-- § 31. Duties of officers in charge of institutions; enforcement of orders. All persons in charge of any such institution shal} admit each person named in any such order into every part of such institution, and render such person every possible facility to enable him to make in a thorough manner such visits, inspection and examination, which are hereby declared to be for a public purpose, and to be made with a view to public benefit. Obedience to the orders herein authorized shall be enforced in the same manner as obedience is enforced to an order or mandate by a court of record. [L. 1893, ch. 635, § 2, without change in substance.] § 32. Annual reports. Such association shall make an annual report to the state board of charities upon matters relating to the institutions subject to the visitation of such board; and to the state commission in lunacy upon matters relating to the institutions subject to the inspection and control of such commission. Such reports shall be made on or before the first day of November for each preceding fiscal year. [L. 1893, ch. 635, § 3, without change, except that the time of making the report is changed from December to November, to enable the state board of charities to include in their report to the legislature such parts of the report as they may desire.] ARTICLE III. Regulation of Finances of State Charitable Institutions, and Reports to and Accounts Against Municipalities. Section 40. Fiscal year. 41. Monthly estimates of expenses; contingent fund. 42. Monthly statements of receipts and expenditures. 43. Affidavit of steward; vouchers. 44. Purchases. 45. Reports to supervisors of appointments and com mittals to charitable institutions. Section 46. Reports by officers of certain institutions to clerks of boards of supervisors and cities. 47. Verified accounts against counties, cities and towns. Section 40. Fiscal year.-The fiscal year of all state charitable institutions shall commence with the first day of October in each year, and close with the thirtieth day of September, next succeeding; and the annual reports of such institutions required by this chapter, shall be made for the fiscal year as herein named. [L. 1879, ch. 109; R. S., 8th ed., p. 2148, § 41. Monthly estimates of expenses; contingent fund.-The superintendent or other managing officer of each of the state charitable institutions, and of the New York State School for the Blind at Batavia and the Northern New York Institution for DeafMutes at Malone, shall, on or before the fifteenth day of each month, cause to be prepared duplicate estimates in minute detail, of the expenses required for the institution of which he has the supervision, for the ensuing month. He shall countersign and submit one of such duplicates to the comptroller, and retain the other to be placed on file in the office of the institution. The comptroller may cause such estimates to be revised either as to quantity and quality of supplies and the estimated cost thereof. Upon the revision and approval of such estimate, the comptroller shall authorize the boards of managers or other managing officers of such institutions to make drafts on him, as the money may be required for the purposes mentioned in such estimates, which drafts shall be paid on his warrant, out of the funds in the treasury of the state appropriated for the support of such charitable institutions. In every such estimate, there shall be a sum named, not to exceed two hundred and fifty dollars, as a contingent fund, for which no minute detailed statement need be made. No expenditure shall be made from such contingent fund, except in case of actual emergency, requiring immediate action, and which can not be deferred without loss or danger to the institution, or the inmates thereof. The treasurer of a state charitable institution shall not pay accounts for goods furnished, salaries of officers, or wages of employes, unless they are contained in the estimate provided in this section, and duly approved by the comptroller. [L. 1895, ch. 13, §§ 1, 2, in which by reference the provisions of L. 1893, ch. 214, § 2, are made applicable without material change. The act of 1893 relates to the monthly estimates of expenses of state hospitals for the insane.] § 42. Monthly statements of receipts and expenditures.-The treasurer of each state charitable institution shall on or before the fifteenth day of each month, make to the comptroller, a full and perfect statement of all the receipts and expenditures, specifying the several items, for the last preceding calendar month. Such statement shall be verified by the affidavit of the treasurer attached thereto, in the following form: I, . . . . . .. treasurer of the .... do solemnly swear that I have deposited in the bank designated by law for such purpose all the moneys received by me on account of such... during the last month; and I do further swear that the foregoing is a true abstract of all the moneys received, and expenditures made by me or under my direction as such treasurer during the month ending on the ...... day of ..... 18.. ..... [L. 1895, ch. 807, p. 588 (annual appropriation act), without change in substance. The placing of this section in this law will make its repetition in future appropriation bills unnecessary.] § 43. Affidavit of steward; vouchers.-There shall be attached to such treasurer's statement, the affidavit of the steward or other officer having like powers, to the effect that the goods and other articles therein specified were purchased and received by him or under his directions at the institution, that the goods were purchased at a fair cash market price and paid for in cash, and that he or any person in his behalf had no pecuniary or other interest in the articles purchased; that he received no pecuniary or other benefit therefrom in the way of commission, percentage, deductions or presents, or in any other manner whatever, directly or indirectly; that the articles contained in such bill were received at the institution; that they conformed in all respects to the invoiced goods received and ordered by him, both in quality and quantity. Such statement shall be accompanied by the voucher showing the payment of the several items contained in the statement, the amount of such payment and for what the payment was made. Such vouchers shall be examined by the comptroller and compared with the estimates made for the month for which the statement is rendered. If any voucher is found objectionable, the comptroller shall endorse his disapproval thereon, with the reason therefor, and return it to the treasurer, who shall present it to the board of managers for correction and immediately return it to the comptroller. All such vouchers shall be filed in the office of the comptroller. [L. 1893, ch. 214, § 4, which by reference in L. 1895, ch. 13, is made applicable to all state charitable institutions. It originally was applicable only to state hospitals for the insane.] § 44. Purchases.-All purchases for the use of the state charitable institutions shall be made for cash and not on credit or time; every voucher shall be duly filled up at the time it is taken, and with every abstract of vouchers paid, there shall be proof on oath that the voucher was filled up and the money paid at the time it was taken. The board of managers shall makeall needful rules and regulations to enforce the provisions of this section. No member or officer of the state board of charities or manager or officer of a state charitable institution shall be interested, directly or indirectly, in the furnishing of materials, labor or supplies for the use of any state charitable institution nor shall any manager act as attorney or counsel for the board of managers thereof. [This section, except the last sentence as applied to state charitable institutions, is new. A similar requirement is made in the care of state hospitals for the insane, and it is suggested that it be made applicable to all charitable institutions supported by appropriations from the state treasury. The last sentence has been included in the annual supply bills from year to year. See L. 1895, ch. 932, sixth paragraph from the end.] § 45. Reports to supervisors of appointments and committals to charitable institutions.-Every judge, justice, superintendent or overseer of the poor, supervisor or other person who is authorized by law to make appointments or commitments to any state charitable institution, except almshouses, in which the board, instruction, care or clothing is a charge against any county, town or city, shall make a written report to the clerk of the board of supervisors of the county, or of the county in which any town is situated, or to the city clerk of any city, which are liable for any such board, instruction, care or clothing, within ten days after such appointment or commitment, and shall therein state, when known, the nationality, age, sex and residence of each person so appointed or committed and the length of time of such appointment or commitment. [L. 1880, ch. 347, §§ 1, 2, 8, 9; R. S., 8th ed., p 2148, as far as such sections relate to the State charitable institutions specified in this chapter, are here consolidated, with the following changes: The word "city" in line seven is new. The requirement of a report to the clerk of the city is new.] § 46. Reports by officers of certain institutions to clerks of supervisors and cities.-The keeper, superintendent, secretary, director or other proper officer of a state charitable institution to which any person is committed or appointed, whose board, care, |