Central New York Institution for Deaf Mutes Audit Book of School Finances

Chronological by year or month and therein by account.

The series consists of entries accounting for bills audited and paid by the treasurer of the Central New York Institution for Deaf Mutes from December 1875 through October 1896. The audits were apparently internal; they were done at differing intervals over the years spanned by the volume. The name of the "accountant" who was responsible for the book is not known. It is possible that figures shown here were collated for use in the annual report of the school.

It was only as the New York State School for the Deaf at Rome, established in 1963, that the facility audited in this volume was wholly owned and operated by New York State. Until that time the school was privately run by a corporation which selected a board of trustees who appointed the superintendent and other officers, including the treasurer. It was established by private benefactors, primarily businessmen, and received supplementary state and local funding for maintenance and education of students.

Entries for the earliest years are sporadic and incomplete. A sole yearly summary (for 1875) appears at the fore of the volume. There are inconsistent, scattered weekly and/or monthly entries for the years 1875 through 1881. There are apparently no entries for 1878. From 1882 through 1896 entries are all dated in January, April, July, and October, with many dates marked "audit."

At their most organized, amounts appear under the following account categories: medical; fuel; rent and insurance; stationery and postage; provisions and groceries; furniture and fixtures; labor; salary; contingent expenses; and miscellaneous. Often itemized lists appear within these categories. For example, a groceries and provisions list may include amounts spent for foodstuffs (pickles, butter, potatoes, etc.) as well as amounts paid to individuals and companies. Receipts from the State of New York and individual counties are sometimes found together. Entries of some names under no discernable heading may represent individual students and their county or state certification numbers. Entries within categories are usually totaled.

The entries are made in manuscript using pencil. Some marks in ink seem to indicate that the accounts were checked against bills or receipts, none of which are found in the series. The writing is often illegible, with individual or company names particularly difficult to decipher. There are a few random notes in the volume (such as one stating the rate of computation per pupil per annum), and there are rough computations of columns of figures throughout.

The microfilm that constitutes this series is available for use at the New York State Archives or through inter-library loan.

This material was microfilmed by State Archives staff in 1993 as part of a grant funded by the National Endowment for the Humanities. Originals were returned to the School for the Deaf after filming.

There are no restrictions regarding access to or use of this material.