DOCUMENT No. 36, BOARD OF ALDERMEN, JULY 7, 1853. The following communication from the Comptroller, in relation to the Auditing Bureau, was received, laid on the table and directed to be printed. D. T. VALENTINE, Clerk. FINANCE DEPATMENT, COMPTOLLER'S OFFIce, To the Honorable the Common Council: The thirteenth section of "An act further to amend the Charter of the City of New York," passed April 12, 1853, provides that there shall be a bureau in the Department of Finance, to be called the "Auditing Bureau," and the chief officer thereof shall be "Auditor of Accounts." The draft of an ordinance for carrying this provision of the amended charter into effect has been prepared, and is annexed. There is now an Auditor and Assistant Auditor in the Finance Department; and in establishing a bureau it is not deemed necessary, nor is it proposed, to add to the force or the expense of the auditing bureau. Although the vouchers in the disbursing departments, reaching every item of expenditure, are by the new charter to be examined and allowed by the Auditor, and approved by the Comptroller, before any money can be drawn from the city treasury, yet the disbursing departments are not released from the duty of scrutinizing and auditing the accounts before they are handed over to the Finance Department. There is as strong an obligation resting on the disbursing officer to scrutinize every account and to protect the city against unjust demands, as on the paying officer. The material change produced by the thirteenth section, is the requirement for the auditor to "revise" the audit of the Disbursing Department, and examine the vouchers in detail, before the money is drawn from the treasury. The effect is a double audit; first, by the Disbursing Department, and secondly the Finance Department, before access can be had to the treasury. The examination of the mass of accounts under the present mode of conducting the public business, will add something to the labors of the Auditors; but when the contract system required by the twelfth section is in operation, the Auditor will be relieved from the examination of a large portion of this mass of accounts. Additional assistants may be added whenever experience demonstrates the necessity of them. A. C. FLAGG. AN ORDINANCE TO CARRY INTO EFFECT THE THIRTEENTH SECTION OF "AN ACT FURTHER TO AMEND THE CHARTER OF THE CITY OF NEW YORK," PASSED APRIL 12, 1853, CREATING A BUREAU IN THE DEPARTMENT OF FINANCE, TO BE CALLED THE "AUDITING BUREAU." The Mayor, Aldermen and Commonalty of the city of New in Common Council convened, do ordain as follows: § 1. That Article III, title third, of the ordinance of 1849, entitled "Of the Bureaux in the Department of Finance," be amended by adding a chapter at the end of said title three, to be called Chapter IV, and to be entitled "The Bureau of the Auditor of Accounts," as follows: CHAPTER IV, THE BUREAU OF THE AUDITOR OF ACCOUNTS. 1. This bureau, the chief, officer of which shall be called "Auditor of Accounts," is charged with the duty of revising, auditing and settling all accounts in which the city is concerned, as debtor or creditor; and he shall keep an account of each claim for or against the Corporation, and of the sums allowed upon each, and certify the same, with reasons therefor, to the Comptroller. § 2. He shall, once in ninety days, make out a list of the name and his decision on each claim referred to in the preceding section, to accompany the report to the Common Council, which the Comptroller is required to make, with his final action thereon. 3. He shall prepare warrants on the treasury, as provided by sections 129 and 130, amended by an ordinance approved by the Mayor, May 30, 1849, and after obtaining the approval of the Comptroller to the audit of the claim, and his signature to the warrant, shall cause the same to be presented to the Mayor and Clerk for their signatures, respectively. §4. There shall be an Assistant Auditor, who shall perform the duties prescribed by the 132d section, chapter 3, of the ordinance of 1849, in relation to the Finance Department, and such other services as may be required of him as an assistant to the Auditor of Accounts. DOCUMENT No. 37. BOARD OF ALDERMEN, AUGUST 1, 1853. The following acts passed by the Legislature of this State, relating to the city of New York, were received, laid on the table and ordered to be printed. D. T. VALENTINE, Clerk. AN ACT RELATIVE TO THE PURCHASE AND LAYING OUT OF CERTAIN LANDS FOR A PUBLIC PARK, IN THE NINETEENth Ward OF THE CITY OF New York, AND THE POWERS AND DUTIES OF THE MAYOR, ALDERMEN AND COMMONALTY IN RELATION THERETO. PASSED JULY 21, 1853, THREE-FIFTHS BEING present. The People of the State of New York, represented in Senate and Assembly, do enact as follows: SECTION 1. It shall be the duty of the Corporation Counsel, of the city of New York, to cause application to be made to the Supreme Court, in the First Judicial district, |