5/"^ Hollincf^r Com. 183 N5 E5 900 opy 1 DEPARTMENT OF EDUCATION. AHEARN LAW REQUIREMENTS FOR 1899 BOROUGHS OF MANHATTAN AND THE BRONX, WITH RECOMA'EN OF THE tra of MM M IlillCS. Library No. REPORTs/w/...^ Case. Commissioners of Accounts OF THE CITY OF NEW YORK.. FEBRUARY 8TH, 1900. uDriAHi OF CONGRESS, Hf:CElVEp DIVISION OF DOCUMENTS. DEPARTMENT OF EDUCATION, Report and Appendix MADE TO THE Hon. ROBERT A. VAN WYCK, Mayor, AT THE REQUEST OF THE Hon. bird S. COLER, Comptroller, OF AN EXAMINATION TO ASCERTAIN THE AMOUNT NECESSARY TO MEET THE REQUIREMENTS OF THE AHEARN LAW FOR THE YEAR 1899, FOR THE BOROUGHS OF MANHATTAN AND THE BRONX, WITH RECOMMENDATIONS AS TO MANNER OF KEEPING RECORDS AND RENDERING PAY-ROLLS. JOHN C. HERTLE, EDWARD OWEN, Commissioners of Accounts of The City of New York. FEBRUARY 8th, IQDCi.r NEW YORK: Martin B. Brown Co., Printers and Stationers, nos. 49 to 57 park place. igoo.^ ^ Received <^Jtk..,.M /l^^ Answered \SQ.. Entered for /^ v City Record ..^ : /^ L %^ By transfer FEB 6 1907 COMMISSIONERS OF ACCOUNTS* Office of the Commissioners of Accounts, ) Stewart Building, No. 280 Broadway, v New York, February 8, 1900. ) Subject — Examination, for the purpose of ascertaining the amount Specifically and Properly Chargeable to the Revenue Bond Fund Account authorized to meet the require- ments of the Ahearn Law for 1899 — Department of Education for the Boroughs of Manhattan and The Bronx. Hon. Robert A. Van Wyck, Mayor, Nczv York City : Dear Sir — We herewith present a report of an examin- ation made by us at the request of the Hon. Bird S. Coler^ Comptroller, of the books and records of the Borough Superintendent and the Secretary of the School Board for the boroughs of Manhattan and The Bronx, as well as those of the Auditor of the Board of Education, the examination being confined to such books and records as are used in the preparation and audit of the Teachers' pay-rolls. This examination was made for the purpose of ascertain- ing the amount specifically and properly chargeable to the Revenue Bond Fund Account authorized by the Ahearn Law for the year 1899, as also to ascertain the amount of further increase in salaries by reason of the schedule, of those effected by the Ahearn Law, but who were raised above the Ahearn Law rates. As further requested by the Comptroller, we also report on the condition of these Books and Records, as well as to the feasibility of the Comptroller's desire Vo pay the teachers' salaries on the first of each month, a privilege granted to other employees of the City Government. This report also includes our findings as to the conditions of the pay-rolls, with recommendations for needed improve- ments in the manner of rendering them. On January 4, 1900, we received from your Honor the following letter : " John C. Hrrtle. Edward Owen, Commissioners of Ac- " counts, New York City : " Gentlemen — I received this day a letter from the Comp- " troller requesting the assistance of the Commissioners of Accounts " to obtain the necessary information to enable him to dispose " speedily of the unpaid salaries of the school teachers of the city. " You will at once place the entire force of your office at the dis- " posal of the Comptroller to accomplish the necessary work. " Respectfully yours, (Signed) " ROBT. A. VAN WYCK, Mayor." In obedience to your Honor's request, and after consult- ing with the Comptroller, it was decided that we accompany him to the ofifice of the Borough Superintendent, John Jasper, at the Department of Education. On Friday, January 5, 1900, at the request of the Comp- troller, the books and records of the Borough Superin- tendent were sent to this ofifice. Ahearn Law Requirements Reported to the Comp- troller. From these books and records and from such other in- formation as was procured from the records of the Comp- troller's ofifice, we were enabled on January 22, within a period of seventeen days, to make the following report to the Comptroller : " Office of the Commissioners of Accounts, ^ " No. 280 Broadway, )- "New York, January 22, 1900. ' Hon. Bird S. Coler, Comptrolla', New York City : " Dear Sir— In compliance with your request to the Mayor on January 4, and as per instructions from His Honor under the same date, W'e have made an examination of such books and records of the office of John Jasper, Esq., Borough Superintendent for Manhattan and The Bronx, of the Department of Education, as were necessary to enable us to ascertain the amounts specific- ally and properly chargeable to the Revenue Bond Fund Account under the provisions of chapter 417, Laws of 1899, known as " Ahearn Act " for the boroughs of Manhattan and The Bronx, covering the period from April 25 to December 31, 1899, both inclusive, and beg to report as follows : " On October 5, 1H99, the Board of Estimate and Apportionment authorized an issue of Revenue Bonds for an amount asked for by the Board of Education, covering the purpose and period above-mentioned which amount was $422,600. "Ahearn Requirements for 1859. Amounts Necessary to Pay Principals and Teachers from " April 2$ to December 31, 1859, both inclusive. April May June and July . August September . . . . October November . . . . December Recommended AS Meritorious AND Fit. $11,496 45 58.113 93 116,878 53 58,220 80 59,929 81 61,670 39 62,496 40 62,636 22 f 491, 442 53 Without Recommendation Receiving Less THAN g6oo IN Apkil Pay-rolls. $964 83 4,862 48 9.725 Zl 4.828 67 4,786 23 4.726 28 4,631 77 4,695 73 39,221 32 Total. $12,461 28 62,976 41 126,603 86 63,049 47 64,716 04 66,396 67 67,128 17 67,331 95 $530,663 85 " Amounts Specifically and Properly Chargeable to THE Revenue Bond Fund Account under the Provisions of Chapter 417, Laws of 1899, known as The Ahearn Act, and authorized on October 5, 1899, BY the Board of Estimate and Apportion- ment; FOR THE Boroughs of Manhattan and The Bronx, April 25 to December 31, 1899. " Principals and Teachers Recommended for Merit and Fitnesi by the Borough Board of Superintendents. April May June and July. August September. . . , October November. . . . December. . . . Ahearn Law Requirements. $11,496 45 58,113 93 116,878 53 58,220 80 59,929 81 61,670 39 62,496 40 62,636 22 Retirement FuNH Charge- able TO Ahearn Law. $i,3H 40 24 77 1,629 98 1,000 49 1,286 30 1,310 66 1,582 06 $491,442 53 ,148 66 Teachers Receiving Less than $600 on April Pay-roll and Appointed prior to April 25, 1899. " April " jMay " June and July. " August *' September. . . . " October " November . . . . " December. . . . Ahearn Law Requirements. $964 83 4,862 48 9725 33 4,828 67 4,786 23 4,726 28 4,631 77 4,695 73 39,221 32 Retirement Fund Charge- able TO Ahearn Law. $132 60 2 02 133 50 III 21 III 8: 106 09 75 91 $673 '4 Recapitulation. Ahearn Law Requirements. Retirement Fund Charge- able TO Ahfarn Law. " Principals and Teachers recom- \_ mended for ' Merit and Fitness.'. . \ " Teachers receiving less than $600 ) on April Pay-roil and appointed ,- prior to April 25, 1899 ) $491,442 53 39,221 32 $8,148 66 673 14 $530,663 85 $8,821 80 " Respectfully submitted, (Signed), "John C. Hertle, Edward Owen, Coimnissioners of Accounts. " Purpose of this Examination. At the outset we desire to emphasize the fact that the criticisms contained in this report are made with a view of assisting your Honor in keeping an efficient administration of the City Government, and also of aiding the Hon. Bird S. Coler, Cotnptroller, at whose request this examination was made, to prescribe for the Department of Education, by vir- tue of section 149 of the Greater New York Charter, "the forms of keeping and rendering all City accounts," etc. Therefore, any criticisms herein made by us are directed solely against the present imperfect system and not against individuals, as we have received cheerful and efficient aid from the office of John Jasper, Borough Superintendent, and due courtesy from Henry R. M. Cook, the Auditor, and A. Emerson Palmer, the Secretary, of the Board of Educa- tion, as well as from Thomas E. Bussey, Acting Secretary of the School Board for Manhattan and The Bronx. We again, in a spirit of fairness, desire here to state that, previous to the date on which the requirements of the Ahearn Law became operative, it would seem that the con- ditions did not require that concise form of records which on and after that date became necessary. The necessity, under the changed conditions, for more concise forms of record is fully realized by the ofificials of the Department, who have personally assured us of their willing- ness to comply with the suggestions of the Comptroller, pre- sented through us. Books and Records Furnished by the Borough Superintendent. In order to furnish the information requested by the Comptroller as to the Ahearn Law requirements for the year 1899 it became necessary to ascertain the following amounts : First — The total amount necessary to meet the manda- tory requirements of the Ahearn Law. Second — The total amount of increase under the schedule over and above the Ahearn Law minimum /"476 3-784 3. 705 3,700 3,694 28.796 3.599>^ Statistics. These 28,796 names were compiled on 2,841 working sheets, ruled with eleven or more headings, which we were compelled to prepare on account of the condition of the pay-rolls for the boroughs of Manhattan and The Bronx, which we were unable to make use of as working sheets, as we would have done if they had been //'/;^/(?<:/ like the pay- rolls for the Borough of Brooklyn. In preparing these working sheets the required labor on the salaries was, viz. : Items entered, 180,000; calculations made, 53,000; columns footed and agreed, 15,000, and, in addition, more than 10,000 calculations were made to deter- mine the proportion of the Retirement Fund, which is chargeable to the Revenue Bond Fund Account. The need of the numerous columns was due to the neces- sity of having as a starting point the salaries paid in April, just previous to the date on which the Ahearn Law became operative. Also, owing to the fact that in June a new schedule was adopted by the Board of Education ostensibly for the pur- pose of complying with the provisions of the Ahearn Law, but under which schedule rates the salaries of the Teachers advanced by the Ahearn Law were still furtJier advanced to the total sum of $128,593.53 for the period from April 25th to December 31st, 1899, inclusive. This June schedule which, as we have shown, raised some of the salaries far above the requirements of the Ahearn Law, was put into effect for the months of June, July, August and September, except in regard to 259 TeacJiers, appointed as First Assistants, whose salaries, we were informed, were to be considered later. In the sheets for October and November additional columns iverc required because on account of lack of funds ; the. salaries, with some exceptions, zvJiich zvill be sJioivn on page 9, were paid on the basis of the April schedules as payment on account. In December we again found that all the salaries paid were a return to the June schedule, including the First Assistants'. Object Lessons of the Workings of the Ahearn Law and the Schedules. We here give some practical illustrations of the effect upon an individual salary of these frequent changes in rates : Female, ist Assistant. P.S. No. is. Salary on April pay-roll, $900 00 Minimum salary, Ahearn Law i,400 00 Salary on pay-rolls, June to September, both inclusive , . 1,320 00 Salary on pay-rolls, October and November. . 960 00 " December 1,404 00 Female, ist Assistant. Salary on April pay-roll Minimum salary, Ahearn Law Salary on pay-rolls, June to September, both inclusive Salary on pay-rolls, October and November . . " December p. S. No. 152. $900 00 1,400 CO 1,320 00 930 00 1,404 00 In October the salaries were reduced from the June to the April schedule, ostensibly for lack of funds, but for some reason the reductions were not uniformly made, as the following list will show : List of some of those who for some Unapparent Reason were made Except ions to that Ge)ieral Reduction to the April Schedule which was made in Salaries in October, ostensibly for Lack of Funds. School PoSITiON. Date of Appointment. Annual Salaries. No. April, It 99. Ahearn Law. Sept., Oct., 1899. I 1899. 4.. M. D., 6.. Oct. I, 1854 Sept., i88i 1884 Jan. I, 1883 Oji. 6, 1875 $2,000 804 750 780 1,086 $2,500 1,200 1,200 900 1,400 $2. 500 $2,030 1,320 834 936 810 936 810 1,320 1,116 8.. M. G., ic. 10. . " 10 years " First Assistant lO School No. F. D., 19 M. D., 20 M. D., 22 29 31 33 M. D., 34 3S 42 43 59 67 M. D., 77 8s 152 153 Date of Appointment. Fcmaie, First Assistant.... Apr. " 10 ye.irs ! Sept Male Princiral May, Female, Fir^t Assistant....' Julj'. ....|Sept " " .... Apr. " 15 years Oot., " 15 years Sept. " Vice-Principal.... Apr., " First Assistant Oct., " 10 years Dec " First Assistant. . . Jan, Female Principal Feb., Female, First Assistant... 15 vears I? years 15 years 15 years First Assistant. . . 10 years 15 years Male Principal. Sept. Jan., Feb. Oct. Apr., Sept. 1863 , i8st' 1859 18:9 , 1867 1S68 1S65 9, 1883 1855 1872 1885 1 38s 1897 1857 22, 1863 8, 1884 1867 2, 1853 I, 1884 1871 May, 1895 A^NUAL April, 1899. Ahearn Law. $9<^o gr,400 8SS 900 3.250 3.500 1,086 1,400 990 1,400 873 1,400 795 I,200 774 1,200 I, coo 1,400 900 1,400 756 900 825 1,400 1.700 1,950 2,200 2,5^0 1,086 1,400 780 1,200 774 I,20O S64 I,2CO 825 I,200 goo 1.400 774 900 780 1,200 3,250 3.5CO Sept., 1899. St, 320 1.056 3.500 1,320 1,320 1,320 1,32:) I 320 1,400 1,320 936 1,056 c,ooo 2,500 1,320 936 1,320 1,320 936 1.320 82S 1,320 3.250 Oct. 4960 900 3.0=0 1,116 I,' 20 903 8:5 834 1,030 960 726 85s 2,ODO 1,900 :,n6 7iO 834 894 885 030 8oi We call especial attention in the above table to the follow- ing most striking cases of want of uniformity in the reduc- tion of salaries in October, /i^r /^ yrs la r •v Mary E. Tat» «^ Sarah L. frost ^ Carrie Mftmrrel*''^ Fary P. Reid *e^ Margaret K. »'Mte Rocrglana Dugan*'' Isabella Cralg'^ ■' ''' Elizabeth Hoonev . 32nd 34th 20th 17th 21st 42nd 39th - 1 . 1 th lath 7eb., 1899 Nov., 1898 Sept., 1698 Sept . , 1898 Jan. 1899. Nov., 1898 MOV., 1898 Coptt, 1000 — Jan. , 1899 19 we have caused to be made a photograph of one of the pages, which is here shown, and which represents PubHc School 38, the first-named on the above hst. It will be seen by reference to the photograph opposite that we were compelled to draw a line through the position of "First Assistant" and write above it " 15 years" in order to make a correct record, and we here give a list of all the corrections so made in Scrap-book No. 13 : School No. 7P- 8 P. 18 M. .9 P. 23 P. 27 M, 30 P. 32 M, 33 P. 34 P. 34 M. 35 P. 38 F. 44 M. 6iG. 69 M. 82 M, 86 M. 91 P. 98 P. 102 P. 125 P. 127 P. Female Teacher. Erroneous Position in Scrap-book No. 13. I St Assistant. . 15 years 15 ' 15 15 15 10 ' 15 15 ' IS ' 10 15 ■ ist Assistant. . 15 years 15 ' 15 ' 15 ' 15 ' '5 ' 10 ' 15 ' 15 ' 15 ' Corrected Position. 1 5 years ist Assistant 10 years ist Assistant 15 years isl Assistant Minimum Ahearn Rate. S 1,200 1,400 i,4CO 1,400 1,400 1,400 1,400 1,400 1,400 9C0 1,400 1,400 1,200 1,400 1,400 1,400 1.400 1,400 1,400 1,400 1,400 1,400 1,400 Salary Paid in Dec. Pay-roll. ¥1,320 1,320 1,320 1,476 1,476 1,476 1,404 1,476 1,404 936 1,056 1,404 1,320 1,320 1.476 '.476 1,476 1,320 1,404 936 1,320 1,320 1,406 It must be remembered, as already explained, that all of the above errors in Scrap-book No. 13 exist also in the per- 20 manent records of the Secretary of the Borough School Board and of the Auditor of the Board of Education. We desire here to call attention to the fact that in the above list are eight (8) First Assistants entitled to receive $1,400 under the Ahearn Law, whose salaries on the De- cember pay-rolls were as follows : List of TcacJiers Appointed as First Assistants, xvliose Salaries in December were Less tJian the Ahearn Laiv Requirements, owing to Errors in Scrap Book No. 1 3. School. 8 M. D. 10 M. D.34 M. D.44 M. D.86 98 102 125 Position in Scrap-book No. 13. Salary Paid ix Decembkk. 15 years 15 " 10 " 15 " 15 " 10 " 15 •' 15 " $1,320 00 1,320 00 1,056 00 1,320 00 1,320 00 936 00 1,320 00 1,320 00 Ahearn Salary. $1,400 00 1,400 00 1,400 00 1,400 00 1,400 00 1,400 00 1,400 00 1,400 00 Transfers and Appointments. Having described in as brief a manner as possible the con- dition of the books and records in the office of the Borough Superintendent, we beg further to report that, beside the originals of the records in Scrap-book No. 13, we found in the office of the Secretary of the Borough School Board a record of transfers and nciv appointments, certified by the Secretary, the manifold duplicate and triplicate copies of which were filed with the Auditor of the Board of Education and with the Borough Superintendent, respectively. These loose manifold sheets were kept on file in the office of the Auditor of the Board of Education and, like his press copies of Scrap-book No. 13, were used as the original record from which his Card Catalogue was written up. 21 The Secretary of the Borough School Board has made up from Scrap-book No. 13, and from this record of transfers and appointments, a Card Catalogue which he uses for the purposes of checking and auditing the pay-rolls. Manner of Preparing Pay-rolls. About 190 pay-rolls are sent to the Comptroller from the boroughs of Manhattan and The Bronx each month. The blank pay-rolls are supplied to each school by the Secretary of the Borough School Board, and about 190 Teachers appointed for the specific purpose of teaching, are employed on the clerical work of entering on each pay-roll an average of about 35 names, together with the following information : Position. Grade of Class. Annual Salary. Monthly Salary. Time for the month. Absent Time. Deduction for Absent Time. Balance due Teacher. This amount of work is required to be done in triplicate, and each Teacher, therefore, is required to enter 105 names with the above information on the pay-rolls every month. It may be fair to assume that, from lack of training in such clerical work, much more time is consumed by them than would be the case if this work were done by regularly appointed experienced clerks. Numerous Errors in Pay-rolls. From our observation in making this examination, we have found that the pay-rolls so made out contain many inaccuracies in the designation of the position of the Teachers. 22 We also find that many errors in calculation are cor- rected, after the pay-rolls are sent to the Board of Education and to the Comptroller, as will be seen by referring to the following photograph of a pay-roll after it had passed the Auditing Bureau of the Comptroller's office. Certification of Pay-rolls by itie Secretary of THE BOROirCH SCHOOL BOARD. After the pay-rolls are made out by the Teachers they are first sent to the ofiice of the Secretary of the Borough School Board, where they are examined by comparison with the Card Catalogue and certified by the Secretary of the Borough Board that they are in conformity with the by-laws and regulations of the Borough School Board. Auditing of Pay-rolls by the Secretary of the Borough School Board. The Secretary of the Borough School Board, however, informs us that he also examines and corrects the calcula- tions, extensions and footings of the pay-rolls, which, under section 1069 of the Greater New York Charter, the Auditor of the Board of Education is required to do in the following language : '• The said Board of Education shall have power to appoint " ^ * * Qne or more auditors, as may be necessary in the judg- " ment of the Board, upon whose certificate accounts against the " said Board, or charges upon either the Special or Goieral School " Fiend, may be paid when countersigned by the proper officers, " as the by-laws of the said Board of Bducation, with the approval " of the Comptroller of t lie City, may direct." Auditing of Pay-rolls by the Auditor of the Board of Education. The pay-rolls are sent in batches, after having been so examined and corrected by the Secretary of the Borough School Board, to the office of the Auditor of the Board of Education, who is by law, as shown above, required to certify to charges against the General School Fund. SPECIME N PAY ROLL SHOWIMG T HE NUAffiR nil S ERRORS IN CALCUJ.ATIOMS MADE BY INEXPERIENCED CliERKS. Public School epeived, /ibw rnkK. c3/ S2t^A,'/t-^^^>^^^-^^.>^^C^ L'^u^y^<-'. f^ fa- SALARY /:r .vr-.-.ccs Tir.dercd durir.a the fericd mtntior.cd in the ulumn hcddtd "TIME," er.ding on i« •iay of 2S3 ^< '/ I ^ ^^CC'~^ / icrtify thai the signah Ptty-reff itit tarrrtt and '^^^. r-V isa^ i>ubiu Si'wol Irailiers on IV f-rtitnce. J/ 3a 3a /'/J ' /'/3 /a /}j j'k /k //3 -2rj &>aa ' 'Vic ^7 /,3^a / -,/7 6, f ban / cS^C^ /3 /J ' /I 4 i^tf^i / / 6^. J- VI /U '•2i,*/€^^^ ^^ r%%. -9^. 28 Is" / V 7 '-H%. ^/ y (.3,\^ /A f^-'.0 ^fe ^^' / ff-^ /^, i) JL-. ^^'i' Utar^ f- llcXA^^-^ V t 'q:^^^ ■) rec anc fol At- Ce are Sd wit the by. Al infi tio sec of Ian Al ex; Sol Ed cer 23 The following is a copy of the Auditor's certificate which is indorsed on every pay-roll : It is hereby certified that the within pay-roll of Public School No. , amounting' to — ., -dollars. has been examined and audited, and is chargeable to the appropriation for 189 to the Depart- ment of Education, entitled GENERAL SCHOOL FUND Salaries of Teachers in Public Schools and of Supervisors of Special Branches, $ Salaries of Janitors in Public Schools, $ Boroughs of Manhattan and The Bronx. Auditor of the Board of Education of The City of New York. Dated AuDiTiNc; OF Pay-rolls ]]v the Co^[l'TROLLEK. The Auditor of the Board of Education in turn sends the pay-rolls in batches to the Comptroller, whose Auditors for the third time examine and correct the calculations, ex- tensions and footings. Thus it will be seen that much time is consumed by unnecessary work, both in the preparation of the pay-rolls in the schools and the duplication of the examination and cor- rection of the calculations by both the Secretary of the Borough School Board and by the Auditor of the Board of Education. 24 Desire of the Comptroller to Pay Teachers' Salar- ies ON the First of the Month. In this connection it may seem proper to emphasize the fact that we were specifically instructed by the Comptroller, in making our examination, to keep in mind and report any improvements which may suggest themselves to us, with a view of recommending such changes in the manner of pre- paring the pay-rolls as would lead to the payment of the Teachers' salaries 07i the first of each month, as has been done for years in other city departments. Department of Education, the Only One in the City ^vHOSE Employees are not paid on the First of each Month. Since in all other cit)- departments the monthly pay- rolls are closed at such a date before the end of the month as to allow time for auditing, and any deductions for absences occurring between the date of closing the pay-rolls and the last day of the month are made from the pay-rolls of the fol- lowing month, we do not see why it cannot be done by the Department of Education for the Boroughs of Manhattan and The Bronx. Conflicting By-Laws and Regulations should be Modified or Amended. This conclusion is, of course, based upon the assumption that all by-laws and regulations now conflicting with the desired object of paying the Teachers on the first of each month will be so modified or amended as to make practical the closing of the pay-rolls on a specific day prior to the end of the month. The last preceding paragraph is emphasized from the fact that, by reference to the appendix attached to this report, it will be seen that the object oi payitig the Teachers on the first of each month seems to have been favored and earnestly worked for by all of the officials of the Department of Edu- cation, with the exception of the School Board for the bor- ouehs of Manhattan and The Bronx. 25 This exception seems to have been instigated by the Acting Secretary of the School Board, who personally, in a conversation had with us a few days ago, expressed his dis- approval of our suggestion made to him at that time, that the Teachers" pay-rolls be made out by the clerks of the De- partnient of Education, and not by the Teachers, as at pres- ent, this suggestion of ours being one of the steps in the direction of the desired object of paying the Teachers on the first of the month. Previous Action taken by the Department of Education. The proposition to pay the Teachers on the first of the month was favorably reported to the Board of Education by the Finance Committee November 23. 1898, and the report was unanimously adopted. But when the matter came before the School Board for Manhattan and The Bronx, many trivial and hypothetical objections were raised by the Committee on B^^-laws to which it had been referred, and at a subsequent meeting of that School Board this Committee presented a substitute report greatly modifying its previous report, but. however^ leaving the situation unchanged. This substitute report was " laid over" three times and finally, on January 18, 1899, was referred to the Finance Committee, where it still slumbers. Previous Action taken by the Auditor of the Board of Education. When we called upon the Auditor, Mr. Henry R. M. Cook, a few days ago, with a view of procuring from him his ideas as to the advisability of paying the Teachers on the first of the month, we were pleased to find that the plan met with his hearty approval, and he at once referred us to the numerous actions of the school authorities in reference to this subject, an account of which is embodied in the appen- dix of this report. 26 He also supplied us with a copy of a statement made by him to the Committee on By-laws of the School Board for Manhattan and The Bronx, in January, 1899, which will also be found in the appendix, and in which he demonstrates how trivial were the objections offered by the Committee. Mr. Cook's statement indicates beyond a question that the plan is feasible, and that with an earnest desire on the part of the Department of Education to benefit the Teachers, and by a moderate change in the By-laws and Regulations, the desired object can be accomplished. Pay-rolls to be Made Out by Clerks and not by Teachers. Referring to our suggestions offered to the Secretary of the School Board for Manhattan and The Bronx, that the pay-rolls be made out by the clerks of the Department of Education,. and not by the Teachers, and which suggestion met with his disapproval, we beg to state as follows : Pay-rolls to be Printed. In order to avoid the many inaccuracies in designating the positions on the pay-rolls, and also the numerous errors in calculation which we have shown to exist, we believe that the names of Teachers, dates of appointment, their official title, grade of class taught, yearly salary and monthly amount should ht printed oji the pay-rolls. The deductions for absences could then be sent by each School Principal to the office having charge of making up the pay-rolls, which would be all that would be necessary to enable the clerks to complete them. In case of any transfers, resignations or deaths, the printer could be notified during the' month, to change his standing matter, so that when finally the day came to go to press, each pay-roll would have the accurate data in per- fectly legible form. If, therefore, care be taken in the first instance to see that the correct data sent to the printer is once set up, the 27 pay-rolls would be at all times uniform and absolutely accurate. The Matter of Expense for Printed Pay-rolls. We fully realize the fact that the first cost would be great, but when once set up, all subsequent charges for monthly pay-rolls would be at the rate of standing matter, plus the proper charge for corrections, paper and presswork. Brooklyn Pay-rolls are now Printed. That this suggestion is feasible there can be no doubt, as the pay-rolls of this same Department for the Borough of Brooklyn have been and are now partly so printed. The Brooklyn pay-rolls are also unlike the Manhattan and The Bronx pay-rolls in the manner of preparation, as they are made up in the ofBce of the Secretary of the Bor- ough Board, instead of being made up by the Teachers, and from our experience in ascertaining the mandatory require- ments of the Ahearn Law for 1900, we are competent to testify to the superiority of these partly printed pay-rolls in Brooklyn over the all-written pay-rolls for Manhattan and The Bronx. If the above-described plan of printing the pay-rolls were adopted in Manhattan and The Bronx, the clerks in the office of the Borough Board could deduct the absences and pre- pare the pay-rolls ; and then send them to the Auditor of the Board of Education, whose duty it is to audit them and certify them to the Comptroller. Condition of the Office of the Auditor of the Board of Education. Our superficial examination of the Auditor's office of the Board of Education, in Grand street, discloses the fact that the force comprises eleven employees beside the Auditor, Mr. Henry R. M. Cook. The Auditor's duties, under present conditions, are to audit between the first and tenth of each month about four hundred pay-rolls in triplicate, averaging about twenty-five 28 names per roll, or about ten thousand names per month, of which his clerks are required to calculate each individual salary and audit the pay-roll in every particular. If the work of auditing these pay-rolls could be dis- tributed over the entire month, instead of within a prescribed time, we can see where the above number of clerks would be sufficient to do this work, as well as the auditing of. claims against the Special School Fund and the numerous bond issues. We find, however, that owing to the limited force now employed by him, and to the fact that the work of auditing of these pay-rolls must be done within a prescribed time, the Auditor's force is necessarily compelled to do a great deal of overtime ; and inasmuch as this force is required to audit and certify to the Comptroller claims amounting to about $20,000,000 annually, it would seem that the Auditor should have enough assistants to enable him to handle the work within regular ofifice hours. Under such conditioiis as we found, we do not wonder at the statement made that it would take two months or more for the Auditor to ascertain the requirements of the Ahearn Law if it were undertaken in conjunction with the other necessary work required of him. Recommendations. While the condition of the books and records of the Borough of Brooklyn relating to the preparation of the pay- rolls, and also the manner of preparing them, are much more satisfactory than in the boroughs of Manhattan and The Bronx, and while no better conditions in this respect exists in the boroughs of Queens and of Richmond than in Manhattan and The Bronx, we offer the following recom- mendations for adoption in all the boroughs, with a view of establishing a uniform system. That a bound book be prepared, to be written in ink, that would show the complete history of each Principal and Teacher, which would be a complete original record showing 29 the date of appointment ; to which promotions, transfers or other incidents in each one's history in the school system may be added as they occur, so that on each page will be found a complete record of the school life of one or more per- sons, with such other matter as is deemed necessary by the Borough Superintendent for his use. That a similar book be prepared, that will show the com- plete history of the staff of Principals and Teachers employed in each school, wherein the roll of Principals and Teachers employed at any date since the school was opened, would be recorded on one page, with such other matter as is deemed necessary by the Borough Superintendent for his use. That from these two books of original record copies be made for the use of the offices of the Auditor of the Board of Education and the Borough School Boards, so modified as to suit their purposes. That the pay-rolls ho: printed as to the following infor- mation in regard to Principals and Teachers : Name. Date of Appointment. Position. Grade. Annual Salary. Monthly Amount. — and that the pay-roll be prepared, audited and certified in the manner described on pages 26 and 27 of this report. That the absences be reported by the Principals to the Secretary of the Borough School Board at such date before the end of the month, to he fixed by Comptroller, as will allow enough time to prepare the pay-rolls, with a view of paying the Teachers on the first of the month. That the Auditor of the Board of Education be supplied with a force large enough to enable him to prepare the pay- rolls within regular office hours. That if it be found necessary for the purpose of paying -the teachers on the first of each month, the manner of as- certaining the amount to be deducted for the Retirement 30 Fund should be changed to the method used in the Borough of Brooklyn — that is, by deducting a certain ascertained equitable percentage from every Teacher's salary. Respectfully submitted, John C. Hertle, Edward Owen, Coininissio7iers of Accounts. EXHIBIT "A." The Amounts Specifically and Properly Charge- able TO the Revenue Bond Fund Account Authorized October 5, 1899, by the Board of Estimate and Apportionment. To Meet the Requirements of Cliapter 417, Lazvs of 1889, known, as " TJic AJiearn Act.'' department of education, boroughs of MANHATTAN, AND THE BRONX. Principal and Teachers Recoinniendcd for Merit and Fitness ijy the Borough Board of Superintendents . Month. April May June and July. , August September October November December , Total Ahearn Law Require- ments. $11,496 45 58,113 93 116,878 53 58,220 80 59,929 81 61,670 39 62,496 40 62,636 22 $491,442 53 Schedule Increases ABO\ e Ahearn Law Require- ments. »^-5 17 27.706 33 i3>77i 17 13.371 13 i3.'78 47 12,950 10 17,162 16 Total Increases FOR 1 HOSE Affected BY the Aheakn Law. $11,496 45 58,149 10 144,584 86 71.991 97 73.303 94 74,848 86 75.446 50 79,798 38 Due Retire- ment Fund FROM Ahearn Law. SI. 314 40 24 77 1,129 98 1,000 49 1,286 30 1,310 66 1,582 06 Number OF Persons Affected BY Ahearn Law. 2,036 2,064 2,083 2,0; 8 2,298 2.323 2.353 2.338 Average No. 8,148 66 2,ig658 31 Teachers Receiving Less thin $6 do on April Pay-rolls and Appointed Prior to April 25, 1889. ^Ionth. April May June and July. , August , September October November Dec3mber , Total Aheakn Law RPQUIRE- MENTS. I964 83 4,862 48 9>72S 33 4,828 67 4,786 23 4,726 28 4.631 77 4.695 73 $39,221 32 Schedule Increases above Ahearn Law Require- ments. «;6 83 8,853 67 4.394 50 4,382 25 4,250 67 4,138 c8 4,323 CO Total Increases FOR those Affected BY the Ahearn Law. $964 83 4.939 31 18,579 °° 9,223 17 9,t68 48 8,976 95 8,769 85 169,640 32 Due Retire- ment Fund from Ahearn Law. I132 CO 2 02 133 50 III 21 III 8r 106 09 75 91 $673 14 Number OF Persons Affected by Ahfjvrn Law. 423 419 412 398 486 382 347 356 Average No. i,4°2% RECAPITULATION. Tables. Ahearn Law Require- ments. Schedule Increases ABOVE Ahearn Law Require- ments. Total Increases for those Affected by Ahearn Law. Due Retire- ment Fund from Ail EARN Law. Average Number OF Persons Affected BY Ahearn Law. $491,442 53 39,221 32 $98,174 53 30,419 00 $589,617 06 69,640 32 $8,148 66 673 14 2,196^ 1,402% Total 1530,663 85 $128,593 53 #559,257 38 $8,821 80 3-599^ 32 EXHIBIT " B." List of 99 Principals and Teachers loJiose Salaries are Advanced by the Ahearn Law, and who have also Received an Additional Advance of more than $200 under the schedule. School | Number. PosnivN. F. D., 2.. M. D., 6.. 38.. 4.. M. D., 6..' 7-- P. D., lo. P. D., 14. Female, 10 years. Female Principal Male Principal... Female Principal . Male Principal . . . Female Principnl. " 10 years. " • Princip.il Annual Salaries. 15- Male Principal Female Teacher, 15 years. Male Principal P. D., 17..' Female Principal. 18. F. D., 19. M. D., 2c.. F. D., 20.. P. D., 22.. P. D., 23.. Male Principal. . . Female Principal. April, 1859. $750 810 780 I.7S3 1,900 3,000 1,900 2,000 3,ooo 1,700 873 1,700 2,000 3,000 750 3,000 1,700 1,900 1,900 1.75° 3.250 2,?00 1.750 1.75" Aheain Law. $900 900 900 2,OCO 2,500 3.500 2,500 2,500 3.500 2,500 900 2,500 2,500 3.500 goD 3.500 2,500 2,5:0 2,500 2, SCO 3.500 2,500 2,500 2,500 June Annual Increase. Au Sched- Ahearr. 1 ^,^_ 1,320 1,320 2, SCO Dec, 1899, 2.75c 3.750 2,750 2.750 3.750 2,750 1,116 2,750 2,750 3.750 1,320 3.750 2,750 2.750 2.750 2,750 375° 2.750 2.750 2.750 515° 90 120 250 500 600 Sco 27 800 500 500 150 £CO 800 600 600 75° 250 300 75° 750 I420 420 420 500 250 250 250 250 250 250 216 250 250 250 420 250 250 250 250 250 250 250 250 250 33 School Number. 26 M. P., 30 33 P. D , 36 F. D , 37 P. D., 37 41 42 45 G. D. 46 49 r. D. 53 F. D. 57 £9 63 P S. 64 66 P. u 68 71 p. D , 72 73 Position. Female Principal. Male Principal. . . Female Principal, Male Principal. . , Female Principal Male Principal. ., Female Principal Female, 15 years. Male Principal. . . Female Principal. Annual S.alaries. Annual Increase. April, 1899. Ahearn Law. Dec, 1899. Ahearn Sched- ule. #1,900 $2,500 |2,7So J £00 §250 1,700 2,50D 2,750 800 250 3,000 3,500 3.750 SCO 250 3.250 3.5'-o 3.750 250 250 1.750 2,500 2,750 750 250 1.750 2,500 2,750 7SO 250 1,900 2,500 2,750 6co 250 1.750 7, SCO 2,750 750 250 1,900 2,500 2,750 600 250 1.750 2,000 2.750 250 750 I 900 2,500 2,750 600 250 2,250 2,500 2.750 300 250 I.QCO 2,500 2,750 600 250 I, goo 2,500 2.750 600 250 3. coo 3.500 3.75° 500 250 1,750 2,5CO 2,750 750 250 1.750 2,500 2,750 750 250 i,7co 2,500 2,750 800 250 1.750 2,500 2.750 750 250 3,003 3.500 3.750 500 250 3 000 3.500 3,750 500 250 3,000 3.500 3.7,SO 500 250 1.750 2,500 2,750 750 250 1,900 2,500 2,750 600 250 1, 750 2,500 2.750 750 250 2,200 2,500 2.750 300 250 1.750 2,500 2.750 750 250 1,700 2,500 2,750 800 250 1.750 2,500 2.750 750 250 900 1,200 1,404 300 204 3,cco 3,250 3.750 250 5C0 1.750 2,500 2,750 7SO 250 1,700 2,500 2,750 800 250 34 School Number. M. n. 77 F. D., 77 " 78 P. D., 78 79 8s P. D., P. D., 89 90 G. D., 90 91 94 97 105, 106 107 108 109 no "3 117 122 124 Position. Female Principal Male Principal. . Female Piincipal Male Piincipal. ., Female Principal Miile Principal. . Feracile Principal Female, 10 years Female Principal Male Principal. . , Female Principal. Female, 15 years Female Principal Annual Salaries. Annual Inckease. April, 1899. Ahearn I^aw. Dec, 1899. AhcLirn. Sched- ule. $1,900 |2,5CO $•-' 750 $600 $250 1,75° 2,500 2.750 750 250 3.250 3, coo 3.750 250 2=,0 2,000 2,500 2.750 500 250 JjQOO 2,5CO 2,750 600 250 1,750 2,500 2,7;o 750 250 3, coo 3.500 3,750 500 250 1,700 2,500 2,750 800 250 1,700 2,500 2,750 800 250 3,000 3. 500 3,750 500 250 1,700 2,500 2.750 800 250 750 goo 1,320 150 420 1,900 2,500 2,750 £00 250 1,750 2,500 2,7.0 750 250 1,700 2,500 2,750 800 250 1,750 2,500 2,750 750 250 3,000 3.500 3.750 500 250 3,000 3.500 3.750 500 250 3,000 3.500 3.750 500 250 3,000 3.500 3.750 500 250 1.750 2,500 2,750 750 250 1.750 2,t,00 2,750 750 250 i,7co 2,500 2,750 8co 250 1.7SO 2.SOO 2,750 750 250 1,750 2,500 2,750 750 2 jO 1,750 2,500 2,750 750 250 1.750 2,500 2,750 750 250 1.700 2,500 2,750 8co 250 1.750 2,500 2,750 75c 250 855 1,200 1,476 345 ^7' 1.750 2,500 2,750 750 250 1,700 2,500 ^,750 8co •50 1.7CO 2,500 2,750 8co 250 35 School Number. 126. . 130. . 13s . 140. . 141.. 144. 154- • 'x6i., M.D., 165., Position. Female Principal. Male Principal... Female Principal . Male Principal . . . Annual Salaries. Annual In April, 1899. Ahearn Law. Dec, 1899. Ahearn. Si.750 $2,500 #2.750 #750 ii75o 2,500 2,750 750 2,000 2,500 2,750 500 1.750 2,500 2,750 750 2,OSO 2,500 2,750 450 2,050 2,500 2,750 450 3.250 3.5"o 3.750 250 1,700 2,500 2,750 800 3,000 3.500 3,750 500 Sched- ule. $250 250 250 250 250 250 250 250 250 APPENDIX. The Following Correspondence and Action of the School Authorities on the Subject of Paying THE Teachers is Referred to by us in this Re- port AND IS Presented in Full in an Appendix. 1898. June 20. Ed. L. Stevens, Borough Superintendent of Queens, approves of 'payment of Teachers' salaries by twelfths. June 21. John Jasper, Borough Superintendent for Man- hattan and The Bronx, indorses paying on first of each month. Sept. 21. Franklin Vitt, Secretary for Richmond School Board, also indorses paying first of each month. Nov. 10. Opinion of the Corporation Counsel, as to charges against the General Fund, the certificate of the Auditor and other matters affecting the payment of Teachers' salaries. 36 iSgS. Nov. 23. Stated meeting Board of Education, unanimous adoption of report of Finance Committee, recommending the adoption of the proposi- tion contained in letter of September 28, 1898. Sept. 28. Letter to Comptroller from Hugh Kelly, Chairman of Finance Committee, recommending pay-rolls to be closed on the 20th of each month and 24th of December, to pay on the first of each month. Oct. 27. Letter from Comptroller Coler to Charles Bulkley Hubbell, President Board of Education, referring to recent correspond- ence, and suggesting a plan for paying the Teachers on the first of each month. Dec. 7. Unfavorable report of the Committee on By-Laws and Legislation to the School Board, Bor- oughs of Manhattan and The Bronx, upon the resolution adopted by the Board of Edu- cation November 23, 1898. Report laid over. Dec. 21. Report again laid over. Dec. 30. Report again laid over. 1899. Jan. 4. Report of the Committee on By-Laws and Leg- islation to the School Board of Manhattan and The Bronx, offering a substitute modify- ing the resolution of November 23, 1898, but still recommending that pay-rolls be made out on the last of the month, as at present. Report laid over. 37 i899- Jan. 1 3. Report referred to the Committee on Finance. January. Statement made to the Committee on By-Laws for the School Board of Manhattan and The Bronx by Auditor Henry R. M. Cook of the Board of Education, at a meeting of that Committee held at the office of E. EUery Anderson, Chairman. Present : E. Ellery Anderson. John E. Eustis, and Ex-Judge George M. Van Hoesen. Department of Education, School Board for the Borough of Queens, Flushing, N. Y., June 20, 1898. H. R. M. Cook, Auditor, Board of Education : Dear Sir — In the matter of the payment of Teachers' salaries during the coming year and thereafter, permit me to say that payment by twelfths is a method that will be very acceptable to us in Queens. It does not in any way affect the compensation of Teachers, but will facilitate their payment. We shall be very glad if such a plan shall be adopted. It is probable that in the event of possible failure on the part of the Board of Education to adopt this plan, that action will be taken by our School Board to provide for payment of Teachers in twelfths from September i next. I am, yours respectfully, (Signed), Edward L. Stevens, Boroicgh Superintendent of School. Department of Education, ] Office of Borough Superintendent of Schools, I Boroughs of Manhattan and The Bronx, '\ No. 146 Grand Street, ] New York, June 21, 1898. J My Dear Mr. Cook — I have read over the proposition to pay the Teachers of Greater New York their monthly salary on the first of each month, and the plan seems to me to be most desirable. I hope that the Comptroller of our city will give it his approval. Yours truly, (Signed), John Jasper, Borough Superintendent. Department of Education, 1 Office of the School Boakd fok the Borough | OF Richmond, ; City of New York, | SiAPLETON. N. Y., September 21, 1898. j Henry R. M. Cook, Esq., Auditor, Board of Education, No. 146 Grand Street, New York. N. Y. : Dear Sir— Referring to a suggestion verbally made by you some time ago that, in order to pay the Teachers at an early day after the first of each month, the pay-rolls, approved by this Board, be forwarded to you early in the last weeks of the month for which salary is earned, and such deductions for that month for absences be made upon the pay-roll of the succeeding tnonth, I write to ask if you have decided to carry out this method and recommend the same to the other boroughs as you then con- templated. Inasmuch as our Teachers' pay-rolls now, after audit by you, are sent by the Finance Department to the Auditor for this borough, by him for- warded to the City Paymaster for signature to checks, and again returned to the Borough Auditor for disbursement, it happens that the Teachers are not paid until well along towards the middle of the succeeding month. The m.ethod proposed will permit an earlier payment than now, which is much desired by the Teachers in this borough. Requesting an early reply-, 1 am, Respectfully, (Signed), Franklin C. Vitt, Secretary. minutes of the board OF education, city OF new YORK. Stated Meeting, Wednesday, November 23, 1898. Pages 678 to 681. 4. From the Corporation Counsel, as follows : Law Department, ) Office of the Corporation Counsel, > New York, November 10, 1898. ) //on. Charles Bulkley Hubbell, President of the Board of Education : Sir— Your communication dated November 5, 1898, is received. You state that in relation to the decision of the Supreme Court, confirmed by the Appellate Division thereof, in regard to the apportionment of the Gen- eral School Fund to the several boroughs contained within The City of New York, your attention has been called to the following facts, to wit : 59 " I. That the School Boards for the boroughs of Queens and Rich- mond have adopted new salary rates, which salary rates became operative ■on September i, 1898. " The pay-rolls of Teachers in the said boroughs of Queens and Rich- mond for the month of September hav^e been paid in accordance with the enhanced rates before mentioned. " The pay-iolls for the month of October are now due and payable. " A cursory or preliminary estimate of all of the liabilities applicable to the General School Fund of the boroughs of Queens and Richmond, dis- closes the following facts : "Borough of Queens. Total balance available 8213,561 00 Approximate liabilities (minimum) '75. '67 00 Estimated surplus (maximum) ^38,394 00 " Borough of Richmond. Total balance available $81,984 Approximate liabilities (minimum) 59' 167 Estimated surplus (maximum) $22,817 " The contingent liability, or contribution, from the Borough of " Queens will amount to $68,757.35, and from the Borough of " Richmond $39,597.50, provided the decisions rendered are con- " sidered final and conclusive. It is, therefore, apparent, if the •" School Boards for the boroughs of Richmond and Queens adhere " to the rates of salary provided for in the schedules which became " operative on September i, 1898, and upon which basis the ■" Teachers were paid for the month of September, that a deficiency ■" in each instance will ensue. Under the circumstances will you, ■" therefore, advise this Department whether it is justified in passing ■" the pay-rolls for the boroughs of Queens and Richmond as ren- ■" dered at the enhanced salary rates so long as the appropriations " last, or whether it is advisable at this time to recognize the con- ■" tingent liabilities, or in other words contributive quotas, of the " boroughs named, and immediately take steps to so reduce the " monthly pay-rolls due and to become due that the same shall not " exceed the amount available arising from a reapportionment or " distribution of the funds under section 1065 of the Charter, as ■" contemplated by the decisions rendered ? In this connection 40 '• your attention is called to the fact that the General School Fund " is administered by the School Boards of the respective boroughs " (Charter, section 1065), but is subject to audit by the Board of " Education (section 1069). I would further ask whether action of " this kind is necessary pending a further decision on the question " of the apportionment of the General School Fund for the year " 1898 by the Court of Appeals. " In view of the fact that the pay-rolls are now being audited, and " in order that the payment of whatever remuneration may be con- " sidered due to the Teachers in the boroughs named may not be " delayed, the favor of your prompt advice in the premises is " solicited." By section 1091 of the Charter it is provided that each School Board shall have power to adopt by-laws fixing the salaries, etc. This power given the several school boards of fixing the salaries is limited by the provision of section 1 541 of the Charter, as follows : " No expense shall be incurred by any of the departments, boards " or officers thereof, unless an appropriation shall have been " previously made covering such expense, nor any expense in " excess of the sum appropriated in accordance with law." Section 1 542 of the Charter provides as follows : " Section 1 542. It shall be the duty of the heads of all Depart- " ments of said city, and of all boards and officers charged with " the duty of expending or incurring obligations payable out of the " moneys raised by tax in said city, so to regulate such expendi- " tures for any purpose or object that the same shall not in any " one year exceed the amount appropriated by the Board of Esti- " mate and Apportionment for such purpose or object, and no " charge, claim or liability shall exist or arise against said city for " any sum in excess of the amount appropriated for the several " purposes." The apportionment of the General School Fund, as provided for in section 1065 of the Charter, and as construed by the Supreme Court in Kings County, and affirmed by the Appellate Pivision of said Court, was, in contemplation of law, known to the different School Boards at the time different School Boards adopted new salary rates, and it thus appears that the School Boards for the boroughs of Richmond and Queens did not have an appropriation previously made to cover the increase of salaries. In other words, none of the different School Boards were justified in increasing salaries nor incurring any expense in excess of the appropria- 41 tions remaining to them after the apportionment of funds under section 1065 of the Charter, as construed by the Supreme Court. You ask me to advise your Department whether it is justified in pass- ing the pay-rolls for the Boroughs of Queens and Richmond as rendered at an enhanced salary rate, so long as the appropriations last, or whether it is advisable at this time to recognize the contingent liabilities. In my opinion, it is advisable to recognize the facts and the law as construed by the Appellate Division of the Supreme Court, and that is the only safe course to pursue. You call my attention to the fact that the General School Fund is distributed by the School Boards for their respective boroughs (Charter, section 1065), but is subject to audit by the Board of Education (section 1069.) Section 1069 of the Charier provides as follows : " The said Board of Education shall have power to appoint one " or more auditors, as may be necessary in the judgment of the " Board, upon whose certificate accounts against the said Board, or " charges upon either the Special or General School Fund may be " paid when countersigned by the proper officers, as the By-Laws " of the said Board of Education, with the approval of the Comp- "troller of the city may direct." The audit referred to consists of the certificate of the Auditor ap- pointed by the Board. It is his duty to audit all lawful claims and to make the proper certificate. An Auditor refusing to give the certificate for a lawful and proper claim would be compelled to do so, I think, by mandamus against him as Auditor. You further ask whether action of the kind suggested by you is necessary pending a further decision on the question of the apportionment of the General ."school Fund for the year 1898 by the Court of Appeals. The presumption is that the decision of the Appellate Division of the Supreme Court will be affirmed by the Court of Appeals, and therefore, the only safe and prudent course is for the Board of Education and the several School Boards and the Auditors to act upon that presumption and to be guided by that decision in all cases where it is necessary to take any action in the premises. Respectfully yours, (Signed) John Whalen, Corporition Counsel. Read and ordered to be printed in the minutes. 42 MINUTES OF THE BOARD OF EDUCATION, CITY OF NEW YORK. Stated Meeting, Wednesday, No7'end)er 23, ih'96'. Pages 690 to 654. Mr. Kelly presented the followirg, and asked for and obtained unani- mous consent for its immediate consideration : To the Board of Edueatzon : The Committee on Finance, to which was referred the communication from Hon. Bird S. Coler, Comptroller, as follows : " City of New York— Department of Finance, ) "Comptroller's Office, October 27, 1898. \ " Hon. Charles Bulkley Hubbell, President, Board of " Educatio7i ; " Sir — Referring to our recent correspondence on the subject of " the earlier payment of Teachers' salaries, I have to suggest the " following plan, to take effect after the ist of January, 1899 : " If the Board of Education will transmit to the Department of " Finance, on or before the 1 5th day of each month, the pay-rolls " for that month, it will be possible to pay the Teachers promptly on " the first day of the next month. " I think you will find it possible to do this by making all deduc- " tions for absence, illness, etc., from the pay-rolls for the month " following such absence. As these deductions for absence, etc.. " will be known to the Principals by the last day of the month in " which they occurred, it should be easy for them to prepare their " pay-rolls and checks and send the same to the Board of Education " so early in the following month that they can be sent to the De- " partment of Finance en or before the T5th. This will allow the " Paymaster's office sufficient time to enter the checks on their " books and have them numbered, examined and signed by the time " the pay-rolls are audited and transmitted to that office from the " auditors, and would also allow sufficient time for making correc- " tions and depositing the proper amounts in the various school " banks. Thereafter, on the first day of each month, unless the " same should fall on a Sunday or a holiday, the Principals can, " without further notice, call for their pay-rolls and checks and pay " the Teachers on the same day. " In case of a resignation or death of a Teacher during any month, " the Principal, upon informing this Department, even as late as " pay-day, can have the amount not earned deducted and returned " to the City Treasury to the credit of the fund for salaries of •^' Teachers, etc., and receive a check for the balance. 43 " Please inform me whether this plan meets with your approval. " Respectfully, (Signed) " Bird S. Coler, " Comptroller." respectfully reports that the matter of the payment of Teachers' salaries has been under consideration for some time, and culminated in the transmis- sion to the Comptroller of the following communication : " September, 28, 1898. " Hon. Bird S. Colek, Comptroller: '' Dear Sir — The operation of the Charter in regard to the " payment of salaries of Teachers et al., reveals a lack of uniformity " and simplicity, owing to the different systems in use by the many " school authorities whose powers and privileges have devolved " upon the present Department of Education. In the Boroughs of " Manhattan and The Bronx the Teachers have been paid in twelve " annual payments. In the Borough of Brooklyn payments have " been made by tenths. In the Boroughs of Queens and Richmond " Teachers have been paid by tenths and twelfths. " On July I, 1898, the contracts of practically all of the Teachers " in the cutlying territory expired by Hmitation ; it is, therefore, " practicable to institute a uniform system throughout. " It is a fact that a Teacher has actually earned his or her annual " compensation between the opening of the schools in September " and their closing in the early part of July, a period of about ten " months. This view of the case has been taken by your prede- " cessors in office. On June i, 1897, Hon. Ashbel P. Fitch ad- " vised the then Board of Education as follows : " ' This Department has made payments of salaries of teachers for '• ' June and July, not as being a payment in advance of the rendi- " ' tion of services, but as being payment for services already earned.' " In accordance with an opinion long ago rendered to this De- " partment by Counsel to the Corporation, the salaries of School " Teachers have been considered as fixed by the Board of Education^ " for a period of service extending from the opening of the schools " in September until their closing in the early part of July, and " whole monthly payments have been made, yet on the close of the " last day in the school year the Teachers have actually earned their " annual compensation. " While the payment by tenths may be strictly the Teachers' due " as contemplated by law, at the same time, speaking from experi- " ence, the majority of Teachers prefer the monthly or twelfth pay- 44 " ment, as representing a regular income. I am, therefore, in " favor of extending the system of " twelfth " payments throughout " the present City of ' New York. In connection therewith, I " desire to propose a plan which I believe will be favorably received " by all. It would be pleasing to the Teachers and gratifying to " others concerned, if salaries could be paid on or about the first " day of the month succeeding that in which the services are " rendered. By establishing payments by twelfths the City M^ould ■" always have money in hand belonging to the teachers (^nde the " opinion of the Corporation Counsel). It would, therefore, be " possible to present the pay-rolls for the current month on or about " the 20th, which would allow of their payment on or about the " first day of the following month. Absences of the preceding " month could be deducted on the pay-rolls of the following month ; " for example, the pay-roll for October, 1 898, would be received for " examination on October 20, 1898, from which pay-roll would be " deducted the absences of teachers for the month of September, " 1898. " Some time ago, I broached the subject to you, and I believe " that, from the cursory consideration of the plan, you approved qf " it at that time. " Yours very truly, (Signed) " Hugh Kelly, " CJiairDiaii of the Finance Comtnittee." The Committee has again carefully considered the subject, and believes that the proposition submitted by it through the Chairman to the Comptroller is preferable for the following reasons : 1. The Comptroller suggests that it will be found possible to make all deductions for absence, illness, etc., from the month following such absence. The Committee perceives that this proposition is hardly feas- ible, inasmuch as it could not be made applicable to the month of Decem- ber, for the reason that appropriations to this Board are not continuous ; therefore, the monetary amount of absences arising in the month of December in one year could not be applied in reduction of the next ensu- ing month's payment (January), as confusion between the appropriations of two distinct years would result. Such a method v%'ould be in the nature of a transfer from one year to another, and would conflict with section 237 of the Charter. 2. The Comptroller states : " As these deductions for absence, etc. , will be known to the Principals by the last day of the month in which they occurred, it should be easy for them to prepare their pay-rolls and checks and send the same to the Board of Education so early in the following month that they can be sent to the Department of Finance on or before the 15th." The Committee perceives that this portion of the proposition 45 is not practicable in so large a system, employing as it does nearly 10,000 Teachers. The changes incidental to appointments, transfers, promotions, resignations, etc., are necessarily so numerous in any month during which the schools are in session as to prelude the adoption of such a plan, with- out leading to many complications and errors and much confusion and delay. The Comptroller further states that " in case of a resignation or death of a Teacher during any month, the Principal, upon informing this Department even as late as pay-day, can have the amount not earned deducted and returned to the City Treasury to the credit of the fund for salaries of Teachers, etc., and receive a check for the balance." The Com- mittee would call special attention to the fact that deaths and resignations are of infrequent occurrence, compared with the number of transfers, appointments, etc., which have to be made continually. The Committee would suggest, in the case of the pay-roll for the month of December that the time for the reception of the same be extended until December 24, at which time the schools close. By extra exertion on the part of the office force of this Board, and of that of the Finance Department, the Teachers' salaries for the month of December might be paid only one or two days later than in other months. The Committee, therefore, adheres to the proposition set forth in the letter of the Chairman of the Committee quoted above, and believes that by its adoption it will be possible to pay the Teachers between the ist and 5th of the month, which would be ten days earlier than under the present system, and the amount of labor to be performed would cover the same .period of time as at present. The Committee would add one important recommendation to its proposition, viz : It is suggested that in the boroughs of Manhattan and The Bronx the janitors be separated from the Teachers' pay-roll. Under the existing system the Teachers' pay-roll has to be passed through the Civil Service Commission in order that the janitor, whose name appears thereon, may be properly certified to. This needlessly retards the exami- nation of the Teachers' salaries by the Finance Department . The Com- mittee believes that by the plan suggested one day, and perhaps more, may be gained. In connection herewith it should be stated that separate janitors' pay-rolls are prepared in all boroughs except Manhattan and The Bronx, and the system appears to be satisfactory. In conclusion, the Committee desires to express appreciation of the courtesy of the Comptroller and his desire to co-operate in the establish- ment of a plan to expedite the payment of the salaries of the Teachers, and recommends the adoption of this report as the sense of the Board, and that a copy hereof be transmitted to the Comptroller. (Signed) Hugh Kkllv, Henry W. Maxwell, Committee oil Fitiance. 46 'I"he Vice-President put the question whether the Board would adopt the report of the Committee on Finance, and it was decided in the atfirma- tive by a unanimous vote. MINUTKS OF THE SCHOOL BOARD FOR THE BOROUGHS OF MANHATTAN AND THE BRONX. December jth, i8gS, pag-es 1552 /o 1557 inclusive. Mr. Eustis presented the following: To tJie Sc/iool Boards for the Boroughs of Matihattan and The Bronx : "The Committee on By-Laws and Legislation, to which was re- " ferred the resolution relating to the payment of Teachers and all " other employees of this Board on the ist day of the month next "after the month during which the money is earned (Jol., p. 1471), " respectfully reports : That very careful consideration has been "given to the matter by your Committee. " The subject matter of the resolution referred to this Committee " has been the subject of correspondence between the President of " the Board of Education, the Chairman of the Finance Committee " of the Board of Education and the Comptroller for some time past. " At the last meeting of the Board of Education the correspondence " was presented to the Board, and a report of the Finance Com- " mittee to the effect that pay rolls should be made out on the 20th " day of the month and payment be made on the first of the next "month was adopted as the sense of that Board. " The proposition of the Comptroller Vv'as that the pay-rolls " should be transmitted to his office on or before the 15th day of '■ the month in order to enable him to pay on the first of the follow- " ing month. " The Comptroller's answer to the report adopted at the last "meeting of the Board of Education states that, as the pay-rolls " are not to be transmitted to his office before the 20th, payment " will necessarily be delayed five days longer, which would make " date of payment about 6th or 7th of the month. " It will be noticed that in both of the letters from the Comp- " troller he speaks of the rolls being transmitted to the Department "of Finance (the Comptroller office), on or before the 15th or 20th " of the month, respectively, " In order to file the pay-rolls with the Comptroller by the 20th " of the month, it would be necessary to have them made out by " Principals not later than the loth of the month. " The matter of making out the Teachers' pay-rolls in the "boroughs of Manhattan and the Bronx on the 20th day of the 47 " month has had careful consideration at the iiands of your Com- " mittee, and after hearing the argument for and against, the " conclusion of your Committee is that it would not be practicable " to put the suggestion into operation. " The reasons upon which this conclusion is based may be " classified as follows : " 1st. It is proposed to make out the pay-rolls on the 20th day " of each month, except December, and account for absences after " that date on the pay-roll of the succeeding month. Section 1083 " of the Charter relating to the Retirement Fund provides that the " Secretary of the Board of Education shall certify monthly to " Comptroller the amounts deducted for absence from the salaries •' of Teachers during the preceding month, and this certification is " based upon a similar certificate from the Secretaries of the several " School Boards. " It will be impossible to comply with this provision of the " Charter if the pay-rolls contain the absences for only a portion of " the month. " 2d. Many transfers of Teachers occur on the ist of the month, " and .in the event of absences on the part of any of the Teachers so " transferred between the 20th and the last day of the month, it " would be necessary for the Principals of the schools in which the " absences occurred to notify the Principal of the school to which " the Teacher was transferred of said absence, and request the said " absence be deducted on his or her pay-roll. " During the month of September there were over one hundred " and twenty transfers. This, of course, is not the normal monthly " number ; but in this rapidly growing system, with teachers added " at the rate of five hundred and upwards per annum, this number " may often be equaled. Now, suppose that 50 per cent, of these " Teachers were absent for time ranging from ten minutes to seven " or eight days each ; it would mean si.xty Principals notifying sixty " other Principals of deduction to be made. Other complications " arise in connection with this matter, namely, the confusion of " records. For instance, suppose May Jones is transferred from " P. S. 1 to P. S. 2 ; she is absent twelve days in P. S. i, live of " which occur between the 20th and the last day of the month ; she " is not absent from P. S. 2 at all. In looking up the records a " year after, say, we find the Teachers' attendance book in P. S. 2 " states that Miss Jones was present the entire month ; the pay- " roll of the school reports her as absent five days. Again, the " reports as to attendance of Teachers in the office of the Borough " Superintendent shows Miss Jones to have been absent from P. S. ' I for twelve days during the calendar month ; the pay-roll shows 48 " but seven days absence ; to find the rest one must look on some " other pay-roll. " Again, salaries of Teachers transferred are often changed by the " transfers. For instance, take the case of a Teacher transferred " from a Boys' Department to a Girls' Department ; her salary in " the Boys' Department is, say $726, plus $60, for teaching boys, " or $786 per annum ; her salary in the Girls' Department would " be $726 per annum. If absent after the 20th in the Boys' " Department she , would be paid for the entire month in that " Department at the rate of $786 per annum, but be deducted for " the absence on the pay-roll of the Girls' Department at the rate of " $726 per annum. " And, further, the By-laws provide that all changes in salaries " shall take effect on the ist of the month ; additions for teaching " boys or mixed classes take effect on the 1st of the month, so that " we would have numerous cases of deductions to be made at rates " of salary in excess of those which the Teachers were receiving " when the absence occurred. " 3d. The matter of Teachers' absence excused would also cause " considerable complication. " For instance, take the case of a Teacher excused for 19 days "in November, 1898, the simplest case that could he presented. " Upon looking at the November pay-roll we find that she was re- " ported absent and was deducted for 13 days, which, by con- " suiting the calendar, would be found to be the total number of " school days between the ist and the 20th ; taking up the pay-roll " for December, we find that the teacher deducted for, say, 12 days. " The question then arises were 6 of the days reported on Decem- " ber pay-rolls days upon which the Teacher was absent during " November. "4th. Resignations, retirements and withdrawals from the sys- " tem from other causes would be the source of much annoyance " and possibly considerable loss to the City. " There are at the present time about three hundred and fifty " resignations annually ; this number will, of course, be considera- " bly augmented as the number of Teachers increases. " These resignations usually take place about the ist of the " month, and the most of them occur m the fall of the year. Say " that, from the various causes, there are 200 withdrawals from the " system between the time the schools open in September and De- " cember 31st. There would necessarily be a number of these " Teachers who would be absent between the 20th and last days of " these months. Their names would not appear on the pay-roll for " the month on the first day of which their resignations took effect ; 49 " so that deductions for absence after the 20th of the preceding " month could not be made on the pay-roll of the succeeding month. " So with the Teachers who are retired. At the last regular meet- " ing of the Board of Education, held on November 23. fifteen " Teachers were retired, nearly all of whom were absent before and " after the 20th. ■ " Now, if the pay-rolls had been made out on the 20th, all these " Teachers would have been credited with full time after the 20th, " and in order to make the pay-rolls correct it would have been " necessary to cancel all the checks, thus depriving these Teachers " of any pay for that month, or holding the pay-rolls until informa- " tion could be obtained from the Principals as to the number of " days absent after the 20th. " When the School Trustees were in office the pay-rolls for " Teachers were made out and signed by them on dates varying from " the 25th to the last day of the month, in order to expedite the " payment of salaries. " The confusion arising from the incomplete report of absences " for the calender month was such that this Board made a regula- " tion requiring that all absences occurring during the calendar " month should be reported on the pay-roll for that month. " It has been suggested that the Comptroller could be notified of " resignations, deaths or marriages of Teachers even as late as pay- " day and the check would be canceled. " If this was done the City, of course, would not suffer any " pecuniary loss, but the pay-rolls then would not be correct, nor " would the certificate of the Finance Committee of this Board or "the books of this Board agree with the amount actually paid to " Teachers. " 5th. The work of examining pay-rolls containing the names of " over five thousand regular Principals and Teachers, with additions " to the great number of regular salaries, such as bonuses for teach- " ing boys or mixed classes in grammar and' primary grades, and " for teaching music, and the deductions for absences varying from " two minutes to twenty-three days is a very great one, and cannot "be done accurately except by those who have had experience, nor " can it be done properly under pressure. " This work has been augmented by the by-law recently adopted " by the Board of Education requiring the filing of a copy of each " pay-roll in the office of the Board of Education, thus making it " necessary to have three copies of each pay-roll made out by each " Principal, so that three pay-rolls for each school have to be exam- " ined by the clerks in the office of the Secretary of this Board " before transmission to the Auditor of the Board of Education. 50 " At this time there are one hundred and eighty-nine separate pay- ' rolls, which, multiplied by three, makes five hundred and sixty- ' seven pay-rolls to be examined. "For the reasons herein stated your Committee is opposed to ' the proposition to make up the pay-rolls on the 20th day of the ' month, and recommends that the present plan of making them out ' on the last school day of the month be continued. " In conclusion, your Committee begs to say that it does not ' believe that the Teachers suffer any hardship from having to wait ' until the 1 5th day of the month for the preceding month's pay. " It is the opinion of your Committee, however, that the Teachers ' can be paid on or about the loth of the month, and still have the ' pay-rolls prepared on the last school day of the month, bv ' relieving the Auditor of the Board of Education of the examination ' of the pay-rolls and requiring a certificate from him to the effect ' only that the gross amount of the pay-rolls is chargeable against ' the General School Fund. " The following resolutions are submitted for adoption : " Resolved, That it is the sense of this Board that the pay-rolls ' of Teachers and janitors shall be made out in the same manner as ' heretofore, namely, on the last school day of each month. " Resolved, That the Board of Education be and it hereby is ' requested to amend its by-laws so as to relieve the Auditor of the ' Board of Education of the examination of all pay-rolls and bills ' chargeable against the General School Fund, requiring from him ' a certificate, only, that the said pay-rolls and bills are chargeable ' against the General School Fund. (Signed) "J. E. EusTis, • " " E. Ellery Anderson, '« " VV. E. Andrews, " " A. P. Ketchum, " " Geo. M. Van Hoesen, " Committee on By-Lmvs and Legislatioti. " Laid over under the rule." " Minutes, Dccemlxr 21, i^g^, pai^e 1593. " The President announced for consideration the report of the Committee on By-Laws and Legislation, relative to paying the ' salaries of Teachers and all employees of this Board on the first day of each month (Journal, pages 1 552-1 557). " Mr. Eustis moved that the consideration of said report be laid over. " Adopted." 51 " Minutes, Decemder 30, 1898, pa^e 1668, " Reports Laid Over Under the Rule. " The President pro tern, announced for consideration the report of the Committee on By-Laws and Legislation, relative to paying the salaries of Teachers and all employees of this Board on the first of each month (Journal, pages 1 552-1 557, 1593). " Mr. Eustis moved that the consideration of said report be laid over uijtil the next meeting of the Board. " Adopted." MINUTES OF THE SCHOOL BOARD FOR THE BOROUGHS OF MANHATTAN AND THE BRONX. Meeting of January 4, 1899, Pages 23 to 26 inclusive. Reports Laid Over Under the Rule. " The President announced for consideration the report of the Committee on By-Laws and Legislation, relative to paying the salaries of Teachers and all employees of this Board on the first of each month (Journal, pages 1 552-1 557, 1593, 1668). " Mr. Eustis, on behalf on the Committee on By-Laws and Leg- islation, presented the following report as a substitute ; To the School Board for the Boroughs of Manhattan and The ' ' Bronx : " The Committee on By-Laws and Legislation, to which was re- ferred the resolution offered by Mr. Little (Jol , p. 1470- looking to the more promipt payment of Teachers et al., also, the resolu- tions adopted by the Board of Education on December 7, 1898, directing the transmission to each School Board of a copy of a communication from the Comptroller, dated November 28, 1898, in relation to more expeditious methods of paying Teachers, together with the report of the Committee of Finance of the Board of Education, and the recommendation that all necessary steps be taken to place the method in operation from and after January i, 1^:99, respectfully reports : That since the presentation of its former report (Jol., pp. 1 552-1 557) further consideration and investigation has been given [to the subject, with the result that the views heretofore expressed are modified, and the following is presented as the judgment of the Committee : " There appears to be no reason why the present method of preparation of pay-rolls, examination thereof, and kindred matters and arrangements, should not be revised and improved, to the end that payments of salaries may be made expeditiously, and 52 " the business branch of the administration of the system rendered " more useful. It appears that in all the boroughs pay-rolls are " prepared in the offices of the several School Boards, the Princi- " pals being only required to furnish certified statements of ab- " sences. The effect of this method tends toward uniformity, " legibility and general accuracy in the preparation of pay-rolls ; to " leave the Teachers free and to devote more of their time to the " educational interests, rather than the clerical necessities of the " system. In the Borough of Brooklyn the names of the Teachers " are periodically printed on the pay-rolls, which method, of itself, " saves much time. " It appears that the janitors' pay-rolls are separate and distinct " from the Teachers' pay-roils in all other boroughs, for the reason " that there can be no justification for delaying the pay-rolls of the " latter by transmitting them for payment through the Civil Service " Commission, which must be the case if the pay-roll is prepared as " one document. Janitors' pay-rolls must be certified by the Civil " Service Commission. " The Committee appreciates the fact that transfers of Teachers " occur at irregular times, which tends to confusion and is therefore " undesirable. It is proposed that future transfers shall take effect " only at fixed periods. The Board has already initiated this " method of procedure in regard to the changing of the salaries of " Teachers ; the by-laws now contain regulations governing the " same. It is therefore only a further step in the direction of " efficient management to regulate, in similar manner, the trans- " fers of Teachers. While appreciating the desirability of paying " employees promptly and regularly, it is deemed preferable that " the pay-rolls of each calendar month should contain the absences " occurring therein, instead of by the method suggested, viz. : that " absences should be computed as between the 20th day of each of " two consecutive months. The Committee believes that, by the " adoption of the following resolution, it will be possible to so regu- " late affairs that payments may be made on the loth of each month, " and the business administration rendered more efficient. " Rcsoliied, That pay-rolls of Teachers and of janitors be prepared " separately hereafter, and by the Secretary, in triplicate, and on " blanks containing the names of such persons printed thereon, so " far as possible. Said pay-rolls shall cover the period of a calendar " month, and include all absences occurring within that time. On " the last school day in each month the Principal shall file in the " office of the Secretary a certified list of absences which may have " occurred during the month, together with a certificate as to " whether any sessions have been omitted during said month. Also 53 , " the names of substitutes employed during tine montli and tlie dura- " of tfieir services. " Resolved, Tiiat hereafter all transfers of Principals and Teachers " shall take effect only on the ist, loth and 20th days of any month. " Resolved, That all by-laws or parts of by-laws inconsistent " with the purposes of the foregoing resolutions be and they hereby ■" are suspended pending codification of ihe necessar}' amendments " by the Committee on By-Laws and Legislation. (Signed) "J. E. Eustis, " " E. Ellery Anderson, " " George M. Van Hoesex, " Committee on By-Laws and Legislatz'on. " Three objections being made, the consideration of said report " was laid over." " A/inntes, Wediiesday, January 18, 1 899, /^r^'v 93. " Reports Laid Over Under the Rule. " The President announced for consideration the report of the " Committee on By-Laws and Legislation, relative to paying the " salaries of Teachers and all employees of this Board on the first of " each month (Journal, 1898, pages 1 552-1 557, 1593, 1668; Jour- " nal, 1899, pages 23-26). " Mr. O'Brien moved that said report be referred to the Com- " mittee on Finance. '• .Adopted." Statement of Henry R. M. Cook, Auditor of ihe Board of Education, made in January, 1899, before the Committee on By-Laws of the School Board for Manhattan and The Bronx, in answer to the objections made by this Committee in their report of January 4, 1899, in the matter of paying the School Teachers. Regarding the report of the Committee on By-Laws and Legislation, to be found in the minutes of the School Board for the boroughs of Man- hattan and The Bronx on December 7, 1898, I would call attention to the fact that the statem.ent is made in the preamble, in regard to the matter of making out Teachers' pay-rolls at an earlier date than by the present method, " That the matter has had careful consideration at the hands of your Committee, and after hearing the arguments for and against, the con- clusion of your Committee is that it would not be practicable to put the suggestion into operation." The conclusion of the Corqmittee is based upon four alleged reasons or groups of reasons, which I propose to take up consecutively. 54 The first alleged reason advanced is as follows : " Section 1083 of the Charter relating to the Retirement P'und provides that the Secretary of the Board of Education shall certify monthly to the Comptroller the amounts deducted for absences from the salaries of Teachers during the preceding month, and this certification is based upon a similar certificate from the Secretaries of the several School Boards. It will be impossible to comply with this provision of the Charter if the pay-rolls contain the absences for only a portion of the month." The Committee has evidently been misin- formed as to the exact wording of the Charter on this point for the actual words of the section are as follows: "The Secretary of the Board of Education shall certify monthly to the Comptroller the amount so deducted from the salaries of Teachers during the preceding monih. " An addi- tion has evidently been made, and an erroneous conclusion reached thereby by the insertion of the words, " and this certification is based upon a similar certificate from the Secretaries of the several School Boards." As a matter of fact, there is not the slighest mention in Section 1083 of the requirement of a certificate from the Secretaries of the several School Boards, nor is there a single reference in Section 10S3 to any Secretaries of School Boards nor School Boards either. Under the Act. of the Board of Education is given the general care and management of the Public School Teachers' Retirement Fund. It is not necessary that the Secretary of the Board of Education, in order to perform the statutory duty placed upon him, shall base his certificate upon any other certificate filed by any Secretary of a Borough Board, for the reason that the books of the Board of Education exhibit to him at all times the status of the fund ; nor would it be reasonable to be otherwise, for it follows, as a matter of course, that the Board of Education should always know the condition of any of its funds without extraneous aid or information. When the By-Laws of the Board of Education were in course of formulation it was suggested by me, and my suggestion was adopted, that the Secretaries of the School Boards should furnish a monthly certifi- cate, and my reason for making this suggestion was intended as an independent check upon accounts, the efTect of which is to save exam- ination and audit of the Borough Board books should differences arise. It is not necessary and it is only occasionally the fact that the certificate of the Secretary of the Board of Education to the Comptroller contains the exact amount of absences occurring in any particular month, but it does always contain the exact requirements of the statute, viz. : " The amounts deducted for absence from the salaries of Teachers during the preceding month." 1, therefore, submit that the first alleged reason has no founda- tion in fact. The second alleged reason or group contains copious hypothetical problems relating to transfers of Teachers accruing between the 20th and the last day of the month, and the ills and alleged confusion which have 55 occurred are occurring, and might take place in the future. Reference is also made to the fact (and unfortunately so, for the success of the argu- ment ill this part of the report), that the by-laws of the Borough Board provide that all changes in salaries shall take effect from the first of the month. It therefore appears that the Borough Board has already gone half way in the matter of the correction of one of the irregular features of the administration of the school system, namely, the changing of Teachers' salaries at other than fixed periods. It therefore requires but little more to correct another defect, viz. : the indiscriminate migration of teachers at other than fixed times during the month. I believe I am justified in saying that any measure which would cure this particular irregularity should be considered in the light of a boon, as tending towards good administration. The third and fourth reasons or statements submitted are similar in nature to the second, and may be regarded as additional thereto. The alleged effects therein stated to be of great magnitude when regarded statistically during a whole year, but not so when the time is limited to ten days. The fact that 350 resignations may annually occur throughout the system is of small moment when proportionately reduced — namely, to ten within ten days. I therefore submit that, even upon the arguments used in the report itself when properly regarded, shorn of the tendency to exhibit annual statistics and brought down to a natural basis, do not exhibit any dire consequences as should preclude the committee from inaugurating a business reform. The proposition to relieve the Auditor of the Board of Education of one of his most important statutory duties in my humble judgment appears to be ultra vires, for the proposition contemplates requiring from him a certificate in regard to the payment of money, the account of which he is not to be given an opportunity to pass upon. Permit me to call attention to the opinion of the Corporation Counsel dated November 10, 1898 (Board of Education Minutes, pages 678 to 681). The following is an extract therefrom : " Section 1069 of the Charc«;r provides as follows : " The said Board of Education shall have power to appoint one " or more Auditors, as may be necessary in the judgment of the " Board, upon whose certificate accounts against the said Board, or " charged upon either the Special or General School Fund, may be " paid when countersigned by the proper officers." * * * The audit referred to consists of the certificates of the Auditor appointed by the Board. It is his duty to audit all lawful claims and to make the proper certificate. 5<5 An Auditor refusing to give the certificate for the lawful and proper claim would be compelled to do so, I think, b\- mandamus against him as Auditor. Permit me to call attention, in connection herewith, to what might become an abuse of serious proportions. By removing the check or dis- pensing with audit in the Board of Education the statutory functions of the City Superintendent and Board of Examiners would be impaired if not almost nullified, for any Borough Board if it chose so could employ and cause the payment of unlicensed Teachers without let or hindrance. The machinery of the Auditing Department is so arranged, and by the desire and wish of the City Superintendent, to work in unity with his Department, so that as things are it is next to impossible to employ un- licensed Teachers. While I dislike to refer at any time to anything of a personal nature, I feel in this instance that it is my duty to say something in regard to the inference in the report that five days' time might be saved by relieving the Auditing Department of its duty in regard to Teachers' pay-rolls. I can say, and my remarks are susceptible of proof by reference to the dating stamps affixed to pay-rolls, that no such delay as is inferred has ever occurred. I may add that it is a common occurrence for batches of Manhattan pay-rolls to be received in the Auditing Department at the close of busi- ness hours on the one day, and to find those same pay-rolls transmitted for payment early next morning. So far I have confined myself to remarks upon the report, but if I may be permitted I would like to respectfully offer for consideration a few suggestions. In the first place, I would strongly urge the separation of the janitors' salaries from the Teachers' pay-rolls for the reason that at least one day's time can thereby be saved. Janitors' salaries and appointments must be inspected and certified to by the Civil Service Board ; Teachers' salaries and pay-rolls are exempt therefrom. It therefore follows that if the Teachers and janitors appear on the one pay-roll, that the Teachers' pay-rolls are unnecessarily passed through the Civil Service, w^hen they might be sent to the Comp- troller direct. Janitors' pay-rolls are separate and distinct in all boroughs excepting in Manhattan and The Bronx. It is also a fact that in all the boroughs excepting Manhattan and The Bronx pay-rolls are prepared in the offices of the Borough Boards, the Principals being merely required to file a statement of ab.sences, in place of preparing the pay-roll itself. This arrangement works admirably, therefore why should not the same system work equally as well in Manhattan and The Bronx ? Without desiring to cast any reflections upon the Principals, I believe that the business force of the system is better able to attend to the business 57 portion of the administration than the Principals and their Teachers- assistants. The preparation of pay rolls would then be uniform, and it might even then be possible, by the abolition of these clerical services now required to be performed in the schools, to save many Teachers' services for educational purposes, where they are most needed. An inspection of the Brooklyn pay-rolls would, I am convinced, prove to any member of the Committee that Manhattan and The Bronx has something to learn in this particular regard ; though in saying this I do not wish to seem dis- loyal to the school system in which I have been employed for so many years. I do believe, however, that if it is possible to improve administra- tion, even in a small degree, that I should be found wanting if I did not call attention to where improvement can be made; (Signed) Henry R. M. Cook, Auditor, Board of Education. MUNICIPAL STATISTICS LIBRARY OF CONGRESS 021 524 417 9 //3 5/^ LIBRARY OF CONGRESS 021 524 417 9