14 Anderson JVilliani Clark 



estimates for all state institutions. No money could be expended 

 in any institution without the approval of the Bureau of Estimate 

 in his oi'fice. Inspectors were sent out under salary from his 

 office to make careful investigation at every institution in the 

 state and to make detailed estimates of expenditures required for 

 current expenses and for improvements. 



This plan has recently been changed by another step towards 

 centralization, viz., the creation of a fiscal supervisor. This 

 fiscal supervisor is on salary and devotes his entire time to the 

 business side of the state institutions. He is directed to do all 

 the work of the inspectors formerly sent out from the comptrol- 

 ler's office ; to make estimates of all expenditures for current 

 expenses and for improvements ; to superintend the purchasing 

 of all supplies, and in many cases to do the purchasing himself, 

 there being allowed to each institution about $25 a month to 

 meet emergencies. It is quite generally recognized that such an 

 officer is a necessity for the good business management of the 

 state institutions. The only mistake made in Xew York is the 

 failure to provide for proper supervision of this officer. It is 

 expected that the next legislature will put this fiscal supervisor 

 in connection with the State Board of Charities so that his reports 

 shall first come to the board, and after inspection by the board be 

 forwarded to the governor. They realize the danger of this 

 office getting under political influence and are planning to make 

 provision against that at an early date. 



The State Board of Charities of New York is composed of 

 twelve members, one from each judicial district of the state, two 

 from New York city, and one from Brooklyn. The board meets 

 on the average eight times a year, and it is now believed that 

 if this board had supervisory powers over the fiscal agent the 

 system in New York would be much more satisfactory than at 

 present. While it is true that centralization has gone forward 

 step by step so that the State Board of Charities has great ad- 

 ministrative powers, at the same time it is universally recognized 

 in that state that the local boards of trustees for the various 

 charitable institutions perform valuable services. These local 

 boards are composed of five to seven members, are appointed 



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