BROOKLYN PARK COMMISSIONERS. 15 



In my judgment a more thorough investigation of everything 

 connected with the Commission since its inception should be 

 had, such a one as, under the circumstances, I have not had the 

 opportunity of accomplishing. 



In the meantime the present Commissioners have had new 

 books opened from the date of the transfer, June 17, 1882, 

 which I may justly say are being admirably kept. 



In conclusion, permit me to acknowledge the every facility 

 afforded me in the office of the Commissioners, and extreme 

 courtesy extended to my associate, Mr. Theo. A. Drake and 

 myself by the President and members thereof, as well the 

 attaches of the office. 



Respectfully, 



WILLIAM A. BROWN, 



Brooklyn, Dec. 13, 1882. Accountant Board of Audit 



Brooklyn, Dec. 13, 1882. 

 Hon. Ludwig Semler, Comptroller : 

 Dear Sir : 

 Agreeably with your desire that I should examine as to the 

 facts in connection with, the preliminary report of an examina- 

 tion of the affairs of the Park Commission rendered to you by 

 Mr. Wm. A. Brown, accountant of the Board of Audit, I find 

 that after a careful and thorough investigation of the details of 

 the subject matter embraced therein, aided very materially by 

 the manner in which the papers furnished by Mr. Brown had 

 been prepared, I am constrained to admit the correctness of 

 the findings in every particular as therein set forth, and, that 

 being cognizant of the contents of a more comprehensive re- 

 port to you this day on the same subject, I desire to say that, 

 together with its correctness as to the facts therein stated, I 

 am heartily in accord with it in the suggestions as to the neces- 

 sity of a more thorough investigation. 



Yours respectfully, 



ANDREW B. MARTIN, 



Accountant and Auditor. 



