BROOKLYN PARK COMMISSIONERS. 



The examination lias been from the books and bank accounts 

 at the disj)osal of the experts, and I considered it necessary, 

 under the circumstances, before announcing its result, and to 

 avoid all possible mistake, to engage Mr. A. B. Martin, the expert 

 accountant (employed by me in the examination of the accounts 

 of the Board of Education), to revise the modus of the experts 

 of the Board of Audit and their work. Mr. Martin, after ex- 

 amination, agrees with me as to the efficiency and correctness 

 of the work in question, but thinks as I do, that to get at an 

 indisputable result, an examination of the vouchers as well as 

 of the books would be proper, and I respectfully recommend 

 that such should be had, also that the books of the Park 

 Department should be written up and properly balanced to the 

 date of your administration, and then continued in the form I 

 have heretofore advised, and which is now in vogue. 



Considering that the former Board of Park Commissioners 

 (as in the case of the Board of Education), cannot be held 

 responsible for mistakes, negligence and even dishonesty of 

 their trusted employes, otherwise than for their own careless- 

 ness in trusting in and supervising such employees, and in the 

 hope that some valid explanation might still be had to account 

 for the deficiency, I considered it proper to apprise Mr. J. S. 

 T. Stranahan, the former President of your Board, who has 

 given his whole energy and care to the Park Department since 

 the inception of Prospect Park, and during a term of twenty-two 

 years without any remuneration, of the distressing fact of the dis- 

 covered deficiency in his Secretary's accounts. (I beg leave to 

 attach copies of my corespondence with Mr. Stranahan.) The 

 result of this communication was as 1 had expected, and is in 

 keeping with his acknowledged public spirit and nice definition 

 of his responsibility, that after a glance over the amounts and 

 figures compiled by the experts, Mr. Stranahan handed me, 

 as Comptroller, his personal check for $10,604.42, the whole 

 amount of the deficiency. I have deposited this amount with 

 the City Treasurer upon the following receipt : 



" Received, Brooklyn, December 12, 1882, from Ludwig Sem- 

 ler, Comptroller, ten thousand, six hundred and four dollars and 



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