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the supervision and rules of the State Board of Charities. It is enough if the institution is partly charitable in its character and purpose. Court of Appeals, October, 1897, People ex rel. New York Institution for the Blind v. Fitch, 154 N. Y. 14.

ARTICLE 3

State Charities Aid Association

Section 30. Visits by the state charities aid association.

31. Duties of officers in charge of institutions; enforcement of orders.

32. Annual reports.

§ 30. Visits by the state charities aid association. Any justice of the supreme court, on written application of the state charities aid association, through its president or other officer designated by its board of managers, may grant to such persons as may be named in such application, orders to enable such persons, or any of them, as visitors of such associa tion to visit, inspect and examine, in behalf of such association, any of the public charitable institutions and state hospitals for the insane owned by the state, and the county, town and city poorhouses and alms-houses within the state. The persons so appointed to visit, inspect and examine such institutions shall reside in the counties from which such institutions receive their inmates, and such appointments shall be made by a justice of the supreme court of the judicial district in which such visitors reside. Each order shall specify the institution to be visited, inspected and examined and the name of each person by whom such visitation, inspection and examination shall be made, and shall be in force for one year from the date on which it shall have been granted, unless sooner revoked.

§ 31. Duties of officers in charge of institutions; enforcement of orders. All persons in charge of any such institution shall 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.

§ 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.

ARTICLE 4

Regulation of State Charitable Institutions
Section 40. Fiscal supervisor of state charities.

41. Office and clerical force of fiscal supervisor.
42. Powers and duties of fiscal supervisor.

43. Removals by governor.

44. Fiscal year.

45. Monthly estimates of expenses; contingent fund. 46. Monthly statements of receipts and expenditures. 47. Affidavit of steward; vouchers.

48. Purchases.

49. Plans and specifications, contracts, special orders, orders for extra work, special fund estimates, payments.

50. Visitations and reports by managers or trustees. 51. Appointment and removal of managers or trustees. 52. Admission to institutions.

$ 40. Fiscal supervisor of state charities. The office of fiscal supervisor of state charities is continued. At the expiration of the term of the present incumbent, the governor shall appoint by and with the advice and consent of the senate, a fiscal supervisor of state charities. A successor to such supervisor shall be appointed in like manner. The term of office of the fiscal supervisor of state charities shall be five years, and he shall be paid by the state an annual salary of six thousand

dollars, and his actual and necessary expenses. If a vacancy shall occur, otherwise than by expiration of term, in the office of fiscal supervisor of state charities, a fiscal supervisor of state charities shall be appointed in the manner provided by this section for the unexpired term of his predecessor.

§ 41. Office and clerical force of fiscal supervisor. The fiscal supervisor of state charities shall be provided by the proper authorities with a suitably furnished office in the state capitol. He may employ a first deputy and a second deputy, a stenographer and such other employees as may be needed. The salaries and reasonable expenses of the fiscal supervisor, his deputies, and the necessary clerical assistants shall be paid by the treasurer of the state, on the warrant of the comptroller, out of any moneys appropriated therefor. (As amended by chapter 173 of the Laws of 1913.)

§ 42. Powers and duties of fiscal supervisor. The fiscal supervisor shall, as to the state institutions reporting to him: 1. Visit each of such institutions at least twice in each calendar year.

Power of visitation may be delegated to deputy.

STATE OF NEW YORK,
ATTORNEY-GENERAL'S OFFICE,
ALBANY, November 10, 1909.

Hon. DENNIS MCCARTHY, Fiscal Supervisor of State Charities, Albany, N. Y.: DEAR SIR. I acknowledge your letter of the 9th instant, in which you ask my opinion as to your authority to delegate to the Deputy Fiscal Supervisor the duty of visiting the institutions reporting to your department, as provided in section 42, subdivision 1, of the State Charities Law. Such subdivision provides as follows:

"The fiscal supervisor shall, as to the state charitable institutions reporting to him:

1. Visit each of such institutions at least twice in each calendar year." By section 41 of the said law, you are authorized to employ a deputy. It is a well-settled principle of law that, where the employment of a deputy by a public officer is authorized by statute, the public officer may delegate such of his duties to that deputy as are not specifically by statute made to be performed by him personally.

It is, therefore, my opinion that you have the right to delegate to your deputy the duty imposed upon you by the foregoing section of the statute, as there is nothing which implies that it must be performed by you personally. Very truly yours,

EDWARD R. O'MALLEY,
Attorney-General.

2. Examine into the condition of all buildings, grounds and other property connected with any such institution, and into all matters relating to its financial management, and for such purpose he or his representatives shall have free access to the grounds, buildings, and all books, papers, property and supplies of any such institution; and all persons connected with any such institution shall give such information and afford such facilities for such examination or inquiry as the supervisor may require.

All funds established and maintained pursuant to the rules of such charitable and reformatory institutions as report to the Fiscal Supervisor of State Charities, are subject to examination by him.

INQUIRY.

Are the following funds held by the respective institutions, but not belonging to the State, subject to examination by the Fiscal Supervisor of State Charities?

1. New York State Soldiers and Sailors' Home at Bath.

(a) The pension fund, consisting of pension moneys deposited by the pensioners, and subject to withdrawal by them.

(b) The post fund, established by authority of chapter 900, Laws of 1896, now sections 62 and 63 of the Public Buildings Law, and expended for the purposes therein provided.

2. New York State Woman's Relief Corps Home at Oxford.

(a) The pension fund the same as at Bath.

(b) The excess pension fund, consisting of pension moneys in excess of twelve dollars per month contributed by the pensioner as a condition of admission and expended for the benefit, amusement and general comfort of the members collectively.

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All the institutions mentioned report to the Fiscal Supervisor of State Charities. The powers and duties of the Fiscal Supervisor are defined in section 42 of the State Charities Law, which is in part as follows:

"The fiscal supervisor shall as to the state institutions reporting to him: (1) Visit each of such institutions at least twice in each calendar year; (2) Examine into the condition of buildings, grounds and other property connected with any such institution, and into all matters relating to its financial management, and for such other purpose he or his representatives shall have free access to the grounds, buildings, and all books, papers, property and supplies in such institution, and all persons connected with any such institution shall give such information and afford such facilities for such examination or inquiry as the supervisor may require."

The statute does not enter into details regarding particular funds and does not mention those concerning which the inquiry is made, but I think it is

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clear that whatever funds are established and maintained by the rules, and managed and controlled by the authorities of the institutions which report to the Fiscal Supervisor are not only subject to examination by him under the broad general powers given to him by the section quoted, but that such examination is a part of his official duty.

Dated March 7, 1912.

THOMAS CARMODY,

Attorney-General.

10 HON. DENNIS MCCARTHY, Fiscal Supervisor, Albany. N. Y.

3. Appoint, in his discretion, a competent person to examine the books, papers and accounts of any institution to the extent deemed necessary.

4. Annually report to the legislature his acts and proceedings for the year ending September thirtieth last preceding, with such facts in regard to the conditions of the buildings, grounds and property, and the financial management of the state institutions. reporting to him as he may deem necessary for the information of the legislature, including estimates of the amounts required for the use of such institutions and the reasons therefor. The fiscal supervisor shall also on the first days of January and July in each year report to the governor the condition of the buildings, grounds and property on such date, together with such suggestions in regard to the financial management of such institutions as he deems proper. He shall also on request of the governor or of any committee of either house of the legislature, make a special report in relation to the condition of the buildings, grounds and property, or the financial management of such institutions or any of them. (As amended by chapter 149 of the Laws of 1909 and chapter 405 of the Laws of 1911.)

Statute limits powers of Fiscal Supervisor to financial management of the charitable institutions of the State, and to general control and supervision of grounds and buildings. Power conferred upon State Board of Charities as to discipline and methods.

STATE OF NEW YORK,

ATTORNEY-GENERAL'S OFFICE,
ALBANY, November 15, 1909.

Hon. DENNIS MCCARTHY, Fiscal Supervisor of State Charities, Albany, N. Y.: DEAR SIR. — I have your request for my opinion as to the scope of the respective powers and duties of the State Board of Charities, and of the Fiscal Supervisor, where the same relate to the supervision of the State charitable institutions.

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