New York State School for the Blind General Ledger Accounts

Arranged by account name/category and therein chronological.

This series consists of a variety of ledger accounts documenting costs or charges for institution maintenance, expenses, and student support. The accounting was apparently done in compliance with Chapter 587 of the Laws of 1865, which established the school (renamed from the Institution for the Blind by Chapter 563 of the Laws of 1895) and required that full and complete record of its operations be kept. As a state owned and operated facility the school was granted a host of special legislative appropriations over the years, to fund improvements, upkeep and general operations. Appointment of indigent pupils to the school from the counties was done proportionally, according to the ratio of each county's blind population to the overall blind population of the state. The counties paid an annual amount in support of such pupils. All of these transactions and obligations are reflected in the ledger accounts.

Each posting to these ledgers provides the date, amount, page number of a corresponding journal entry, and occasionally a brief description. Postings to the accounts of individual counties include the name of a person, probably a student residing in that county before appointment to the school. Folio numbers appear sporadically in red ink, but it is not known to which volumes they refer.

Account headings typically appear across the top of each page, or blocked within pages. Entries are chronological under each heading, with amounts generally listed separately and totaled within each year or account category. There are many distinct name headings. The majority seem to apply to companies, but others apparently refer to students. Other distinct account headings are for cash, funds from/to the state treasurer, and county name.

Account headings found in the ledger include: institutional household furniture; school room furniture and supplies: library; traveling expenses; telephone and telegraph; music; printing and advertising; farm implements and livestock; provisions; broom shop; sewerage; new well; special repairs; water main extension; fire escapes; bead work; fuel; lights; repairs; medicine; laundry; special appropriations (1894-1898); counties; officers' and teachers' payroll; domestics' payroll; laborers' payroll; cash; state treasurer; building fund improvements; individual vendor names; individual county names; and individual student names (possibly).

Microfilm is available for use at the New York State Archives or through interlibrary loan.

This volume might have formerly been referred to as "Ledger C, N. Y. S. I. B."

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