Research

Scope and Content Note

The series consists of monthly reports submitted to the state comptroller (fiscal supervisor of state charities after 1902) detailing the receipts and expenses of the school. The school was originally incorporated as a private institution, but it did receive state aid. Chapter 383 of the Laws of 1899 and Chapter 252 of the Laws of 1902 required that detailed itemized monthly accounts be sent to the comptroller of all receipts and expenditures of the school. The comptroller, and later the fiscal supervisor of state charities, had responsibility for classifying employees, fixing salaries, and auditing accounts.

Although the format of the reports changes slightly over time, each generally contains the following statements and schedules: general fund receipts and disbursements summary; bank statements and certificate of indebtedness; statement of "home products" (fruit, vegetables, meat produced at the school); and abstract of vouchers.

The following itemized lists of expenses are also included: personal service (includes names and sometimes titles of employees); food; furniture, furnishings, and household supplies; clothing; fuel, light, and communications; hospital and medical supplies; shop, farm, and garden; repairs and alterations to buildings and equipment; general administration; office expenses; and travel.