Institutional accounts

Roughly chronological.

The series consists of accounts of money received and expended by the New York State Asylum for Idiots (to 1891) and the Syracuse Institution for Feeble-Minded Children for the period 1831 through 1909. Accounts show bills paid by the superintendent or treasurer, institutional receipts and disbursements, and statements for goods purchased. Although most are not labeled, volumes appear to include cash books, superintendent's and/or treasurer's books, and financial statements of "contingent bills" and other vendor accounts. Labels and headings are often insufficient to clearly distinguish types of account entries within or among volumes, but there is a rough consistency of content.

Volumes 1-4 are apparently superintendent's accounts. Page headings in these volumes refer to H.B. Wilbur, who was superintendent throughout the period spanned by the series, as well as several others presumed to be treasurers of the institution. Volume 1 is titled "Index of Bills Paid on account of Asylum by State Treasurer and Asylum Treasurer." Entries cover October 1831 - September 1883. Date, payee (?) and amount are listed.

Volume 2 lists receipts and disbursements (these amounts are totaled) from October 1877-February 1886. Page headings refer to Miss A. B. Wood, acting superintendent, as well as Dr. Wilbur, and also A. Wilkinson, Jr. (treasurer?). Pasted at the fore of the volume are two audit sheets (dated January 5, 1878) for examinations of the asylum's cash book in comparison with the treasurer's book. Clerical errors are listed. One audit covered accounts dated October 1, 1869 to September 30, 1879; the other covered October 1, 1855 to October 1, 1877.

Volume 3 also lists receipts and disbursements, from October 1877-September 1882. Accounts of treasurer Allen Munroe, the Third National Bank, and superintendent Wilbur are kept separately within the volume. Monthly audit figures and quarterly recapitulations in the treasurer's section appear in red ink. Volume 4 lists receipts and disbursements from June 1878-June 1885. Headings refer to C.C. Warner (treasurer?).

The format changes somewhat in Volume 5, which shows institutional expenses (salaries, wages) and also statements of goods "bought of" specific vendors (by name) from August 1876-July 1879.

Volume 9 is a statement of goods purchased from vendors from April 1896-December 1897. Loose pages at the end fit both chronologically and according to pagination, but are not bound in the volume.

Volume 10 has entries in sections. Pages 1-47 are abstracts of receipts and expenditures for October 1894-August 1896 (similar in format to entries in series B1682). Pages 50-95 show accounts of money received (pay pupils, county, etc.) and miscellaneous earnings for June 1899-December 1902. Loose sheets for January 1903 are inserted at page 92. Pages 203-300 show monthly payroll and contingency expenditures from November 1894-December 1902.

Volume 11 is a statement of expenditures for January 1902-November 1905, including a description of services or products and cost. Amounts are totaled according to vendor and wages and salaries are also listed. Volume 12 continues with statements from December 1905-August 1909.

Series B1684, Private pay accounts, may contain related records.

Volume list.

Volumes 6-9 specifically mention "contingent bills" and entries are apparently arranged by the date bills were paid. Volume 6 covers February 1882-August 1889 (paid May 1882-September 1889). Volume 7 covers September 1886-August 1889 (paid October 1886-September 1889). It also contains some construction accounts (of vouchers?) for 1888-1889 that are kept separately (beginning at p. 387). Volume 8 covers September 1892-September 1894 (paid October 1892-October 1894).

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