Fiscal records B1478

Fiscal records

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Overview of the Records

Repository:

New York State Archives
New York State Education Department
Cultural Education Center
Albany, NY 12230

Summary:

This series consists of a variety of fiscal records created by Willard State Hospital (later Willard Psychiatric Center including a journal recording amounts and prices of farm produce consumed and produced and numbers of livestock on hand; a Treasurer's report with detailed listing of all expenditures by department; a general ledger; a monthly transportation ledger; report on detailing accounting, requisitioning, and inventorying procedures for each department; and cash and petty cash books listing receipts and disbursements.

Creator:

Willard Psychiatric Center (N.Y.)

Title:

Fiscal records

Quantity:

6.5 cubic feet

Inclusive Dates:

1891-1984

Series Number:

B1478

Arrangement

Roughly chronological.

B1478-02:Arranged by type of record.

Scope and Content Note

This series contains a variety of fiscal records created by Willard State Hospital (later Willard Psychiatric Center). The earliest record consists of the Head Farmer's Journal (1891-1938). This ledger gives detailed information concerning amounts and prices of farm produce consumed and produced as well as exact numbers of livestock on hand.

Other early records consist of a few scattered Reports of the Treasurer (1896-1899). These monthly reports show in exhaustive detail all expenditures in every department of the hospital for the month. Information includes bank statements; itemized statement receipts; and receipts from steward sales including amounts, items, and to whom sold. Expenditures include salaries for every officer and employee by department with names and titles; and expenditures for provisions and stores, repairs, farm and grounds, clothing, furniture, bedding, books, stationery, fuel, and other categories. Also included are abstracts of vouchers with names and amounts. A separate section of the report shows details of receipts and expenditures of funds received from the State Comptroller for extradordinary improvements.

A general ledger (1906-1923) contains several accounts including earnings from patients; State Commission; apples and grapes account; wages; patients' cash and property accounts; mileage; and steward's sales. A note at the beginning of the general ledger refers to other ledgers (not located) which contain controlling accounts.

A copy of Book I (1911) of a report made by the Audit Company of New York to the Office of the State Commission in Lunacy documents in narrative form detailed findings, comments, and recommendations concerning accounting, requisitioning, and inventorying procedures for each department of the hospital.

A Transportation Account ledger (1930-1942) shows names of travelers and amounts charged for car fare, hotel bills, auto or carriage hire, and total for each trip. Each page is subtotaled, and totals are given for each month.

Cash books (1966-1979) record receipts and disbursements under a range of categories including: copies of records; patients; sheltered workshop; community store; petty cash; and student nurses fund. For each month beginning balances, total receipts, total disbursements, ending balance, cash in office, checking account balance, and securities are given.

A petty cash book (1883-1984) records expenditures and receipts by invoice number. Names and addresses of vendors are included.

B1478-02: This accretion consists largely of financial information related to the farm operated by Willard State Hospital (ca. 1938-1945) including expenditures, reports on livestock bought and sold, and other reports on inventories and assets. Also included are reports to the Dept. of Mental Hygiene of receipts from reimbursing patients (1931-1953); and a variety of other scattered fiscal information.