers and Land Surveyors, Board of Registration of Aug. 29, 1956 M a r . 26 , 1958 26 Sanitarians, Board of Registration of Nov. 12, 1957 June 30, 1958 32 Veterinary Medicine, Board of Registration in Nov. 5, 1956 Nov. 25, 1957 11

Department of Commerce May 15, 1957 Feb. 11, 1958 22 Department of Corporations and Taxation July 1, 1956 July 1, 1957 1 Appellate Tax Board May 20, 1957 A p r . i6, 1958 28 Bureau of Accounts F e b . 14, 1957 F e b . 24, 1957 23

Department of Correction Feb. 26 , 1957 J a n . 1 6 , 1958 19 Massachusetts Correctional Institution at Bridgewater Sept. 4, 1956 J a n . 6, 1958 18 Massachusetts Correctional Institution at Concord May 23, 1957 May 12, 1958 30 Massachusetts Correctional Institution at Framingham May 20, 1957 J a n . 3 1 , 1958 21 Massachusetts Correctional Institution at Monroe Feb. 27, 1957 June 2 3 , 1958 32 Massachusetts Correctional Institution at Norfolk Apr. 8, 1957 May 12, 1958 30 Massachusetts Correctional Institution at Plymouth Feb. 27, 1957 J a n . 1 6 , 1958 19 Massachusetts Correctional Institution at Walpole Apr. 1, 1957 M a r . 11, 1958 25 Parole Board F e b . 25, 1957 J a n . 1 6 , 1958 19 : .'.i. ; - ,n au,? -

■ i ■■■■■■■':. t cv: ” ■ ... ■ :

■ .■ ; . . / Hi1.:

S VII

Page Department or Institution From To No

Department o f E d u c a tio n May 13, 1957 Dec. 1 8 , 1957 14 Bradford Durfee College of Technology Apr. 26 , 1957 Apr. 11, 1958 27 Division of the Blind Dec. 3, 1956 Jan. 14, 1958 19 Division of Immigration and Americanization Sept. 2 1 , 1956 Feb. 1 0 , 1958 14 Division of Library Extension Oct. 10, 1956 Dec. 1 8 , 1957 14 Division of Youth Service Dec. 10, 1956 Mar. 1 0 , 1958 25 Industrial School for Boys Mar. 27, 1957 May 29, 1958 29 Industrial School for Girls Mar. 12, 1957 Apr. 23, 1958 25 Institute for Juvenile Guidance Apr. 12, 1957 Mar. 26 , 1958 25 Lyman School for Boys Feb. 13, 1957 Feb. 1 0 , 1958 21 Reception and Detention Facilities for Girls Dec. 13, 1956 Apr. 1, 1958 26 Reception and Detention Center - Hampden County July 1, 1957 Mar. 31, 1958 29 Reception and Detention Facilities for Boys Dec. 13, 1956 Apr. 1, 1958 27 Residential Treatment Unit at Oakdale June 1 8 , 1957 June 19, 1958 29 Lowell Technological Institute July 9, 1956 July 29, 1957 4 Lowell Technological Institute Research Foundation Nov. 30, 1956 Sept. 13, 1957 7 Maritime Academy May 3, 1957 May 12, 1958 30 New Bedford Institute of Technology June 3, 1957 May 20, 1958 31 Office of School Lunch Programs Sept. 26 , 1956 Feb. 12, 1958 14 School Building Assistance Commission Feb. 1 ^, 1957 May 7, 1958 30 School of Art May 13, 1957 Apr. 9, 1958 27 State Agency for Surplus Property July 1 , 1956 June 30, 1957 3 State Teachers College at Boston May 7, 1957 Dec. 26 , 1957 16 State Teachers College at Bridgewater Nov. 14, 1956 Aug. 12, 1957 5 State Teachers College at CVJ Fitchburg May 1957 Flay 1 2 , 1958 29 State Teachers College at Framingham June 10, 1957 Mar. 26 , 1958 26 State Teachers College at Lowell Oct. 23, 1956 Jan. 27, 1958 20 State Teachers College at North Adams May 27, 1957 Feb. 1 0 , 1958 22 State Teachers College at Salem Apr. 2 2 , 1957 Mar. 17, 1958 25 State Teachers College at Westfield Feb. 7, 1957 Mar. 4, 1958 23 State Teachers College at Worcester May 15, 1957 Mar. 1 8 , 1958 25 Teachers' Retirement Board Jan. 1 , 1957 Dec. 31, 1957 24 University of Massachusetts Sept. 4, 1956 June 30, 1957 2

Vili

Page Department or Institution Prom To No.

Department of Labor and Industries: Administration Section and the Division on the Employment of the Aging Dec. 5, 1956 Dec. 9, 1957 13 Board of Conciliation and Arbitration Dec. 5, 1956 Dec. 9, 1957 14 Division of Apprentice Training Dec. 5, 1956 Dec. 9, 1957 13 Division of Employment Security May 13, 1957 June 9, 1958 32 Division of Industrial Accidents Oct. 30, 1956 Nov. 2 1 , 1957 1 1 Division of Industrial Safety Dec. 5, 1956 Dec. 9, 1957 14 Division of Minimum Wage Dec. 5, 1956 Dec. 9, 1957 14 Division on the Necessaries of Life Dec. 5, 1956 Dec. 9, 1957 14 Division of Occupational Hygiene Dec. 5, 1956 Dec. 9, 1957 13 Division of Standards Dec. 5, 1956 Dec. 9, 1957 13 Division of Statistics Dec. 5, 1956 Dec. 9, 1957 13 Labor Relations Commission Nov. 26 , 1956 Peb. 1 2 , 1958 22 Legislature : Legislative Research Council and the Legislative Bureau Nov. 30, 1956 Dec. 31, 1957 19 Sergeant-at-Arms Peb. 1, 1957 Peb. 2 1 , 1958 23

Department of Mental Health July 9, 1956 July 9, 1957 4 Belchertown State School Aug. 27, 1956 Oct. 2 1 , 1957 9 Boston State Hospital Mar. 2 1 , 1957 Nov. 14, 1957 1 1 Cushing Hospital July 9, 1956 Oct. 28 , 1957 10 Danvers State Hospital Peb. 1 1 , 1957 Oct. 1 0 , 1957 8 Foxborough State Hospital June 7, 1957 Apr. 2 8 , 1958 29 Gardner State Hospital Sept. 1 0 , 1956 Sept. 3, 1957 5 Grafton State Hospital Nov. 1, 1956 Oct. 2 2 , 1957 9 Massachusetts Mental Health Center Sept. 2 1 , 1956 Sept. 4, 1957 5 Medfield State Hospital May 14, 1957 Apr. 17, 1958 28 Metropolitan State Hospital Mar. 5, 1957 May 27, 1958 19 Monson State Hospital Peb. 14, 1957 Mar. 7, 1958 24 Myles Standish State School Mar. 4, 1957 Oct. 3, 1957 7 Northampton State Hospital July 9, 1956 Aug. 19, 1957 5 Taunton State Hospital Jan. 9, 1957 Dec. 3, 1957 12 Walter E. Fernald State School May 1 , 1957 Mar. 4, 1958 24 Westborough State Hospital Dec. 2 1 , 1956 Dec. 1 6 , 1957 15 Worcester State Hospital July 5, 1956 July 8 , 1957 2 Wrentham State School June 3, 1957 May 26 , 1958 31 Metropolitan District Commission: Administration Division Oct. 3, 1956 Sept. 1 8 , 1957 6 Construction Division Oct. 3, 1956 Sept. !§, 1957 7 Parks Division Oct. 3, 1956 Sept. 1 8 , 1957 7 Sewerage Division Oct. 3, 1956 Sept. lg, 1957 7 Water Division Oct. 3, 1956 Sept. 1 8 , 1957 7

Page Department or Institution From To No.

Department of Natural Resources Mar. 1 1 , 1957 Feb. 7, 1958 22 D i v i s i o n of Fisheries and Game July 9, 1956 July 9, 1957 4 Water Resources Commission July 1 , 1956 Mar. 31, 1958 26

Department of Public Health Aug. 30, 1956 Sept. 24, 1957 6 L akeville State Sanatorium July 9, 1956 July 9, 1957 3 Lemuel Shattuck Hospital Sept. 24, 1956 June 2 , 1958 31 Massachusetts Hospital School May 14, 1957 Mar. 25, 1958 25 North Reading State Sanatorium Sept. 25, 1956 N o v . 4, 1957 10 Pondville State Hospital Apr. 2 2 , 1957 Apr. 2 2 , 1958 28 Rutland State Sanatorium Apr. 2 2 , 1957 Apr. 1 , 1958 25 W estfield State Sanatorium Jan. 17, 1957 Feb. 1 2 , 1958 23

Department of Public Safety June 4, 1957 Apr. 17, 1958 29 Department of Public Utilities: Administrative Division May 1 , 1957 Jan. 27, 1958 20 Division of Commercial Motor Vehicle May 1 , 1957 Jan. 27, 1958 20 Division of Investigation of Securities May 1 , 1957 Jan. 27, 1958 20

Department of Public Welfare May 6 , 1957 May 1 , 1958 30 Tewksbury State Hospital and Infirmary Jan. 14, 1957 Oct. 17, 1957 8 Department of Public Works: Highways Division Feb. 2 1 , 1957 Apr. 14, 1958 27 Public Beaches Division Feb. 2 1 , 1957 Apr. 14, 1958 28 Registry of Motor Vehicles July 2 , 1956 July 1 , 1957 1 State Airport Management Board Apr. 8 , 1957 Dec. 3, 1957 12 Waterways Division Feb. 2 1 , 1957 Apr. 14, 1957 28 Supreme Judicial Court: Board of Bar Examiners July 1 , 1956 June 30, 1957 25 Clerk for the Commonwealth Apr. 2 , 1957 Mar. 7, 1958 24 Commissioner of Probation Oct. 24, 1956 Feb. 4, 1958 22 Reporter of Decisions Sept. 19, 1956 Jan. 20 , 1958 20

SPECIAL AUDITS

Agency

Boston Metropolitan District Jan. 1 , 1957 D e c . 31, 1957 23 Metropolitan Transit Authority J a n . 1 , 1957 D e c . 31, 1957 18 New Bedford, Woods Hole, Martha's Vineyard and Nantucket Steamship Authority Jan. 1 , 1957 Dec. 31, 1957 23 Transit Mutual Insurance Company Jan. 1 , 1957 D e c . 31, 1957 18 â sacros sfl Satiâ.-M lo j¿x,: . ‘XS- '■

ÔC vi ■ L -o.; ■ y>. . i ;<

0 í tí le. bas í'siiqeoH stísltí 1 iati ¿y:.- V .L t o is.: vid jv:sw.' > . >%qA

, • ei t *1 til tnoWfíOínííioO erütí x d : r©j ••- . '¿d •! i lo sen u >

. (IB

; 1 : - . - , X

HOUSING AUTHORITY AUDITS Page From To No. on 1 —1 State Housing Board Aug. 31, 1956 July 1957 35 LOCAL HOUSING AUTHORITIES: Agawam A p r . 1, 1957 O c t . 3 1 , 1957 43 Amesbury June 1, 1957 A p r . 3 0 , 1958 56 Andover Apr. 1, 1957 Feb. 2 8 , 1958 49 Arlington Dec. 1, 1956 Sept. 30, 1957 38 Athol Oct. 1, 1956 May 31, 1958 55 Attleboro Sept. 1, 1956 Sept. 30, 1957 39 Barnstable May 1, 1957 A p r . 30, 1958 49 Bedford May 1, 1957 Apr. 30, 1958 57 Belmont May 1, 1957 Mar. 31, 1958 52 Beverly Sept. 1, 1956 Sept. 30, 1957 40 Boston Jan. 1, 1957 Dec. 31, 1957 45 Braintree June 1, 1957 Apr. 30, 1958 53 Brockton D e c . 1, 1956 Aug. 31, 1957 37 Brookline M a r . 1, 1957 Sept. 30, 1957 39 Cambridge July 1, 1956 June 30, 1957 33 Canton Apr. 1, 1957 Jan. 31* 1958 48 Chelsea July 1, 1956 June 30, 1957 33 Chicopee A p r . 1, 1957 Apr. 30, 1958 52 Clinton Jan. 1, 1957 Aug. 31, 1957 36 Dalton Dec. 1, 1956 June 30, 1957 35 Danvers June 1, 1957 Apr. 30, 1958 56 Dedham Mar. 1, 1957 Oct. 31, 1957 41 Easthampton May 1, 1957 May 31, 1958 53 Everett Aug. 1* 1956 Sept. 30, 1957 40 Pall River July 1, 1956 July 30, 1957 33 Falmouth A p r . 1, 1957 M a r . 31* 1958 49 Fitchburg July 1, 1956 Aug. 31* 1957 38 Framingham May 1, 1957 Jan. 31, 1958 47 Franklin June 1, 1957 A p r . 30, 1958 55 Gardner July 1, 1956 Sept. 30, 1957 40 Gloucester May 1, 1957 Apr. 30, 1958 54 Grafton Oct. 1, 1956 Apr. 30, 1958 55 Greenfield June 1, 1957 May 31* 1958 53 Haverhill Feb. 1, 1957 M a r . 31, 1958 50 Holyoke Dec. 1, 1956 Nov. 30, 1957 44 Hull June 1, 1957 Mar. 31, 1958 52 Ipswich A p r . 1, 1957 Mar. 31* 1958 51 Lawrence Feb. 1, 1957 May 31* 1958 56 Leominster Oct. 1, 1956 Dec. 31, 1957 45 Lowell Mar. 1, 1957 Jan. 31, 1958 48 Lynn July 1, 1956 Aug. 31* 1957 36 Malden Jan. 1, 1957 Oct. 31* 1957 42 Mansfield M a r . 1, 1957 Nov. 30, 1957 43 Marblehead May 1, 1957 Apr. 30, 1958 55 Marlborough Feb. 1, 1957 May 31* 1958 55 Mattapoisett Feb. 1, 1957 Feb. 2 8 , 1958 49 Medford Dec. 1, 1956 Dec. 31* 1957 45 Methuen Apr. 1, 1957 Mar. 31* 1958 51

Page Prom To No.

LOCAL HOUSING AUTHORITIES (Cont.) Middleborough Oct. 1 , 1956 Aug. 31, 1957 38 Milford Aug. 1, 1956 Oct. 31, 1957 4l Millbury Feb. 1, 1957 Mar. 31, 1958 50 Montague May 1, 1957 May 31, 1958 52 Nahant July 1 , 1956 Sept. 30, 1957 40 Nantucket Apr. 1 , 1957 Feb. 2 8 , 1958 48 Natick Aug. 1, 1956 Nov. 30, 1957 44 Needham June 1, 1957 May 31, 1958 35 New Bedford Jan. 1 , 1957 Jan. 31, 1958 47 Newburyport Oct. 1 , 1956 Oct. 31, 1957 42 North Adams Aug. 1, 1956 Dec. 31, 1957 46 Northampton Apr. 1 , 1957 Apr. 30, 1958 53 North Andover Aug. 1 , 1956 Dec. 31, 1957 57 North Attleborough June 1 , 1957 May 31, 1958 56 Northbrldge Sept. 1 , 1956 Feb. 28 , 1958 48 Norwood Apr. 1 , 1957 Jan. 31, 1958 46 Peabody Oct. 1, 1956 Dec. 31, 1957 46 Pittsfield Oct. 1, 1956 Sept. 30, 1957 39 Plymouth Apr. 1, 1957 Feb. 28 , 1958 48 Quincy Nov. 1, 1956 Nov. 30, 1957 44 Revere Dec. 1, 1956 Aug. 31, 1957 37 Rockport June 1, 1957 May 31, 1958 57 Salem Nov. 1, 1956 Apr. 30, 1958 54 Somerville Aug. 1, 1956 June 30, 1957 35 Springfield Mar. 1, 1957 Mar. 31, 1958 51 Stoneham _ Jan. 1, 1957 Nov. 3 0 , 1957 42 Stoughton Mar. 1, 1957 Jan. 31, 1958 47 Swamps co tt May 1, 1957 Mar. 31, 1958 53 Taunton Nov. 1, 1956 Sept. 30, 1957 42 Uxbridge Jan. 1, 1957 Mar. 31, 1958 49 Walpole May 1, 1957 Feb. 28 , 1958 49 Waltham Mar. 1, 1957 Aug. 31, 1957 38 Watertown Apr. 1, 1957 Oct. 31, 1957 4l Webster Feb. 1, 1957 Mar. 31, 1958 50 Wellesley Apr. 1, 1957 Mar. 31, 1958 50 Wes thorough Sept. 1, 1956 Dec. 31, 1957 45 Westfield Nov. 1, 1956 June 30, 1957 35 West Springfield July 1, 1956 June 30, 1957 32 Weymouth May 1, 1957 Mar. 31, 1958 51 Wilmington May 1, 1957 Apr. 30, 1958 54 Winthrop June 1, 1957 Apr. 30, 1958 54 Woburn Nov. 1, 1956 Nov. 30, 1957 43 Worcester Nov. 1, 1956 June 30, 1957 32

LISTING OP AUDIT COMMENTS

The following is a list, by title, of the comments contained in the individual reports issued by this department during the fiscal year ended June 30, 1958.

Any information desired in connection with these comments may be obtained from the original report or by writing to State Auditor

Thomas J. Buckley, Room 229, State House, Boston.

STATE ACCOUNTS

REGISTRY OP MOTOR VEHICLES REPORT NO. 58-1

1. Refund of Fees Account of Application for Licenses to Operate Motor Vehicles 2. Reconciliation of Cash at Branch Offices 3. Reconciliation of Cash at Branch Offices by a Representative of the Boston Office 4. Count of Cash - New Bedford Office 5. Branch Offices - Records Destroyed 6. Improper Use of Advance Money Account by Chief Accountant's Office 7. Suspense Accounts Receivable 8. Agreement for Outside Piling of Registrations and Applications for Renewal of Driving Licenses 9. Comments in Previous Audit Reports 10. Licenses Control Sheet 11. Industrial Accident Cases 12. Auto Driving School Licenses

DEPARTMENT OP CORPORATIONS AND TAXATION REPORT NO. 58-2

1. Income Tax Assessments 2. Bonded Officials and Employees 3. Credit Balances - Accounts Receivable 4. Abatements - Miscellaneous Taxes 5. Abatements Authorized by Appellate Tax Board 6. Income Tax Verification Notices 7. Corporation and Miscellaneous Tax Verification Notices 8. Collection Division - Narrants Collected 9. Inheritance Tax Cases - Active Accounts Receivable 10. Inheritance Tax Accounts with the Attorney General for Collection 11. Abatement of Cigarette Excise Taxes 12. Unpaid Meals Excise Taxes 13. Abatements of Meals Excise Taxes 14. Registration Licenses to Serve Meals 15. Meals Taxpayers Control Records 16. Renewal of Registration Licenses - Meals ...... ‘

■

, 2

DEPARTMENT OP CORPORATIONS AND TAXATION (Cont.)

17. Services - Non-Employees 18. Alcoholic Beverages Excise 19. Income Tax Accounts Receivable 20. Rents Paid 21. Partial Payments - Collections by Constables

division o f b u i l d i n g construction r e p o r t n o . 5 8 -3

1 . General 2. Contractors Plans and Specification Deposits 3 . Contractors' Bid Deposits 4. Forfeited Bid and Specification Deposits 5 . Projects Not Completed or Accepted at the Completion or Extension Date 6 . Project Turned Back to Metropolitan District Commission 7 . Final Payments to Contractors Held Up 8 . Liquidated Damages 9 . Expenditures - Projects

BOARD OF REGISTRATION IN NURSING REPORT NO. 58-4

1 . Renewal Certificates 2. I. B. M. System

UNIVERSITY OF MASSACHUSETTS REPORT NO. 58-5 ! 1. Internal Control 2. Boarding Hall 3 . Duties of the Treasurer 4. Financial Records 5. Trust Fund Accounting 6 . Operation of Plant - Rentals 7. Inventory of Physical Property 8 . Student Union Accounting 9. Student Union Food Service Fund 10. University Store 11. Self-Liquidating Buildings

MILK CONTROL COMMISSION REPORT NO. 58-6

1. Delinquent Assessments 2. Insufficient Bond Coverage 3. Arrearages to Producers 4. Federal Control 5. Milk Market Areas

WORCESTER STATE HOSPITAL REPORT NO. 58-7

1. Payroll Account - Checks Outstanding Over Three Months 2. Attendance Calendar Not Kept Currently Posted 3. Materials and Supplies - Stock Records 4. Unclaimed Wage Fund

WORCESTER STATE HOSPITAL (Cont.)

5. Students' Free Meal Tickets i 6 . Quarters Register 7. Consultants' Fees 8 . Escrow Retirement Fund 9. Canteen - Bond Premium Not Paid

LAKEVILLE STATE SANATORIUM REPORT NO. 58-8

1. Bond 2. Water Supply Funds 3. Patients' Fund

BOSTON ARENA AUTHORITY REPORT NO. 58-9

1. Management 2. Operations of the Authority 3. Capital Additions 4. Cash in Bank and on Hand 5. Payroll 6 . Voucher Register 7. Bond Coverage 8 . Entertainment Expense 9. Reimbursable Expenses 10. Cash Payments 11. Concessions - Sale of Merchandise 12. Promoters and Special Events 13. Potential Tickets Income 14. Disbursements

STATE AGENCY FOR SURPLUS PROPERTY REPORT NO. 58-10

1. General 2. Federal Authorization for State Agency 3. Establishment of State Agency for Surplus Property 4. Operating Expenses Subsidized by State Appropriations 5. Division of Federal Funds 6 . Free Facilities Furnished by State Institution 7. Recovery of Overpayments in Operating Expenses 8 . Transportation Charges Inflated by Trans shipment Costs 9. Incomplete Transportation Invoices Paid by State Agency 10. Apparent Discrimination in Employees' Rights and Benefits 11. Shortages in Receipts of Surplus Property from Federal Agencies 12. Prepaid Operating Expenses 13. Outstanding Applications for Surplus Property 14. Discrepancies between State Agency Receiving Records and Federal Agencies' Shipping Records 15. Complete Inventory Control over Surplus Property Not Maintained by State Agency 16. Inadequate Accounting Records

LOWELL TECHNOLOGICAL INSTITUTE OF MASSACHUSETTS REPORT NO. 58-11

1 . Laundry Concession 2 . Bequest to the Lowell Technological Institute 3 . Burlington Industries Foundation Fund 4. Accounts Receivable - Research Foundation 5 . Disbursements from Income Receipts 6 . Compulsory Student Insurance 7. Summer School Fees 3. Lease of Dormitory Buildings

DEPARTMENT OF THE SECRETARY OF THE COMMONWEALTH REPORT NO. 58-12

1 . Safeguarding Public Funds 2. Decennial Census 3 . Study of Disposition of Certain State Documents 4. Vital Statistics 5. Vital Statistics - Overpayments

BOARD OF STATE EXAMINERS OF PLUMBERS REPORT NO. 58-13

1 . Detail Payroll Time Records

DP/IS ION OF FISHERIES AND GAME REPORT NO. 58-l4

1 . Consultants 2. Federal Aid 3. Unaccounted License Fees in Division Office 4. 1356 Licenses Assigned to Cities and Towns - Returned for Credit 5 . License Fee Payments - Cities and Towns 6 . Inland Fisheries and Game Fund 7. Income

DEPARTMENT OF MENTAL HEALTH REPORT NO. 58-15

1. Patients' Fund 2. Returned Checks Account of Patients' Board 3. Construction Proposal - Not Yet Awarded 4. Status of Construction Contracts 5. Institution Weekly Reports 6 . Cash Received on Account of the Commonwealth 7. Accounts Receivable - Institution 8 . Comparison of Cash Collections Account of Patients 1 Board 9. Verification Notices - Board of Patients 10. Overcharges Account - Board of Patients 11. Suspense Accounts Receivable 12. Suspense Accounts Receivable - Current 13. No Expiration Date for Use of Funds 14. Walnut Lodge 15. Consultants' Fees

COMMISSION ON INTERSTATE CO-OPERATION REPORT NO. 58 -I6

1. Advance Money 2. Time Records

STATE TEACHERS COLLEGE AT BRIDGEWATER REPORT NO. 58-17

1 . Beulah R. Brown Scholarship Fund department o f agriculture r e p o r t n o . 5 8 -18

1 . General 2. Dairy Bonding - Trust Deposit Control Accounts 3 * Dairy Bonding - Inactive Operators, Collateral on Hand 4. Dairy and Poultry Dealers' Collateral 5 . Real Estate Mortgages 6 . Milk Plant Operators' Licenses 7 . Mosquito Control Assessments 3. Cash Book 9 . Rodent Control

DIVISION OF LIVESTOCK DISEASE CONTROL REPORT n o . 5 8 -19

1 . Reduction in Expenditures for Extermination of Disease Among Animals 2. Pending List of Garbage Permits

MILK REGULATION BOARD REPORT NO. 58-20

No Comments

REPORT NO. 58-21 NORTHAMPTON STATE HOSPITAL

1. Materials and Supplies 2. Patients' Funds

BOARD OF REGISTRATION IN EMBALMING AND REPORT NO. 58-22 FUNERAL DIRECTING

1. Cash Book 2. Undeposited Cash 3 . Pending Application Fees REPORT NO. 58-23 MASSACHUSETTS MENTAL HEALTH CENTER

1 . Accountability of Cash on Hand and in Bank and the Transactions Pertaining to the Various Funds 2. Variances in Cash Reconciliations 3. Accounts Receivable 4. Coffee Shop m . 5. Purchase of Real Estate from Trust Fund 6. Drugs and Surgical Instruments REPORT NO. 58-24 ¡ARDNER STATE HOSPITAL

1. Inventory of Physical Property 2. Industrial Accident Case - Refund Not Made J* 6

DEPARTMENT o f p u b l i c h e a l t h r e p o r t n o . 58-25

1 . District Offices 2. Agreement with Red Cross 3. 1957 Fiscal Year Liability Not Recorded on Books 4 ’ Lawrence Experimental Station Building Contract 5 ! Southbridge Sewage Treatment Plant Project 6 . Accounts Receivable - Income - Funds Transferred 7 . Vendor’s Invoices

DIVISION OF INSURANCE REPORT NO. 58-26

1 . Cash 2. Refunds of Receipts 3 . Receipt and Disbursements of Funds Not Recorded

OUTDOOR ADVERTISING DIVISION REPORT NO. 58-27

1 . Compensatory Time Off

! SOLDIERS' HOME IN CHELSEA REPORT NO. 58-28

I . Federal Aid - Public Law 6 13 1 2. Disabled Veterans Assistance under Public Law 149 3 . Payroll Checks 4. Accounts Receivable 5 . Pharmacy 6 . Legacy Fund 7 . Blue Cross 8 . Blue Shield - Procedure 9. Insurance Proceeds

METROPOLITAN D I STRICT COMMISSION - ADMINISTRATION DIVISION REPORT NO. 58-29

1. Accounts Receivable - Active 2. Accounts Receivable - Charge-Offs 3. Accounts Receivable - Suspense 4. Sale of Gravel - Advance Deposit 5. Payroll Refunds Due from Employees 6 . Food and Refreshment Concession at the Ponkapoag Golf Club 7. Assessments for 'Which no Construction has been Initiated 8 . Concession Permit Agreements 9. Max Ulin Memorial Skating Rink 10. Additional Skating Rinks II. Consultants 12. Consultant - Contract Terminations 13. Contract Overruns 14. Land and Building Valuations not Recorded in the General Ledger and Omitted from Annual Financial Statements

METROPOLITAN DISTRICT COMMISSION - WATER DTVISION REPORT NO. 53-30

1 . General 2. Contracts 3 . Improvement of Internal Controls Over Income from the Quabbin Dam Reservations

METROPOLITAN DISTRICT COMMISSION - PARKIS DIVISION REPORT NO. 58-31

1 . General 2. Bond Issues Authorized 3 . Contracts 4. Payroll Refund Due from Employee 5 . Buildings Omitted from Buildings Valuation Report 6 . Bonded Positions

METROPOLITAN DISTRICT COMMISSION - SEWERAGE DIVISION REPORT NO. 58-32

1. General 2. Contracts 3. Sick Leave Register Forms 4. Sewage Disposal Plant - Quincy

METROPOLITAN DISTRICT COMMISSION - CONSTRUCTION DIVISION REPORT NO. 58-33

1. Contract Agreement Records 2. Contracts Accepted as Completed

LOWELL TECHNOLOGICAL INSTITUTE RESEARCH FOUNDATION REPORT NO. 58-34

1. Accounts Receivable 2. Allowance for Estimated Uncollectible Accounts 3. Accounts Payable 4. Surplus Adjustments 5. Research Services 6 . Contributions to Lowell Technological Institute 7. Legal and Auditing Fees 8 . Miscellaneous Expenses 9. L. T. I. Faculty Members Receiving Compensation from Research Foundation

BOARD OF REGISTRATION IN PHARMACY REPORT NO. 58-35

1. Registration of Certain Registered Assistant Pharmacists as Pharmacists 2. Renewals

MYLES STANDISH STATE SCHOOL REPORT NO. 53-36

1. Industrial Accident Cases 2. Drug Control 3. Funds of Former Patients 4. Income from Vending Machines

MEASURER a n d r e c e i v e r -g e n e r a l REPORT NO. 58-37

1 . Cash 2 . Distribution of Taxes 3 . Temporary Financing 4. Maturing Debt Accounts 5 . Cash Accounting 6 . Reconciliation of Bank Accounts 7 . Deposits of Receipts 8 . Suspense Accounts 9 . Cash Shortages 10. Office Cash 1 1 . Disbursements 12. Cash and Securities 1 3 . Special Bank Accounts 14. Bank Transfers 15. Reserve Bank Interest 16 . Unpaid Check Fund 17 . Duplicate Payments 18 . Legislative Advances 19. Accounting Records 20. Filing of Matured and Canceled Bonds 21. Outstanding Salary Advances 22. Checks Being Held by Treasurer 23. Savings Bankbooks in Vault 24. U. S. Savings Bonds - in Vault 25. Interest Receivable on Securities 26. Veterans’ Services Fund 27. Bonus Division - Overpayments 28. Mary Dyer Trust Fund - Account No. 6806 29. Contingent Debt - Housing Bonds and Notes

DANVERS STATE HOSPITAL REPORT NO. 58-33

1. Cashing of Payroll Checks 2. 1958 Advance Money 3. Pharmacy and Operating Room - Accountability 4. Outstanding Checks 5. Patients' Funds

TEWKSBURY STATE HOSPITAL REPORT NO. 58-39

1. Balancing of Cash 2. Advance Money 3. Payroll Bank Account Reconciliation 4. Employees Bonded 5. Accounts Receivable 6 . House and Room Rents 7. Patients’ Bank Account Reconciliation 8 . Accounts with Patients no Longer in Institution 9. Patients' Bankbooks 10. Community Store Fund 11. Post Office Box Fund and Locker Key Fund 12. Institution Pharmacy 13. Bonded Personnel

FLOOD RELIEF BOARD REPORT NO. 58-40

1 . State Financing of Highway Flood Relief Funds 2. State Financing of August Flood Relief F^nds 3 . Federal Grant 4. Reimbursement Due from State Employees' Group Insurance Commission GRAFTON STATE HOSPITAL REPORT NO. 58-41

1 . Errors Noted in Checking Time Cards, Attendance Calendars to Payrolls 2. Unauthorized Payroll Payment 3. Materials and Supplies - Excessive Amounts of Certain Items on Hand 4. Materials and Supplies - Coal Adjustment 5. Industrial Accident Case - Collection of Over payment Referred to Attorney General - Not Recorded in Suspense Account 6 . Industrial Accident Cases - Vouchers Not Submitted to the Division of Industrial Accidents for Resumption of Compensation Payments 7. Industrial Accident Case - Employee's Attendance Calendar Not Charged while Receiving Full Pay on Payroll 8 . Industrial Accident Case - Employee's Sick Leave and Vacation Recorded as Paid on Attendance Calendar in Error 9. Industrial Accident Cases - Accounts with Attorney General Not Found 10. Employee Not Charged for Room Rent 11. Patients' Funds - Inactive Accounts in Active File 12. Patients' Funds - Discharged Patients' Funds Over Seven Years Old 13. Patients' Fund - Funds of Deceased Patient Not Disposed of 14. Patients ' Fund - Improper Payment Account of Funds oi* 3D0C0cts©ci Pci"fci0n"fc 15. Patients' Fund - Patient's Bankbook Not Accounted For 16. Patients' Fund - Sale of Unclaimed Valuables - Monies Received on Account of Sale Not Recorded 17. Canteen - Shortage in Bottle Money

BELCHERTOWN STATE SCHOOL REPORT NO. 58-42

1. Materials and Supplies 2. Accounts Receivable Ledger 3. Industrial Accident Refunds

DIVISION OF BANKS REPORT NO. 58-43

1. Examination of Banking Institutions

REPORT NO. 58-44 CUSHING H O SPITAL

1 . General 2. Maintenance Appropriation 3 . Records

NORTH READING STATE SANATORIUM REPORT NO. 58-45

1 . Room Rents 2. Special Appropriations 3 . Undetermined Cases 4. Pharmacy REPORT NO. 58-46 attorney g e n e r a l

1. Delinquent Accounts Referred to the Attorney General for Collection 2. Bonded Employees 3 . Division of Public Charities 4. Collections STATE SUPERINTENDENT OF BUILDINGS REPORT NO. 58-47

1 . Acquisition of New Bedford Property by State Superintendent of Buildings on Behalf of the Commonwealth 2. Lease Option Renewal for Two Years Superseded by New Lease at Higher Rental 3 . Lease Option Renewal for Five Years Replaced by a Tenant-at-Will Agreement at Higher Rental 4. State Property Occupied Rent-Free by Federal Agency 5 . Special Appropriation - Unexpended Balance Carried on Books as an Encumbrance 6 . Contract for Supplies Awarded Without Competitive Bidding 7 . Recurring Services in Excess of $1 ,10 0 .0 0 Annually Performed Without Competitive Bidding 8 . Inventory of Physical Property Not Maintained Currently

STATE RACING COMMISSION REPORT NO. 58-48

1. Special Daily Double Consolation Pool 2. Unpaid Pari-Mutuel Tickets 3. Racing Association License Fees 4. Agricultural Purposes Fund 5. Distribution of Racing Revenue 58-49 FOREST FIRE RELIEF BOARD REPORT NO.

No Comments

VETERANS' BONUS COMMISSION REPORT NO. 58-50

1 . Volume of Transactions 2. Adjustments to State Treasurer's Korean Bonus Ledger Account 3 . Accounts Receivable - Bonus Overpayments 4. Forgeries 5 . Forgery Deposits in Bank Account 6 . Photostatic Copies of Top Sheets 7 . Board of Appeals 8 . Termination Date 9 . Undelivered Checks - State Treasurer's Office 10. Bonded Employees 11. Old Outstanding Checks 12. Deceased Veterans - Survivor's Application

BOARD OF REGISTRATION OF ARCHITECTS REPORT NO. 58-51

1 . Applications on File 2. Registration of Architects 3. Certification of Applicant 4. Minutes of Meeting

BOSTON STATE HOSPITAL REPORT NO. 58-52

1 . Shortage in Payroll Bank Account 2. Payments to Consultants 3. Playground Fund 4. Pharmacy and Operating Room Supplies 5. Unpaid Check Fund and Unclaimed Wage Fund 6 . Patients' Funds

DIVISION OF SAVINGS BANK LIFE INSURANCE REPORT NO. 58-53

1. Amortization on Securities

DIVISION OF INDUSTRIAL ACCIDENTS REPORT NO. 58-54

1. Checks on Hand - Third Party Recovery 2. Witness Fees 3. Pending Charges to Accounts Receivable 4. Public Employees Compensation - Reserves and Liabilities 5. Public Employees Compensated for Injuries 6 . Insurance Deposit Fund

ART COMMISSION FOR THE COMMONWEALTH REPORT NO. 58-55

1. Statue In Memory of Mary Dyer

BOARD OF REGISTRATION IN VETERINARY MEDICINE REPORT NO. 58-56

No Comments

COMMISSION ON UNIFORM STATE LAWS REPORT NO. 58-57

1 . Compensation of Commissioners

I FINANCE a d v i s o r y b o a r d r e p o r t NO. 58-58

1 . First Report of Board 2. Highway Funds 3 . Debt Equalization Program 4. State's Credit Rating

PUBLIC BEQUEST COMMISSION REPORT NO. 58-59

1 . Accumulation of Funds 2. Investment of Funds

STATE AIRPORT MANAGEMENT BOARD REPORT NO. 58-60

1 . General 2. Appropriation for 1958 Fiscal Year 3 . State Airport Management Board (a) Bonds Authorized and Unissued (b) Results of Combined Operations 4. Logan Airport 7a) Income (b) Contracts Pending Court Action (c) Construction of New Hangar - American Airlines (d) Contractor of American Airlines Hangar - Delinquent Account Due e) Damage Claims 1f) Concessionaire's Monthly Reports

5. Hanscomg) Concessionaire's Field Leases (a)h) Vending Construction Machine of NewCommissions Hangar - East Coast i) FurtherAviation Building Corporation Construction (b)j) Delinquent Accounts - Airline

TAUNTON STATE HOSPITAL REPORT NO

1 . Sale of Land 2 . Drug Control 3. Farm Operations 4. Income from Vending Machines 5. Patients' Bankbooks 6 . Occupational Therapy Fund

PORT OF BOSTON COMMISSION REPORT NO. 58-62

1. General (a) Reimbursement to the Commonwealth (b) Loss of Port Revenue (c) Interest Costs to the Massachusetts Port Authority

PORT OP BOSTON COMMISSION (Cont.) 2. Report of the Advisory Council to the Port of Boston Commission (a) Rate Parity Dispute (bj Port Promotion (c) High Labor Costs 3. Commonwealth Pier No. 5 4. Deficiency - Port of Boston Fund 5 . Hoosac Pier and Grain Facilities 6. Mystic Wharves 7 . East Boston Terminal 8. Castle Island Facilities 9. Bond Account - Port of Boston Improvement Loan 10. Other Capital Expenditures Authorized 11. Hoosac Pier Lease 12. Hoosac Elevator Lease 13. Mystic Pier #1 Lease 14. Mystic Piers #48, #49 and #50 15 . East Boston Facilities Lease 16. Castle Island Terminal Lease 17. Boston Fish Pier Lease 18. Sale of Land 19. Insurance Coverage Required by Permits and Leases 20. Claim Against Tenant 21. Accounts Receivable 22. Suspense Accounts Receivable 23. Position Bond 24. Rentals DEPARTMENT OF LABOR AND INDUSTRIES - ADMINISTRATION SECTION AND THE DIVISION ON THE EMPLOYMENT OF THE AGING REPORT NO. 58-63

1. Accounts Receivable 2. Suspense Accounts Receivable

DIVISION OF APPRENTICE TRAINING REPORT NO. 58-64

1. Contracts

DIVISION OF STANDARDS REPORT NO. 58-65

No Comments

DIVISION OF OCCUPATIONAL HYGIENE REPORT NO. 58-66

No Comments

DIVISION OF STATISTICS REPORT NO. 58-67

1. Publishing of Annual Report I 14

BOARD op conciliation an d arbitration r e p o r t NO. 58-68

1 . Income on Hand 2. Cases Serviced division o f i n d u s t r i a l s a f e t y r e p o r t n o . 58-69

1 . Industrial Homework Permits - Employers' Fees 2. Homeworker's Certificate - Renewal 3 . Painters, Riggers - Re-examinations division o f m i n i m u m w a g e r e p o r t n o . 58-70

No Comments

DIVISION ON THE NECESSARIES OF LIFE REPORT NO. 58-71

1 . Motor Fuel Sales

DEPARTMENT OF E DUCATION REPORT NO. 58-72

1. University Extension Division Appropriation 2. Administration of Teacher Education Extension Courses Appropriation 3. Accounts Receivable 4. Reimbursements to Cities and Towns 5. Vending Stand Operation 6 . Fair Educational Practices 7. Massachusetts Rehabilitation Commission 8 . State Agency for Surplus Property 9 . Henry Todd Fund

OFFICE OF SCHOOL LUNCH PROGRAMS REPORT NO. 58-73

1. Special School Milk Program 2. National School Lunch Act - Public Law 396 - 79th Congress

REHABILITATION COMMISSION REPORT NO. 58-74

1. Rental

DIVISION OF LIBRARY EXTENSION REPORT NO. 58-75

1. Federal Funds 2. Capital Outlay - Equipment

DIVISION OF IMMIGRATION AND AMERICANIZATION REPORT NO. 58-76

No Comments * MILITARY d i v i s i o n o f th e e x e c u t iv e departm ent REPORT NO. 58-77

1 . Administration Building for Massachusetts National Air Guard at Logan International Airport 2. Federal Participation Contracts 3 . Air National Guard Service Contracts 4. National Guard Fund 5. Accounts Receivable 6 . Suspense Accounts Receivable 7 . Refunds of Receipts 8 . Permits - Use of Armory 9 . Outstanding Checks - Old 10. Bond of Employees 11. Payroll Time Records

SPECIAL MILITARY RESERVATION COMMISSION REPORT NO. 58-78

1 . Establishment of Camp Site 2. Lease of Reservation to the Federal Government 3. Income 4. Commission Meetings

( ARMORY COMMISSION REPORT NO. 58-79

1. Construction of Armories - Appropriations 2. Construction of Armories - Agreements and Contracts 3. Cambridge Armory Fund

BALLOT LAW COMMISSION REPORT NO. 58-80

No Comments

COMMISSIONERS ON FIREMEN'S RELIEF REPORT NO. 58-81

1. Rates

WEATHER AMENDMENT BOARD REPORT NO. 58-82

No Comments

( CONTRIBUTORY RETIREMENT APPEAL BOARD REPORT NO. 58-83

No Comments

IfESTBOROUGH STATE HOSPITAL REPORT NO, 58-84

1. Beef Waste and Shrinkage 2. Employee Not Billed for Room Rent 3. Students' Free Meals 4. Consultants' Fees 5. Canteen - Commissions on Vending Machines 6 . Payroll Account - Checks Not Endorsed by Employees 7. Materials and Supplies - Excessive Stock è l6

EMERGENCY f i n a n c e b o a r d r e p o r t NO. 58-85

No Comments

BOARD OF REGISTRATION OF DISPENSING OPTICIANS REPORT NO. 58-86

1 . Renewal Dates 2. Minutes of Meetings

COUNCIL FOR THE AGING REPORT NO. 58-87

1 . Duplication of Payment COMMISSIONER OF VETERANS« SERVICES REPORT NO. 58-88

1 . Reimbursement to Cities and Towns for Veterans' Benefits 2. Reimbursement to Cities and Towns for World War II Allowances

STATE TEACHERS COLLEGE AT BOSTON REPORT NO. 58-89

1. Monthly Financial Reports 2. Cash Book 3. Bonding of Employees 4. Receipt Vouchers 5. Cafeteria

STATE LIBRARY REPORT NO. 58-90

1 . Memorial to Calvin Coolidge BOARD OF REGISTRATION IN OPTOMETRY REPORT NO. 5 8 -9 1

1 . Travel Expenses 2. Examination by National Board of Examiners in Optometry

BOARD OF REGISTRATION IN MEDICINE REPORT NO. 58-92

1. Pending Applicants

BOARD OF REGISTRATION OF CERTIFIED PUBLIC ACCOUNTANTS REPORT NO. 58-93

No Comments

COMMISSION ON ADMINISTRATION AND FINANCE - PURCHASING BUREAU REPORT NO. 58-94

1 . Contract Deposits BUDGET BUREAU REPORT NO. 58-95

No Comments r 17

COMPTROLLER'S BUREAU REPORT NO. 58-96

1 . General 2. Allotment System 3 . Encumbrance System 4. Annual Report 5 . Reimbursement - Suffolk County Court House - Maintenance 6 . Annuity Reserve Fund - Deficiency - State Employees 1 Retirement System 7 . Annuity Reserve Fund - Deficiency - Teachers 1 Retirement System 8 . Pensions to Retired Teachers 9 . Children of Employed Mothers 10. School Superintendents in Small Towns 1 1 . Transportation of Pupils 12. Vocational Education 13. Outside Schools - Transportation 14. Tuition in Public Schools 1 5 . School Adjustment Counsellors 16 . Aid to Dependent Children 1 7 . Support of Indigent Persons 18 . Temporary Aid and Transportation 19. Permanently Disabled Persons 20. Tuition and Transportation of Children 21. Old Age Assistance 22. Tubercular Patients in Certain Hospitals 23. Veterans’ Benefits 24. Reimbursement - Loss of Taxes 25. Distribution of Meals Taxes 26. Highway Fund 27. Deferred Assessments and Transfer Receipts - General Fund 28. Annual Report - Valuation of Securities at Market Value 29. Advances Unaccounted for June 30, 1957 30. Increasing Expenditures for Services

COMISSION ON ADMINISTRATION AND FINANCE - OFFICE OP THE COMMISSIONER REPORT NO. 58-97

1. General 2. Suggestion Awards Board 3. Survey of Building at 88l Commonwealth Avenue 4. Travel Expenses 5. Rules and Regulations for Disposition of Grievances 6 . Inventory of Physical Property at State Spending Agencies

DIVISION OF PERSONNEL AND STANDARDIZATION REPORT NO. 58-98

1 . Contract on Job Classifications « 18

MASSACHUSETTS CORRECTIONAL INSTITUTION AT BRIDGEWATER REPORT NO. 58-99

1. General 2 . Canteen 3. Maintenance Stores 4. Maintenance Stores - Pharmacy 5. Overdue Accounts

SUPERVISOR OF LOAN AGENCIES REPORT NO. 58-100

No Comments

METROPOLITAN TRANSIT AUTHORITY REPORT NO. 5 8 - 10 1

1. Audit 2. 1957 Deficit (a) Estimated Deficit - 1958 fb) Assessment of Deficits (c) Interest on Deficit 3 . General 4. Depreciation 5 . Cash Position 5. Funded Debt fa) Original Debt (b) Subway Debt (c) New Construction and Off-Street Parking Debt fd) Off-Street Parking (e) Revenue Equipment Debt (f) Borrowing Policies 7. Revenue 8. Management aT Executive Payroll ib) Weekly Payroll

c) Detective Agency d) Advertising, Public Relations and Publicity e) Consultants f) Passenger Automobiles g; Bills for Collection - General Attorney 9. Office Space 10. Power Stations 11. Gasoline and Diesel Oil Taxes 12. Reimbursements from Commonwealth of Massachusetts 13. Insurance fa) Injuries and Damages (b) Unemployment Insurance 14. Inventories 15. Snow Removal Equipment 16, Special Inspection Work transit m u t u a l i n s u r a n c e c o m p a n y r e p o r t n o . 5 8 -10 2

1. Liquidation of the Transit Mutual Insurance Company 2. Surpluses and Dividends Declared

19 metropolitan s t a t e h o s p i t a l r e p o r t n o . 5 8 -10 3

1 . Suspense Accounts Receivable 2. Sale of Scrap 3 . Patients' Funds - Interest on Bankbooks 4. Patients' Unclaimed Valuables 5 . Farm Accounts - 1956 and 1957 Years 6 . Meal Passes 7. Pharmacy 8 . Industrial Accidents - Retired or Resigned Personnel 9 . Industrial Accidents - Refunds 10. Canteen - Bonded Employees 1 1 . Canteen - Children's Unit 12. Canteen Fund 13. Canteen - General 14. Trustees of Metropolitan State Hospital - Trust Fund 15. Fellowship Award Grant 16 . Trust Funds in General

DIVISION OF THE BLIND REPORT NO. 58-104

1. Bank Account - First National Bank 2. Active Accounts Receivable - Overdue Accounts 3 . Suspense Accounts Receivable 4. Accounts Receivable - Piano Tuning and Mattress Renovating 5. Cambridge Industries - Inventories 6 . Woolson House Inventories 7. Federal Participation - General Administration 8 . General

DEPARTMENT OF CORRECTION REPORT NO. 58 -105

1. Services - Non-Employees 2. Telephone Toll Charges 3. Refunds of Non-Contributory Pensions - Prison Officers

MASSACHUSETTS CORRECTIONAL INSTITUTION AT PLYMOUTH REPORT NO. 58 -IO6

1. General 2. Meal Tickets 3. Stock Ledger 4. Fund Cash Books

PAROLE BOARD REPORT NO. 58-107

1. Employees' Time Records 2. Vendors' Invoice File

LEGISLATIVE RESEARCH COUNCIL AND LEGISLATIVE RESEARCH BUREAU REPORT NO. 58-108

No Comments ♦ 20

REPORTER o p d e c i s i o n s o p t h e s u p r e m e j u d i c i a l c o u r t r e p o r t n o . 58-109

No Comments

OLD s t a t e h o u s e r e p o r t n o . 5 8 - 110

No Comments

SOLDIERS' HOME IN HOLYOKE REPORT NO. 58 - H l

1 . Materials and Supplies 2. Patients' Funds Investment 3. Federal Reimbursement 4. Canteen 5 . Industrial Accident Claims

ALCOHOLIC BEVERAGES CONTROL COMMISSION REPORT N O . 58-112

1 . Permits Not Issued

STATE TEACHERS COLLEGE AT LOWELL REPORT NO. 58-113

1. Lunchroom 2. Special Appropriations

DEPARTMENT OP PUBLIC UTILITIES - ADMINISTRATIVE DIVISION REPORT NO. 58-114

1. Accounts Receivable 2. Income 3. Bad Checks 4. Sale of Land 5. Rent of Property 6 . Reconciliation of June 30, 1957 Income with Comptroller

DIVISION OP INVESTIGATION OP SECURITIES REPORT NO. 58-115

No Comments

COMMERCIAL MOTOR VEHICLE DIVISION REPORT NO. 58 -II6

1. General 2. Pending Items

STATE EMPLOYEES • GROUP INSURANCE COMMISSION REPORT NO. 58-11?

1. General 2. State Contribution to Cost of Group Insurance of Non-Employees 3. Non-Participation by State Employees in Return of Premiums of Insurance Contractors 4. Claim Reserve Accounts - Hospital and Surgical Policies 5. Claim Reserve Accounts - Life Insurance Contract 1 21

STATE EMPLOYEES ' GROUP INSURANCE COMMISSION (Cont.)

6 . Agent's Commissions - Group Life Insurance Control of Cash Receipts 8 . Return of Unearned Premium vs. Income 9 . General Ledger - State Accounts

BOARD OF REGISTRATION IN CHIROPODY REPORT NO. 58-118

1 . Minutes of Meetings 2. Excess of Expenditures over Receipts

MASSACHUSETTS CORRECTIONAL INSTITUTION AT FRAMINGHAM REPORT NO. 58-119 1. Garage Rent 2. Materials and Supplies - Bread 3 . Materials and Supplies 4. Devaluation of Land 5 . Pharmacy 6 . Industrial Accident Overpayment 7 . Farm 8 . Inmates' Fund - Interest on Bank Balances 9 . Inmates' Fund - List of Inmates' Funds Held Over Two Years after Discharge, etc. 10. Canteen Fund - Accounts Payable to Commonwealch Account of Interest 11. Canteen Fund - Vending Machine Commissions 12. Industries - Inmates' Compensation Fund Savings 13. Industries - Bonded Employees 14. Industries - Accounts Receivable 15. Industry Losses 16. Knitting Industry 17. Goods Sold at Less than Cost 18. General - Old Checks Outstanding LYMAN SCHOOL FOR BOYS REPORT NO. 58-120

1. Errors Noted in the Keeping of Time Records 2. Materials and Supplies - Lack of Control over Certain Items 3. Industrial Accident Case - Employee Overpaid 4. Industrial Accident Cases - Sick Leave not Adjusted after Refunds Made 5. Leave Register not Posted Currently to Show Accrued Balance 6 . Vacation Leave Granted and Used Prior to July 1st 7. Vacation Leave Granted in Excess of Allowance 8 . Vacation Leave Credit Accumulated Beyond Allowance 9. Errors in Posting Leave Register a/c Sick Leave and Vacation *

i 22

MASSACHUSETTS COMMISSION AGAINST DISCRIMINATION REPORT NO. 58-121

1 . Bonding of Employees

MASSACHUSETTS AERONAUTICS COMMISSION REPORT NO. 58-122

1 . Reimbursement to Cities and Towns for Airport Construction Projects 2. Commissioners' Meetings

LABOR r e l a t i o n s c o m m i s s i o n REPORT NO. 58-123

No Comments

COMMISSIONER OF PROBATION REPORT NO. 58-124

1. Compensation of Probation Officers

DEPARTMENT OF N A T URAL RESOURCES REPORT NO. 58-125

1. Assessments 2. Gypsy Moth Control Program 3. State Recreation Areas Fund 4. Lake Quinsigamond - Development of a State Park Adjacent to 5 . Accounts Receivable 6 . Sales Books CB17 7. Payroll Refunds 8 . Classified Payroll - Daily Time Records 9 . Survey and Inventory - Natural Resources 10. Contracts 11. Bureau of Recreation - Contracts with Consultants 12. Federal Nursery Development and Stock Production Program

STATE TEACHERS COLLEGE AT NORTH ADAMS REPORT NO. 58-126

1. Suspense Account

DEPARTMENT OF COMMERCE REPORT NO. 58-127

1. Failure to File for Federal Reimbursements 2. Custodians of Advance Money not Bonded 3. Inventory of Physical Property not Maintained on Current Basis 4. Adequate Time Records not Maintained 5. Consultants' Services 6 . Advertising Agency Invoices for Newspaper and Magazine Advertisements Approved without Adequate Verification 7. Invoices for Public Relations Services Paid without Adequate Evidence of Work Done or Proper Authorization

WESTFIELD ST A T E SANATORIUM REPORT NO. 58-123

1 . Accounts Receivable - Suspense Accounts 2. Quarters Register 3. Pharmacy 4. Time Records - Holidays 5 . Materials and Supplies STATE TEACHERS COLLEGE AT WESTFIELD REPORT NO. 58-129

1 . Trust Fund - Scholarships s t a t e e x a m i n e r s o f electricians r e p o r t n o . 5 8 -13 0

1 . Suspense Account

SERGEANT-AT-ARMS REPORT NO. 58-131

1. Advance Money

BUREAU OF ACCOUNTS REPORT NO. 53-132

1. Under-Assessment to Certain Cities and Towns 2. Overage in Inventory 3. Assessments for 1957 Calendar Year

BOARD OF REGISTRATION OF BARBERS REPORT NO. 58-133

1. Disbursements 2. Renewal Licenses 3. Reconciliation of Income BOSTON METROPOLITAN DISTRICT REPORT NO. 58-13^

1. General 2. Bond Issues 3. Receipts under Rapid Transit Bond

NEW BEDFORD, WOODS HOLE, MARTHA'S VINEYARD AND NANTUCKET STEAMSHIP AUTHORITY REPORT NO. 5o-135

1. Results of 1957 Operations 2. Deficiency Assessments 3. Creation of Finance Advisory Board 4. Maintenance - Buildings and Structures 5. Bond Issues 6 . Notes Payable 7. Segregated Funds - Expenditures 8 . Alterations of Terminals A. Nantucket Terminal B. Woods Hole Terminal C. New Bedford Terminal 9. Ratio of Deficit Assessments 10. Cost of New Steamer- 11 . Operation of New Steamer 12. S. S. Martha's Vineyard .

•: ... v : ^ ■ , : . - . 24

NEW BEDFORD, WOODS HOLE, MARTHA'S VINEYARD AND NANTUCKET STEAMSHIP AUTHORITY (Cont.)

1 3 . Contractor's Payments 14. Contract Awards and Purchases 1 5 . Payrolls 16 . Lease of Lunch Counters 1 7 . Tariff Increases A. Passenger Fares B. Auto and Truck Rates C. Freight on Trucks D. Freight on Dollies 18 . Budget for 1958 Year 19. Eminent Domain 20. Board Members' Expenses 21. Insurance 22. Membership 23. Annual Report of the Authority

WALTER E. FERNALD STATE SCHOOL REPORT NO. 58-136

1 . Bakery 2. Beef Shrinkages and Adjustments 3. Patients on Parole 4. Pharmacy 5 . Farm Accounts 6 . Industrial Accidents - Refunds

TEACHERS' RETIREMENT BOARD REPORT NO. 58-137

1 . Confirmations of Payments by Cities and Towns 2. Records - Microfilm 3. Reimbursements to Cities and Towns

GREYLOCK RESERVATION COMMISSION REPORT NO. 58-138

No Comments

CLERK OF THE SUPREME JUDICIAL COURT FOR THE COMMONWEALTH REPORT NO. 58-139

No Comments

MONSON STATE HOSPITAL REPORT NO. 58-140

1. Payroll Bank Account 2. Patients* Funds Disbursements 3. Comments in Previous Year's Audit Report 4. Real Estate 5. Materials and Supplies 6 . Pharmacy

DIVISION OP YOUTH SERVICE REPORT NO. 58-141

1 . Savings Bonds Held as Valuables 2. Other Valuables 3 . Other Services Expenditures - Consultants' Pees 4. Benefits for Wards

MASSACHUSETTS CORRECTIONAL INSTITUTION AT WALPOLE REPORT NO. 58-142

1 . Canteen Inventory Shortage 2. Canteen Fund - Benefit Payments 3. Industry Sales of Registration Plates 4. Drugs and Surgical Instruments

STATE TEACHERS COLLEGE AT SALEM REPORT NO. 58-143

1. Co-operative Association 2. Special Appropriations

STATE TEACHERS COLLEGE AT WORCESTER REPORT NO. 58-144

1 . Income from Cafeteria 2. Income from Vending Machine 3. Discount Lost

RUTLAND STATE SANATORIUM REPORT NO. 58-145

1. Accounts Receivable - Board of Patients 2. Old Undetermined Cases 3. High Net Weekly Per Capita Cost 4. Consultants' Pees 5. Leave Register - Sick Leave not Accrued Monthly 6 . Leave Register - Vacation Balance not Brought Forward

INDUSTRIAL SCHOOL FOR GIRLS REPORT NO. 58-146

1. Materials and Supplies 2. Materials and Supplies - Excessive Balances 3. Time Records 4. Farm Production Per Daily Reports not in Agreement with Farm Ledger Accounts

INSTITUTE FOR .JUVENILE GUIDANCE REPORT NO. 58-147

1. Institute for Juvenile Guidance

BOARD OF BAR EXAMINERS REPORT NO. 58-148

No Comments

MASSACHUSETTS HOSPITAL SCHOOL REPORT NO. 58-149

1. Accounts Receivable 2. Farm

board o f d e n t a l e x a m i n e r s REPORT NO. 58-150

1 . Minutes of Meetings 2. Excess of Expenses over Receipts

I STATE TEACHERS COLLEGE AT FRAMINGHAM REPORT NO. 58-151

1 . Cash on Hand 2. Bad Checks 3 . Out-of-State Tuition 4 . Vending Machine Commissions 5 . Income from Washing Machines 6 . Materials and Supplies 7 . Matrons' Registers 8 . Time Cards 9 . Accounts Receivable - Board

BOARD OF REGISTRATION OF PROFESSIONAL ENGINEERS AND OF LAND SURVEYORS REPORT NO. 58-152

1. Roster of Professional Engineers and Land Surveyors 2. Application Fees 3 . Renewal Certificates

WATER RESOURCES COMMISSION REPORT NO. 58-153

1. General

CIVIL DEFENSE AGENCY REPORT NO. 58-15^

1 . Civil Defense Headquarters and Control Center 2. Certain Expenditures on Renovation Project not in Compliance with State Regulations 3. Expenditures Improperly Charged to State Matching Fund Appropriation 4. Certain Contract Awarded by Agency which Does not Comply with State Statute 5. Survival Planning Project, Phase 1 - Sub-contract 6 . Proper Financial Control not Maintained over Certain State Property 7. General Books of Account not Maintained 8 . Complete Trust Fund Records not Maintained 9. Inventory of Physical Property not Maintained on a Current Basis 10. State Markings Omitted from State-Owned Vehicles 11. Consultants' Time Records 12. Employee Time Records 13. Fuel Oil Invoices not Supported by Receiving Records 14. State Expenditures Coded Incorrectly

RECEPTION AND DETENTION FACILITIES FOR GIRLS REPORT NO. 58-155

1. Bookkeeping Records 2. Controls, etc. of the Pharmacy

RECEPTION AND DETENTION FACILITIES FOR BOYS REPORT NO. 5 8 -15 6

1 . Materials and Supplies 2. General Ledger and Financial Reports 3. Canteen Accounts 4. Reimbursements from the City of Boston 5. School Lunch Program Fund 6 . Statement of Income 7. General 8. Pharmacy Controls m o u n t g r e y l o c k t r a m w a y a u t h o r i t y REPORT NO. 5 8 -15 7

1 . Status of Project 2. Advance by the Commonwealth b o a r d o f REGISTRATION OF HAIRDRESSERS REPORT NO. 5 8 -15 8

1 . Insurance

MASSACHUSETTS SCHOOL O F ART REPORT NO. 5 8 -15 9

1 . Cash Book 2. Trust Funds 3. Art School Associates, Inc.

BRADFORD DURFEE COLLEGE OF TECHNOLOGY REPORT NO. 58 -I6O

1 . Accounts Receivable 2 . Trust Funds 3. Frank S. Stevens Scholarship Fund 4. Puerto Rico Development Fund

DEPARTMENT OF PUBLIC WORKS - HIGHWAYS DIVISION REPORT NO. 58 -I6 I

1. Unaccounted for Advances 2. Advances to Employees 3. Financial Reports 4. Accounts Receivable Active 5. Reimbursement from the Massachusetts Turnpike Authority 6 . Suspense Accounts Receivable 7. Bank Charges 8 . Equipment Payroll 9. Consultants and Service Agreements 10. Extra Work Orders 11. Overtime Payrolls 12. Agreements for Gasoline Service Stations and Restaurant Facilities 13. Right of Department of Public Works to Examine Records of Lessee 14. Federal Aid Apportionments 13. Inventories and Storage Areas 16 . Verification of Transits 17. Vending Machines fc 011*5 MX ■ r’ icui-.:

' A C_A ••; V: VC -AÍ , .

. .-■■■■■ V ' - Am a ; ~ -

e A A' ' • ■;

f 28

DEPARTMENT OP PUBLIC WORKS (Cont.)

18 . Resolves 1957 - Chapter 146 19 . First Bond Issue of $100,000,000.00 for an Accelerated Highway Program 20. Second Bond Issue of $100,000,000.00 for an Accelerated Highway Program 21. Third Bond Issue for an Accelerated Highway Program 22. Fourth Bond Issue for an Accelerated Highway Program 23. Fifth Bond Issue for an Accelerated Highway Program 24. Additional Work on Contract No. 5071 25. Unnecessary and Unreasonable Delays in the Completion of Contract No. 5664 26. Unnecessary and Unreasonable Delays in the Completion of Contract No. 5974 27. Land Takings 28. Land Damage Cases and Allotments 29. Real Estate Review Board

DIVISION OF WATERWAYS REPORT NO. 58-162

1. Fund Receipts - Unpaid Checks 2. General Ledger 3. Fall River Line Pier, Inc. 4. Accounts Receivable - Overdue Accounts 5. Suspense Accounts Receivable

DIVISION OF PUBLIC BEACHES REPORT NO. 5 8 -16 3

1. Scusset Beach 2. Race Point 3. Bond Issues 4. Records 5. Control of Income

APPELLATE TAX BOARD REPORT NO. 58-164

1. Accounts Receivable 2. Pending Refund of Receipts 3. Transcripts of Testimony - Advance Deposits

PONDVILLE HOSPITAL REPORT NO. 58 -I65

1. Cash Book 2. Accounts Receivable 3. Patient Weekly Per Capita Cost 4. Outstanding Checks 5. Drugs and Surgical Instruments

MEDPIELD s t a t e h o s p i t a l r e p o r t n o . 58-16 6

1. Industrial Accidents 2. Sales of Meal Tickets - Employees 3. Checks on Hand not Included in Patients' Funds 4. Patients' Accounts - Funds of Veterans 5. Canteen 6 . Pharmacy

RECEPTION AND DETENTION CENTER - HAMPDEN COUNTY REPORT NO. 53-167

1. Expenditures from Appropriation

DEPARTMENT OP PUBLIC SAPETI REPORT NO. 58-168

1 . Boxing Fund Income 2. Accounts Receivable not Billed 3 ! Sale of Confiscated Cigarettes 4. Accounts Receivable - Old Account 5 . Detective Agencies - Applications

DEPARTMENT OF CIVIL SERVICE AND REGISTRATION REPORT NO. 58 -I69

1 . Machine Control Section

FOXBOROUGH STATE HOSPITAL REPORT NO. 58-170

1. Admissions and Treatment Building 2. Unclaimed Wage Fund 3 . Unpaid Check Fund 4. Pharmacy 5 . Real Estate Account

INDUSTRIAL SCHOOL FOR BOYS REPORT NO. 58-171

1. Special Appropriation - Excessive Purchases of Paint 2. Accounts Receivable - Rents 3. Industrial Accident Case - Employee Overpaid 4. Materials and Supplies Adjustments 5 . Inmates' Funds - Overdrawn Accounts 6 . Inmates' Funds - Bad Check 7. Inmates' Funds - Old Check in Cash on Hand 8 . Materials and Supplies - Excessive Balances

STATE TEACHERS COLLEGE AT FITCHBURG REPORT NO. 5 8 -17 2

1. Dormitory Report for Summer School not Available 2. Refund Vouchers not Signed by the College President 3. Decrease in Income from the Sale of Meal Tickets 4. Lack of Records from which to Check Income from Transient Board, Conferences, Dinners, etc. 5. Commissions on Vending Machines not Credited to College Income 6 . Materials and Supplies - Lack of Control 7. Student Payrolls - Missing Time Book

1 RESIDENTIAL TREATMENT U N I T AT OAKDALE REPORT NO. 5 8 -17 3 t No Comments

DEPARTMENT OF PUBLIC WELFARE REPORT NO. 58-174

1 . Old Age Assistance - State Share 2. Aid to Dependent Children - State Share 3 . Assistance for Totally Disabled Persons 4. Old Age Assistance, Aid to Dependent Children and Assistance for Totally Disabled Persons - State Share - Payments to Cities and Towns 5. Accounts Receivable - Administration - Sale of Manuals 6 . Division of Child Guardianship - Accounts Receivable 7 . Reimbursement for Support of Children by . Individuals 8 . Division of Child Guardianship - Funds of Wards - Whereabouts Unknown 9. Canteen Fund 10. Trustee Accounts - Division of Public Assistance 11. Advances to Employees 12. Reimbursements - Industrial Accident Payments 13. Payroll Refunds 14. Child Guardianship - Payments and Reimbursements

SCHOOL BUILDING ASSISTANCE COMMISSION REPORT NO. 58-175

1. Construction Grants 2. Certification of School Construction Costs 3. Financing 4. Reimbursements to Cities and Towns 5. Maximum Unit Costs 6 . Lease

MASSACHUSETTS MARITIME ACADEMY REPORT NO. 58-176

1. Minutes of Meetings 2. Wood Memorial Prize Fund 3. General Bookkeeping Conditions 4. Sale of Meal Tickets 5. Steward's Records 6 . Athletic Fund 7. Athletic Board Fund - Cash Book 8 . Year Books

MASSACHUSETTS CORRECTIONAL INSTITUTION AT NORFOLK REPORT NO, 58-177

1. Matured U. S. Government Bonds 2. Printing of Canteen Tickets 3. Consultants under State Employees' Group Insurance 4. Massachusetts Record Center

MASSACHUSETTS CORRECTIONAL INSTITUTION AT CONCORD REPORT NO. 58-178

1. Fire Loss - Industries 2. Inmates' Fund - Checking Account 3. Stamp Fund

MASSACHUSETTS CORRECTIONAL INSTITUTION AT CONCORD (Cont.)

4. Forged Checks - Inmates' Account 5 ’ Industries - Accounts Receivable G". Industries - Compensation for Inmates 7 , Accounts Receivable - Maintenance

STATE BOARD OF RETIREMENT REPORT n o . 58 -17 9

1 . General , 2. General Ledger Accounts - Subsidiary Ledger Accounts in Delinquent Condition 3 . Variances between Certain General Ledger Accounts and Their Subsidiary Control Ledgers 4. Amortization of Investment Premium - Discount 5 ! Military Service Credit Fund 6 . Annuity Reserve Deficiency Due from the Commonwealth 7 . Annuity Deposits of Former Members 8 . Annual Statement to Members of the State Retirement System 9 . Annual Financial Statement for Year Ended December 31* 1957 10. Overpayment of Accident Disability Pension 11. Adequate Time Records not Maintained 12. Pension Appropriation Account Omitted from the Board's Budgetary Control Register 13. Funds Invested without Proper Approval 14. Reimbursements Due to the Commonwealth 15. Pension Refunds 16 . Deficiency - 1957 Fiscal Year 17. Annuity Deposit Refund Applications 18 . Uncashed Refund Checks on Hand 19. Valuation of Assets - Liabilities REPORT NO. -I O NEW BEDFORD INSTITUTE OF TECHNOLOGY 58 8

1. Accounts Receivable 2. Bookstore 3. Students' Activities Fund 4. American Association of Textile Chemists and Colorists Fund REPORT NO. WRENTHAM STATE SCHOOL 5 8 - 18 1

1. Mary Cabot Briggs Fund 2. Employment of Paroled Patients 3. Pharmacy REPORT NO. 5 8 -18 2 LEMUEL SHATTUCK HOSPITAL

1. General 2. Accounts Receivable 3. Out-Patient Department 4. Meal Tickets 5. Cost of Meals in the Staff Dining Room 6. Unpaid Check Fund

LEMUEL SHATTUCK HOSPITAL (Cont.)

7 . Standard Receipt B ooks 8 . Patients' Fund Account 9 . Pharmacy

DIVISION of e m p l o y m e n t s e c u r i t y r e p o r t n o . 5 8 -18 3

1 . General 2. Contribution Rates 3 . Metropolitan Transit Authority 4 . Relation of Employer Contribution to Benefit Payments 5 . Maintenance Expenses 6 . Restaurant Operation

MASSACHUSETTS CORRECTIONAL INSTITUTION AT MONROE REPORT NO. 58-184

1 . Inmates' Funds 2. Canteen Funds

SPECIAL COMMISSION ON AUDIT OF STATE NEEDS REPORT NO. 58 -18 5

No Comments

DIVISION OF HOSPITAL COSTS AND FINANCES REPORT NO. 58-186

No Comments

BOARD OF REGISTRATION OF SANITARIANS REPORT NO. 58 -18 7

No Comments

HOUSING AUTHORITY AUDITS

WEST SPRINGFIELD HOUSING AUTHORITY REPORT NO . 58 -H-l

1. Project 200-1 aj Debt Service Payment b) Investment Accounts c) Project Visit dj Disposition of Net Project Income ej Compensation to Members f) Accounts Receivable 2. Chapter 667 a) Survey

WORCESTER HOUSING AUTHORITY REPORT NO. 58-H-2

1» Pro i 6 c t 200-1 al Disposition of Net Project Income b) Commonwealth Contribution c) Tenants' Accounts Receivable » 33

WORCESTER HOUSING AUTHORITY (Cont.)

2. Project 200-2 al Disposition of Net Project Income b) Commonwealth Contribution c) Tenants' Accounts Receivable d) Tenants' Security Deposits e) Electricity Charges 3. Project 667-1 a) Temporary Financing b) Contracts Awarded c) Initial Operating Period d) Projected Operations - First Fiscal Year of Management e) Commonwealth Contribution f ) Payment in Lieu of Taxes g) Tenants' Accounts Receivable h) Accounts Payable - Development i) Certificate of Completion 4. Trailer Fund a) Activity 5. General a) Project Visits

PALL RIVER HOUSING AUTHORITY REPORT NO. 58-H-3

1. Commonwealth Contributions 2. Project 200-1 - Disposition of Net Project Income 3. Project 200-2 - Disposition of Net Project Income 4. Project 200-3 - Disposition of Net Project Income 5. Results of Operations 6 . Inspection of the Projects 7. Housing for the Elderly

CHELSEA HOUSING AUTHORITY REPORT NO. 58-H-4

1. Projects 200-1 and 200-2 al Disposition of Net Project Income b) Charges to Operating Reserve c) Paving Contract 2. Project 200-3 a) Operating Reserve b) Suits Pending 3. Project 667-1 aj Activity 4. General a) Tenants' Accounts Receivable b^ Accounting Records c) Travel d) Project Inspections

CAMBRIDGE HOUSING AUTHORITY REPORT NO. 58-H-5

1. General a) Materials and Supplies b) Purchasing Procedure

CAMBRIDGE HOUSING AUTHORITY (Cont.)

1 . General (Cont.) c) Income from Investments dj V a c a t e d Tenants* Accounts e) Collections b y Attorney f j Compensation to Board Members gj Washing Machine Concessions hj Occupancy Requirements ij Filing of Records j) Cash Investments kj Group Insurance l) U t i l i t y Costs 2. Project 200-1 a) Comparison of Approved Budget with Actual Operations b) Disposition of Net Project Income cj Visits to Project 3. Project 200-2 a) Comparison of Approved Budget with Actual Operations b) Disposition of Net Project Income c) Visits to Project 4. Project 200-3 , _ a) Comparison of Approved Budget with Actual Operations b) Disposition of Net Project Income c) Visits to Project 5. Project 200-4 a) Comparison of Approved Budget with Actual Operations b) Disposition of Net Project Income cj Reduction of Payments in Lieu of Taxes dj Elevator Maintenance ej Visits to Project f) Increase in Gas Charges Effective as of July 7 , 1957 6 . Project 200-5 a) Comparison of Approved Budget with Actual Operations b) Disposition of Net Project Income cj Visits to Project 7. Project 2 0 0 - 6 aj Comparison of Approved Budget with Actual Operations b) Disposition of Net Project Income cj Development Accounts Payable dj Visits to Project 8 . Chanter 372 Project a) Final Accounting 9. Chapter 667 Project a) Housing for the Elderly

SOMERVILLE HOUSING AUTHORITY REPORT NO. 58-H-6

1 . Project 200-1 a] Disposition of Surpluses bj Delinquent Tenants* Accounts cj Tenants' Security Deposits d) Operating Reserve 2. Project 200-2 a) Check not Cancelled by Bank b) Delinquent Tenants' Accounts c) Allowance for Installation of Electric Ranges dj Change Orders e) Development to Management Status f) Consolidation of Projects 200-1 and 200-2 3 . Chapter 667 Project a) Housing for the Elderly 4. General a) Overtime to Executive Director bj Bank Dividends cj Visits to Projects d) Accounting Procedure

WESTFIELD HOUSING AUTHORITY REPORT NO. 58-H-7

1 . Debt Service Payments 2. Accounts Payable - Development 3. Disposition of Net Project Income 4. Appointment of Members of the Authority 5 . Minutes of the Meetings and Documents 6 . Rental Charges 7 . Operating Reserve 8 . Project Visit 9. Housing for the Elderly

DALTON HOUSING AUTHORITY REPORT NO. 58 -H-8

1. Project 200-1 a) Debt Service Requirement b) Project Visit cj Disposition of Net Project Income dj Accounts Receivable e) Debt Service Payments f) Project Visit g) Disposition of Net Project Income 2. General a) Admission and Occupancy Limits bj Consolidation of Records c) Housing for the Elderly

STATE HOUSING BOARD REPORT NO. 58-H-9

1. Responsibility of the State Housing Board 2. Final Payment - Boston 200-10 3. Final Payment - Somerville 200-2 4. Chapter 200 - Bonds and Notes Outstanding 5. Chapter 200 - Subsidy Payments ■

■ 36

STATE HOUSING BOARD (Cont.)

6 . Chapter 200 - Projects in Development Status 7 . Boston - Chapter 200-13 8 . Chelsea - Chapter 200-3 9 . Lynn - Chapter 200-4 10. Revere - Chapter 200-1 1 1 . Somerville - Chapter 200-2 12. Woburn - Chapter 200-3 1 3 . Consolidation of Chapter 200 Projects 14. Sale of Chapter 200 Projects 15 . Operating Reserves 16 . Housing for Elderly Persons of Low Income 17. Housing for the Elderly - Subsidy Payments 18 . Chapter 372 - Liquidation 19 . Board Meetings 20. Accounting and Procedure 21. Field Personnel 22. Financial Consultant 23. Insurance

CLINTON HOUSING AUTHORITY REPORT N O . 58 -H-lO

1. Chapter 200-1 a) Disposition of Net Project Income b) Commonwealth Contribution c) Accountant's Fee di Accrued Interest e) Operating Improvements f } Bank Reconciliations g^ Rent Computations h) Inventory i) Project Visit j1 Working Capital k) Security Deposits l) Payroll m) Missing Bid Check 2. Housing for the Elderly - Chapter 667-1 a) Acquisition

LYNN HOUSING AUTHORITY REPORT NO. 5Ö-H-11

1. Temporary Construction Projects a) Status of the Projects b) Cash Position and Books of Record 2. Project 200-1 a) Disposition of Net Project Income b) Income on Savings Accounts c) Settlement of Outstanding Claim 3. Project 200-3 a] Disposition of Net Project Income b) Collection Losses and Contributions to Pensions c| Cash Balance d) Operating Reserve 4. Project 200-4 a) V a cancy Losses _ b) Administration Fund Advance to Development Fund

37 i LYNN HOUSING AUTHORITY (Cont.)

4. Project 200-4 (Cont.) c) Development Costs d) Contracts e) Closing of Development Books f) Comparison of Budget with Actual Expenses 5. Project 667-1 al Completion of Project b) Unearned Premium pn Second Series Notes c) Reduction of Notes d) Operating Expenses 6 . General a) Cash Short Accounts b) Changes to Operating Reserves c) Analysis of Cash Receipts and Disbursements d) Delinquent Rents e) Project Visits f) Tenants' Security Deposits g) Paint Inventory h) Rental Charge to Federal Projects

REVERE HOUSING AUTHORITY REPORT NO. 58-H-12

1. Temporary Construction Projects a) Entries on Books of Accounts b) Clearance of Open Accounts 2. Chapter 200-1 a) Overpayment to Contractor b) Initial Operating Period 3. Project 667-1 a) Occupancy of Newly Constructed Housing for the Elderly 4. General a) Rent Receipts b) Vending Machines

BROCKTON HOUSING AUTHORITY REPORT NO. 58-H-13

1. Authority 2. Project 200-1 a) Disposition of Net Project Income b) Project Visit c) Tenants' Accounts Receivable and Collections 3. Project 200-2 a) Disposition of Net Project Income b) Project Visit c) Accounts Payable - Development 4. Project 667-1 a) Project Visit b) Mechanic's Lien c) Potential Income 5. Project 667-2 a) Proposed Plans 6 . General a) The Tenants' Accounts Receivable Ledger b) Collection of Rents c) Accumulation of Receipts d) Daily Summation of Operations

3Ö

MLTHAM HOUSING AUTHORITY REPORT NO. 58-H-14

1 . Project 200-1 al Disposition of Net Project Income b) Project Visit 2. Project 200-2 al Disposition of Net Project Income b) Project Visit 3. Project 200-3 al Disposition of Net Project Income b) Project Visit 4. General a) Consolidation of Chapter 200 Projects 5 . Project 657-1 al Completion of Development bl Disposition of Surplus cl Amount Due Contractor dl Incompleted Contracts (Contra) e) Project Visit 6 . Project 667-2 al Site bl Appropriation by the City of Waltham cl Contract for Financial Assistance d) Sale of First Series Notes

MIDDLEBOROUGH H O U SING AUTHORITY REPORT NO. 58-H-15

1. Disposition of Net Project Income 2. Interest on Savings Accounts 3. Board Members* Compensation 4. Development Accounts Payable 5. Housing for the Elderly 6 . Project Visit

FITCHBURG HOUSING AUTHORITY REPORT NO. 58 -H-I6

1. Project 200-1 al Disposition of Net Project Income bl Annual Subsidy cl Improvements Charged to Operating Reserve dl Tenants’ Accounts Receivable el Travel Expense fl Overpayment for Accounting Services g) Project Visit 2. Project 667 -1 al Financing b) Contract for Financial Assistance c) Contract for Construction not Awarded to Low Bidder d) Completion of Project 667-1 e) Occupancy

ARLINGTON HOUSING AUTHORITY REPORT NO . 5Ô-H-17

1. Project 200-1 a) Erroneous Charge to Repairs, Maintenance and Replacements Account b) Disposition of Net Project Income

ARLINGTON HOUSING AUTHORITY (Cont.)

2 . Pro:iect 200-2 aïi Disposition of Net Project Income 3. General a.I Housing for the Elderly b 1 Project Improvements c ,) Investments d 1 Project Visits e!! Bids for Storm Doors

PITTSFIELD HOUSING AUTHORITY REPORT NO. 58 -H-I8

1 . Project 200-1 a) Debt Service Payments b) Disposition of Net Project Income cj Accounts Payable - Development d) Tenants' Rents e) Minimum Wage f ) Project Visit 2. General a) Housing for the Elderly b) Compensation to Members

BROOKLINE HOUSING AUTHORITY REPORT NO. 58 -H-I9

1. Project 200-1 al Interest on Security Deposit Fund b) Disposition of Surpluses c) Comparison of Expenditures with Budget Estimates d) Project Visit 2. Project 6 6 7 -1 al Housing for the Elderly b) Investments 3. General a) Board Members Compensation

ATTLEBORO HOUSING AUTHORITY REPORT NO. 58-H-20

1. Chanter 372 Project a) Final Accounting 2. Project 200-1 a) Disposition of Net Project Income bj Project Visit c) Repairs, Maintenance and Replacements d) Comparison of Approved Budget with Actual Operations e) Purchase of Power Mower f) Tenants' Accounts Receivable Ledger g) Security Deposits h) Payroll Records i) Lawsuit 3. Chapter 667 a) Progress «K 4o

ATTLEBORO HOUSING AUTHORITY (Cont.)

4. General a) Custody of the Records of the Authority bj Part-time Executive Director c) Hiring of Personnel

EVERETT HOUSING AUTHORITY REPORT NO. 5Ö-H-21

1 . Project 200-1 al Disposition of Net Project Income bj Security Deposits c) Donated Land d) Project Visit 2. Project 200-2 a) Disposition of Net Project Income bj Project Visit 3. Project 200-3 a] Disposition of Net Project Income bj Project Visit 4. Project 667-1 a] Completion of Project bj Contract for Financial Assistance cj Project Visit 5. General a) Administration and Maintenance Building bj Accounting Procedure cj Consolidation of Chapter 200 Projects

GARDNER HOUSING AUTHORITY REPORT NO. 53-H-22

1. Project 200-2 a] Disposition of Net Project Income bj Project Visit cj Accounts Payable - Development 2. Project 200-3 a] Disposition of Net Project Income bj Project Visit cj Operating Reserve 3. Housing for the Elderly

NAHMT HOUSING AUTHORITY REPORT NO. 58-H-23

1. Project 200-1 a) Disposition of Net Project Income bj Investments - Savings Account cj Financial Statements dj Operating Reserve 2. Project Visit

BEVERLY HOUSING AUTHORITY REPORT NO. 5Ô-H-24

1. Project 200-1 a) Disposition of Net Project Income 2. Project 200-2 al Disposition of Net Project Income b5 Accounts Payable

BEVERLY HOUSING AUTHORITY (Cont.)

3 . Projects 200-1 and 200-2 a) Sale of Utilities b) Quarterly Reports - Operating Statements 4. Project 667-1 - Temporary Financing al Transfer of Accounts to Management bj Fourth Series Notes cj Operating Reserve d) Increase of Notes and Development Costs 5 . Project 667-2 al Current Status 6 . General a) Appropriation Fund bj Office Addition c) Visit to Projects

ÏATERT0WN HOUSING AUTHORITY REPORT NO. 5Ö-H-25

1 . Project 200-3C al Over Income Tenants bj Purchasing Policy cj Vacated Tenants dj Disposition of Net Project Income e) Visit to Project 2. General a) Housing for Elderly

DEDHAM HOUSING AUTHORITY REPORT NO. 5o-H-26

1. Project 200-1 al Disposition of Net Project Income and Deficit bj Project Visit c) Budget vs. Actual Operations 2. Project 200-2 al Disposition of Net Project Income b) Project Visit 3. Project 667-1 a) Progress 4. General a) Excessive Administration Funds bj Maintenance Labor cj Rent Collections d) Accounting

«ILFORD HOUSING AUTHORITY REPORT NO. 58-H-27

1. Project 200-1 a) Disposition of Net Project Income bj Project Visit cj Annual Contribution d) Rents 2. Project 667-1 - Housing for the Elderly al Contract for Financial Assistance bj Temporary Financing cj Contract Award dj Architect's Contract e) Development Status

42 newburyport h o u s i n g a u t h o r i t y r epo r t n o . 58 -H-28

1 . Project 200-1 a] Disposition of Net Project Income bj Operating Reserve c) Budget and Accountant's Reports d) Miscellaneous Income e) Tenants' Security Deposits f) Project Visit

MALDEN HOUSING AUTHORITY REPORT NO. 58-H-29

1 . Temporary Construction Project a) Disposal of Temporary Construction Projects 2. Project 200-1 a] Disposition of Net Project Income b) Working Capital Account 3 . Project 200-2 a) Disposition of Net Project Income 4. Project 667-1 5 . Project 667-2 6 . General a) Project Visits

TAUNTON HOUSING AUTHORITY REPORT NO. 58-H-30

1. Temporary Construction Project 2. Project 200-1 a) Disposition of Net Project Income b) Project Visit c) Heating Costs d) Architect's Fee 3 . Project 200-2 a] Disposition of Net Project Income b) Project Visit 4. Chapter 667 Project a) Housing for the Elderly

STONEHAM HOUSING AUTHORITY REPORT NO. 58-H-31

1. Project 200-1 a) Disposition of Net Project Income 2. Project 200-2 a) Disposition of Net Project Income 3. Project 667 -I a) Increased Construction Cost Due to Undetected Ledge b) Rents c) Bids 4. General a) Minutes of Meetings b) Projects Visit

REPORT NO. 58-H-32 MANSFIELD HOUSING AUTHORITY

1 Project 200-1 a) Disposition of Net Project Income bj Project Visit c) Debt Service Fund dj Administration Fund ej Working Capital f j Bad Debt g) Traveling Expenses h) Payment in Lieu of Taxes 2. Project 067-1 a) General bj Construction Bids cj Development Costs 3 . General a) Internal Cash Control bj Insurance Coverage

REPORT NO. 58-H-33 AGAWAM HOUSING AUTHORITY

1. Project 200-1 a) Disposition of Net Project Income bj Utilities 2. Project 200-2 a) Disposition of Net Project Income bj Utilities cj Debt Service Reserve 3. Project 200-C a) Consolidation of Projects bj Debt Service Payment cj Project Visit dj Security Deposits e) W i t hholding Tax REPORT NO. 58-H-34 WOBURN HOUSING AUTHORITY

1. Project 200-1 a] Disposition of Net Project Income bj Miscellaneous Income Loss cj Project Deficit 2. Project 200-2 ^ a) Disposition of Net Project Income 3. Project 200-3 aj Development Fund - Cash bj Final Development Costs 4. Consolidated Accounts - Project 200-C a) Balance of Operating Reserve bj Reduction of Operating Expenses cj Anticipated Additional Income dj V i s i t to the Projects 5. General a) Prepaid Insurance bj Charges to Operating Reserves '

.2 44

HOLYOKE HOUSING AUTHORITY REPORT NO. 58-H-35

1 . Project 200-1 a) Debt Service Payments bj Disposition of Net Project Income cj Project Visit dj Tenants Accounts Receivable ej Tenants Miscellaneous Charges f j Miscellaneous Income gj Administration Fund h) Debt Service Reserve 2. Project 667-1 a) Completion of Project 3 . General a) Accounting Records b) Compensation to Board Members

NATICK HOUSING AUTHORITY REPORT NO. 58-H-36

1. Project 200-1 a) Disposition of Net Project Income bj Project Visit cj Accounts Receivable - Tenants dj Collection Loss ej Lost Rent Receipt Book f) Services of Authority Member as Project Manager gj Project Manager h) Loss of Rent Collections ij Operating Reserve j) Tenants' Security Deposits kj U t i l i t y Rent 1) Transfer of Working Capital 2. Project 667-1 a) Housing for the Elderly

REPORT NO. 58-H-37 QUINCY HOUSING AUTHORITY

1. Temporary Construction Project a) Status b) Collection of Tenants' Accounts cj Final Accounting 2. Chapter 372 Project a) Proposed Sale of Units bj Postponement of Sale of Units cj Appraisal of Dwellings dj Sale of Land ej Payments Made to the City of Quincy fj Insurance 3. Project 200-1 a] Disposition of Net Project Income bj Project Visit cj Settlement of Suit dj Operating Reserve ej Depreciation Reserve fj Vacated Tenants' Accounts

QUINCY HOUSING AUTHORITY (Cont.)

4. Project 667-1 a) Contract for Financial Assistance bj Investments cj Loans Payable dj Revolving Fund e) Plans 5. General a) Collections REPORT NO. 58-H-38 WESTBOROUGH HOUSING AUTHORITY

1. Project 200-1 a) Disposition of Net Project Income bj Authority Membership cj Project Visit d) Working Capital e) Housing for the Elderly

MEDPORD HOUSING AUTHORITY REPORT NO. 58-H-39

1. Appropriated Fund 2. Project 200-1 a) Disposition of Net Project Income bj Minutes of the Authority Board Meetings cj Excess of Repairs, Maintenance and Replacement Expenditures over Budget d) Visit to Project 3. Housing for the Elderly a) Current Status

LEOMINSTER HOUSING AUTHORITY REPORT NO. 58-H-40

1. Project 200-1 a] Disposition of Net Project Income bj Accounts Receivable - Tenants cj Project Visit 2. Project 667 -1 a] Financial Assistance Contract bj Contract Awards cj Construction Progress

BOSTON HOUSING AUTHORITY REPORT NO. 58-H-41

1. Temporary Construction Projects 2. Central Office Account Deferred Charges 3. Chapter 372 a) Liquidation 4. Project 2 00-C a) Delinquent Tenants' Accounts bj Vacancy Losses cj Chapter 200-9 - Abandoned Project dj Chapter 200-13 - Development ej Inventories f) Bank Reconciliations

BOSTON HOUSING AUTHORITY (Coni.)

4. Project 200-C (Cont.) g) Petty Cash Counts h) Cash Receipts and Disbursements i) Write-offs of Tenants’ Accounts Receivable j) Central Office Account - Board Members Compensation k) Board Members Expenses li Tenants' Security Deposits m) Travel Allowances n) Housing for the Elderly o) Sale of Land p) Budget Revision qj Comparison of Budget with Actual Operations r) Check of Accounts Payable s) Payment in Lieu of Taxes t) Analysis of Surplus u) Analysis of Operating Reserve v) Increases - Financing and Development Costs w) Visits to Projects -H-42 PEABODY HOUSING AUTHORITY REPORT NO. 5É

1. Project 200-1 a] Disposition of Net Project Income b) Project Visited 2. Project 200-2 a) Disposition of Net Project Income b) Project Visited 3. Project 667-1 a) Construction of Project b) Project Visit c) Premium Fund

NORTH ADAMS HOUSING AUTHORITY REPORT NO. 5 -H-43

1. Project 200-1 a) Debt Service Payment b) Disposition of Net Project Income c) Investment of Surplus Cash dj Verification of U. S. Treasury Bonds e) Project Visit fj Financial Records g) Rent and Income Limits 2 Q-0 0 X* cl !L a) Housing for the Elderly

NORWOOD HOUSING AUTHORITY REPORT NO. ! -H-44

1. Disposition of Net Project Income 2. Project Visit 3. Bonded Employees 4. Miscellaneous Project Income 5. Accounts Receivable - Tenants 6 . Accounts Receivable - Advance to Proposed Project 667-1

NORWOOD HOUSING AUTHORITY (C o n t.)

7. Operating Reserve 8 . Appropriation Fund - Cash 9. Maintenance Labor 10. Accounts Payable Vouchers 11. Management Program 12. Security Deposits 13. Project 667-1 a) Initial Steps

NEW BEDFORD HOUSING AUTHORITY REPORT NO. 58-H-45

1. Project 200-1 a) Disposition of Net Project Income b) Project Visit 2. Project 200-2 a] Disposition of Net Project Income b) Project Visit 3. Project 200-3 a) Disposition of Net Project Income b) Project Visit 4. Project 667-1 a) Completion of Project b) Project Visit 5. General a) Commonwealth Contribution b) Tenants' Accounts Receivable c) Collection Losses d) Administration Funds Investments 6 . Local Fund

STOUGHTON HOUSING AUTHORITY REPORT NO. 58-H-46

1. Project 200-2 a) Disposition of Net Project Income b) Project Visit c) Condition of the Records d) Operating Reserve e) Management Program f ) Reimbursement by a New Member of the Authority g) Security Deposits 2. Project 667-1

FRAMINGHAM HOUSING AUTHORITY REPORT NO. 58-H-47

1. Temporary Construction Project a) Surplus Payments to Town of Framingham 2. Chapter 372 Projects a) Pending Transfer to Town of Framingham b) Net Project Income 3. Project 200-1 a) Disposition of Net Project Income 4. Project 200-2 a) Disposition of Net Project Income '

fiSfîO - I tufi. U ìi,$£Ï*iqQritfCïh

• o ; : O. ! c -Si-- :>"i£Í 1 ’

. r , [

o' . - >: : :;sníáj3■ --.'íjO ( b

:je o t ’-' ü noi- ■ ■ /• a.. 2‘>v! ■ :;i . [

O. ; ■ - ■ .. >:. 5 , -Jo \ ó •

■

I-O O S i o s y o ei' l 48

FRAMINGHAM HOUSING AUTHORITY (Cont.)

5. Project 667-1 a) General 6 . General a) Tenants' Accounts Receivable b) Vacated Tenants c) Project Visits

LOWELL HOUSING AUTHORITY REPORT NO. pS-H-48

1. Project 200-1 a) Accounts Receivable b) Project Visit c) Vacant Units d) Budget - 1958 Fiscal Year e) Disposition of Net Project Income 2. Project 667-1 a) Status of Project

CANTON HOUSING AUTHORITY REPORT NO. 58-H-49

1. Disposition of Net Project Income 2 . Project Visit 3. Budget Overrun 4. Operating Reserve 5. Bank Reconciliations 6 . Average Monthly Rent 7. Bonding of Employees 8 . Project 667-1 Housing for the Elderly

NANTUCKET HOUSING AUTHORITY REPORT NO. 58-H-50

1. Sale of Units 2. Final Report

PLYMOUTH HOUSING AUTHORITY REPORT NO. 58-H-51

1. Project 200-1 a) Disposition of Net Project Income b) Project Visit c) Rent Receipts d) Storage and Maintenance Building e) Increase in the Utility Charges to the Tenants f ) Insurance Coverage g) Security Deposits

NORTHBRIDGE HOUSING AUTHORITY REPORT NO. 58-H-52

1. Project 200-1 a) Disposition of Net Project Income b) Project Visit c) Board Members Compensation 2. Project 667-1 a) Status of Housing for the Elderly

49 mattapoisett h o u s i n g a u t h o r i t y REPORT NO. 58-H-53 1. Disposition of Net Project Income 2. Project Visit 3. Budget Variations 4. Housing for the Elderly

FALMOUTH HOUSING AUTHORITY REPORT NO. 53-H-54

1. Project 200-1 a) Disposition of Net Project Income b) Project Visit c) Accounts Receivable d) Income Accounts 2. Project 667-1 a] Housing for the Elderly b) Project Visit

BARNSTABLE HOUSING AUTHORITY REPORT NO. 5Ö-H-55

1. Local Fund a) General 2. Temporary Construction Project a) Final Accounting 3. Project 200-1 a) Financial Condition b) Disposition of Net Project Income cj Sale of Utility Equipment d) Project Visit 4. Housing for the Elderly a) General

WALPOLE HOUSING AUTHORITY REPORT NO. 58-H-56

1. Disposition of Net Project Income 2. Project Visit 3. Appropriated Fund 4. Overpayment of Contract Price 5. Working Capital 6. Operating Reserve 7. Salvage Value 8. Project 6 67 -1 a) Housing for the Elderly

ANDOVER HOUSING AUTHORITY REPORT NO. 58-H-57

1. Disposition of Net Project Income 2. Project Visit 3. Cash Book Footings 4. Housing for the Elderly

UXBRIDGE HOUSING AUTHORITY REPORT NO. 58-H-58

1. Project 200-1 a) Disposition of Net Project Income b) Project Visit c) Transfer of Working Capital d) Minutes of Authority's Meetings

UXBRIDGE HOUSING AUTHORITY (Cont.)

2. Housing for the Elderly a) Approval of Project at Town Meeting

MILLBURY HOUSING AUTHORITY REPORT NO. 5Ô-H-59

1. Financing 2. Disposition of Net Project Income 3. Project Visit 4. Operating Improvements 5. Rubbish Collection 6 . Housing for the Elderly a) General

WEBSTER HOUSING AUTHORITY REPORT NO. 58-H-60

1 . Project 200-1 al Disposition of Net Project Income b) Annual Contribution c) Replacement of Executive Director d) Tenants' Accounts Receivable ej Utilities f) Project Visit 2. Project 667-1 a) Housing for the Elderly

HAVERHILL HOUSING AUTHORITY REPORT NO. 58 -H-6I

1. Project 200-1 a] Disposition of Net Project Income b) Variation between Budget and Actual Operations 2. Project 200-2 a) Disposition of Net Project Income b) Operating Reserve 3. General a) Tenants' Security Deposits b) Tenants' Accounts Receivable c) Balances Due from Vacated Tenants d) Project Visits e) Chapter 667 - Housing for the Elderly

WELLESLEY HOUSING AUTHORITY REPORT NO. 58 -H-62

1. Capital Account a) Grant by the Town of Wellesley 2. Temporary Construction Project a) Final Accounting 3. Project 200-1 al Disposition of Net Project Income b) Tenants' Security Deposits c) Charges for Electricity by the Tovrn of Wellesley d) Income from Investments e) Operating Reserve f ) Comparison of Approved Budget with Actual Operations g) Reports to State Housing Board h) Project Visit 4. General a) Housing for the Elderly

SPRINGFIELD HOUSING AUTHORITY REPORT NO. 58-H-63

1. Veterans' Temporary Housing Projects a) Status of Project 2. Project 200-C a) Consolidation of Projects bj Debt Service Payments c) Accounts Receivable - Tenants d^ Accounts Charged Off e; Project Visit 3 . Project 667-1 a) Completion of Project b) Development Costs c) Project Visit d) Budget for 1959 4. General a) Personnel Policies b) Board Members Compensation

METHUEN HOUSING AUTHORITY REPORT NO. 58-H-64

1. Chapter 372 Project a) Sale of Units 2. Project 200-1 a) Disposition of Net Project Income b) Accounts Payable - Development cj Cash in Bank 3 . Project 667-1 a) Progress of this Project

IPSWICH HOUSING AUTHORITY REPORT NO. 58 -H-65

1. Temporary Construction Project a) Surplus 2. Project 200-1 a) Disposition of Net Project Income 3. Project 667-1 a] Completion of Project 4. General a) Projects Visited

WEYMOUTH HOUSING AUTHORITY REPORT NO. 58 -H-66

1. Project 200-1 a] Disposition of Net Project Income bj Project Visit cj Collection of Rents dj Collection Losses e) Accounts Payable - Development f) Actual Income and Expenses Compared with Budget < ---- -1 -n.-, _ Facilities 2.

HULL HOUSING AUTHORITY REPORT NO. 53-H-67

1. Project 200-1 a) Disposition of Net Project Income b) Project Visit c) Accounts Receivable - Fire Loss d) Interest on Savings Accounts e) Accounts Payable f ) Repairs, Maintenance and Replacements g; Accounts Receivable - Tenants 2. Project 667-1 a) Housing for the Elderly BELMONT HOUSING AUTHORITY REPORT NO. 53-H-68

1. Project 200-1 al Disposition of Net Project Income b) Bids and Contracts c) Income Cash d) Cash Disbursements e) Project Visit 2. General a) Housing for the Elderly

CHICOPEE HOUSING AUTHORITY REPORT NO. 58 -H-69

1. Veterans' Temporary Housing - Meadow Terrace a) Operating Surplus 2. Temporary Construction Project - Curtis Terrace a) Status of Project b) Accounts Receivable - Tenants 3. Project 200-1 a.) Debt Service Payments b) Disposition of Net Project Income c) Accounts Receivable - Tenants d) Replacement of Glass and Screens e) Project Visit f ) Debt Service Reserve g) Accounts Receivable - Security Deposits 4. Project 6 67 -1 a) Status of Project b) Contract for Financial Assistance c) Project Visit d) Administration Fund Investment e) Provision for Operating Reserve 5. General a) Revolving Fund b) Compensation to Authority Members MONTAGUE HOUSING AUTHORITY REPORT NO. 58-H-70

1. Project 200-1 a) Disposition of Net Project Income b) Debt Service Requirement c) Project Visit d) Compensation to Members 2 . General a) Housing for the Elderly

NORTHAMPTON HOUSING AUTHORITY REPORT NO. 58-H-71

1. Project 200-1 a) Debt Service Payment b) Disposition of Net Project Income cj Project Visit d) Replacement of Broken Windows, etc. e) Tenant Selection Piles fJ Compensation to Authority Members g) Savings Bankbooks 2. General a) Housing for Elderly Persons b) Discounts on Vendors' Invoices GREENFIELD HOUSING AUTHORITY REPORT NO. 58-H-72

1. Project 200-1 a) Debt Service Requirement b) Disposition of Net Project Income cj Project Visit d) Accounts Receivable - Tenants e) Utility Charges to Tenants 2. General a) Housing for the Elderly

EASTHAMPTON HOUSING AUTHORITY REPORT NO. 58-H-73

1. Project 200-1 a) Debt Service Payments bj Disposition of Net Project Income c) Project Visit d) Previous Years' Retirement Contributions Financial Records 2. Housing for the Elderly SWAMPSCOTT HOUSING AUTHORITY REPORT NO. 53-H-74

1. Project 200-1 a) Disposition of Net Project Income b) Excess Cash Balance c) Operating Reserve d) Project Visit 2. Chapter 667-1 a) Housing for the Elderly BRAINTREE HOUSING AUTHORITY REPORT NO. 5Ô-H-75

1. Project 200-1 a) Disposition of Net Project Income b) Project Visit c) State Treasurer's Sinking Fund Account d) Reserve for Sale of Excess Property Dwellings e) Reserve - Adjustment of Payment in Lieu of Taxes

GLOUCESTER HOUSING AUTHORITY REPORT MO. 58-H-76

1. Project 200-1 a) Disposition of Net Project Income b) Tenants' Accounts Receivable c) Basis of Provision for Operating Reserve d) Excess of Utility Expense Over Charges to Tenants e) Accounts Payable 2. Development Fund a) Cold Air Returns - Insulation of End Bedrooms and Surface Drains b) Snow Blower and Mower c) Storm Windows d) Contract Retention e) Accounts Receivable f J Project Visit 3. Revolving Fund a) Project Advances 4. P roject 667-1 a] Housing for the Elderly b) Retention of Bid Deposits - Non-Bidders

SALEM HOUSING AUTHORITY REPORT NO. 58-H-77

1. Char)ter 372 Project al1 Sale of Units - Final Accounting b 1 Insurance Rebate c J1 Disposition of Net Project Income 2. Pro, ¡ect 200-2 a)1 Disposition of Net Project Income 3. Pro,;¡ect 2 0 0 -C a)1 Project Visit 4. Pro-[ect 667-I a]1 Progress

WILMINGTON HOUSING AUTHORITY REPORT NO. 58 -H-78

1. Pro;¡ect 2 0 0 -1 a]1 Disposition of Net Project Income 2 . Pro,¡ect 667-1 a 1 Contract for Financial Assistance 3. General a (I Project Visit b 1 Cash Receipts c ) Records of the Authority d > Office Equipment e') Check Countersigner

WINTHROP HOUSING AUTHORITY REPORT NO. 58-H-79

1. Pro;Ject 200-1 a ,> Disposition of Net Project income b\) Savings Account Interest c ) Quarterly Accruals d () Operating Reserve Charges e ) Architect's Fees f ,) Painting Contract s,) Loss of Land to the Town of Winthrop h,) Visit to Project \ X-T Anoj v\ rv* -Pay ; 171 rlav. 1 Tr

55 grafton h o u s i n g a u t h o r i t y REPORT NO. 5S-H-80

1. Disposition of Net Project Income 2. Project Visit 3 . Annual Contribution 4. Accounts Receivable - Tenants 5 . Operating Reserve 6. Housing for the Elderly FRANKLIN HOUSING AUTHORITY REPORT NO. 58-H-8.I 1. Project 200-1 a) Disposition of Net Project Income b) Project Visit 2. Project 667-1 a] Housing for the Elderly NEEDHAM HOUSING AUTHORITY REPORT NO. 58-H-82

1. Project 200-1 a) Disposition of Net Project Income bl Project Visit c) Storm Doors Contract 2. Project 667-1 al Contract for Financial Assistance bl Temporary Financing cl Architect's Contract d) General MARLBOROUGH HOUSING AUTHORITY REPORT NO. 58-H-83

1. Final Accounting 2. Housing for the Elderly

ATHOL HOUSING AUTHORITY REPORT NO. 53-H-84

1. Chanter 200-1 al Disposition of Net Project Income bl Commonwealth Contribution cl Investment of Excess Cash dl Lawsuit Settled el Project Drainage fl Minutes of the Meetings gl Project Visit 2. Housing for the Elderly a) General b) Contracts Awarded MARBLEHEAD HOUSING AUTHORITY REPORT NO. 53-H-85

1. Appropriated Fund a) Interest Income 2. Project 200-1 al Disposition of Net Project Income bl Operating Reserve Charges c) Project Visit

MARBLEHEAD HOUSING AUTHORITY (Cont.)

3. Project 200-2 a) Disposition of Net Project Income b) Tenants' Security Deposits c) Withholding Taxes and Social Security d) Accounts Payable - Development e) Project Visit 4. Project 667-1 a) Housing for the Elderly 5. General a) Board Member's Absence AMESBURY HOUSING AUTHORITY REPORT NO. 5Ö-H-86

1. Project 200-1 a) Disposition of Net Project Income b) Income on Savings Accounts c) Budget Variation d| Security Deposits e) Project Visit 2. Project 667-1 a) Petty Cash b) Drainage and Grading Plan - Adjustment DANVERS HOUSING AUTHORITY REPORT NO. 58-H-87

1 General 2 Deposit of Development Funds Bids and Awards Books of Record 5 Bonding of Employees 6 Premium Fund NORTH ATTLEBOROUGH HOUSING AUTHORITY REPORT NO. 58-H-88

1. Project 200-1 a) Disposition of Net Project Income bj Certificate of Completion c) Project Visit 2. General a) Accounts Payable - Development b) Operating Reserve 3. Housing for the Elderly LAWRENCE HOUSING AUTHORITY REPORT NO. 58-H-89

1. Project 200-1 a) Disposition of Net Project Income 2. Project 200-2 a] Disposition of Net Project Income b) Tenants' Accounts Receivable 3. Housing for the Elderly

ROCKPORT HOUSING AUTHORITY REPORT NO. 5Ö-H-90

1. Project 200-1 al Disposition of Net Project Income b) Delayed Deposits c) Provision for Operating Reserve d) Insurance Expense and Prepaid Insurance e) Cash Balance - Administration Fund f) Charges to Operating Reserve g) Statements to the State Housing Board h) Minutes of Authority's Board Meetings i) Insurance Coverage j) Project Visit 2. Housing for the Elderly a) General BEDFORD HOUSING AUTHORITY REPORT NO. 58-H-9I

1. Project 200-1 al Disposition of Net Project Income b) Operating Reserve c) Miscellaneous Project Income d) Reconciliation of Cash Account e) Project Visit NORTH ANDOVER HOUSING AUTHORITY REPORT NO. 58-H-92

1. Project 200-1 a) Disposition of Net Project Income b) Operating Reserve c) Visit to Project d) Chapter 667 - Housing for the Elderly