\'\t>% ANALYSIS OF Departmental Estimate for 1908 OF Department of Education. OCTOBER n, J 907. Bureau of Municipal Investigation and Statistics, Department of Finance. ANALYSIS OF Departmental Estimate for 1908 OF Department of Edticatioo OCTOBER n, 1907. ?^.(^.y'^(&,jBureau of Municipal Investigation and Statistics, Recommended , '■ ^ for 1 90S. Increase. Decrease. for 1908. Increase. Decrease. ;2i,962,oo3 68 $2,116,133 10 $21,038,075 22 $1,192,204 64 6,550,75^ 3S 1,480,694 80 5,674,888 37 604,830 79 ^28,512, 756 06 ■ $3,596,82790 $26,712,96359 8^1,797,035 43 It is to be noted that the percentage of increase proposed for the 1908 Budget over the allowance for 1907 is .0721 as against a corresponding increase of .0666 in the Budget for 1907 over the allowance for 1906. This larger rate of increase is due mainl}^ to the extraordinary increase recommended in the General Repairs Account. The Three-Mill Tax and How It Operates. Section 1064 of the Charter, as amended by chapter 43 of the Laws of 1903, provides that the Board of Estimate and Apportionment shall appropriate for the General School Fund an amount equal to not less than three mills on every dollar of assessed valuation of the real and personal estate of The City of New York, liable to taxation. This three-mill product has not been sufficient for the needs of the schools for several years past, and an extra allowance above said mill product has' therefore been made each year, as set forth in the following statement : Budget Allowance Over Three-Mill Product. lixtra Three-mill , Budget Allowance Product. Allowance. Above Mill Product. 1905 $16,921,627 97 $17,783,868 74 $862,240 77 1906 17,736,438 68 18,739,422 97 1,002,984 29 1907 19,845,870 58 18,917,382 55 928,488 03 Assessed valuation for 1907 is $6,795,341,915, making the three-mill product for 1907 $20,386,025 75 The additional amount requested for the General School Fund for the 3'ear 1908 (including $3,128,567.69 for proposed increase in salaries of teaching force) in excess of the three-mill product is 4,704.545 62 The additional amount recommended in this report for the General School Fund for the year 1908 in excess of the three-mill product is 652,049 47 From the decrease in the extra allowance over the three-mill product recommended for 1908, as compared with previous years, it might appear that the total amount reconunehded for the General School Fund for the coming year was relatively smaller than the corresponding amount recommended for previous years, but such is not the case. The decrease in the extra allowance recommended for 1908, as compared with 1907, is owing to the fact that the increase in the assessed valuation of real and personal estate makes the three-mill product for 1908 relatively larger than for the current year. Analysis of the General School Fund Estimate. The estimate of the amount of money that will be required for the purposes of the General School Fund for the year 1908, as presented by the Board of Education, is a very complicated statement. It includes, first, an estimate of the amount of money that will be required for each branch of the service if the salaries of Teachers are provided for on the basis of the salary schedules which now obtain. To this first estimate is added a second, which shows the corresponding amount of money that will be required for each branch of the service if the new salary schedules proposed by the Board of Education are put into operation. These two estimates are compared, the additional amount that will be required to put the new salary schedules into efifect being shown for each item and collectively for each branch of the service. As a basis for considering each of the forty-one different items in the 1908 estimate separately, and in order to get at the exact nature and amount of the proposed in- creases in expenditure, the following summary of the 1908 General School Eund estimate showing by gross totals the various items is reproduced in full : lO Summary of the General School Fund Estimate No. of Item. Ptirpose. Day Elementary Schools. 1. For salaries of persons now employed, May 31, 1907, in Day Elementary Schools, computed at the rates which will be operative December 31, 1907. (Figures based upon actual name by name computation) 2. For annual automatic increments for i)ersons mentioned in Schedule 2, above. (Figures based upon actual name by name computation) 3. To fill vacancies existing in Day Elementary Schools at the time of ijreoaration of this estimate, that is, persons commencing service at opening of schools in September, 1907, and con- sequently not included in the regular Day Elementary School Schedules, covered in Schedule 2, above. These classes, prior to Seotember, 1907, were in charge ot substitutes 4. To provide for increased register up to December 31, 1907, that is, the estimated cost for 190S of salaries of Teachers in new positions whose services begin between September i and December 31, 1907 5. To provide for increased register during 1908, that is, the estimated cost for 1908 of salaries of Teachers beginning service in new positions during 1908 6. For additional compensation for female Teachers of boys' classes 7. For additional compensation for female Teachers of mixed classes Total Day High Schools. For salaries of persons now employed, May 31, 1907, in Day High Schools, computed at the rates which will be operative December 31, 1907. (Figures based upon actual name by name computation) For annual automatic increments for persons mentioned in Schedule 3, above. (Figures based upon actual name by name computation) To fill vacancies existing in r)ay High Schools at the time of the preparation of this estimate, that is, persons commencing service at opening of schools in September, 1907, and con- sequently not included in the regular Day High School Schedules, covered in Schedule 2, above To provide for increased register in Day High Schools up to December 31, 1907, that is, the estimated cost for 1908 of salaries of persons in new positions whose services begin between September i and December 31, 1907 To provide for increased register in Day High .Schools during 1908, that is, the estimated cost for 1908 of salaries of persons beginning service in new positions d-uring 1908; also to provide for promotions from Assistants to First iVssistants and from Juniors to Assistants. Total . Teachers' Training Schools. 13. For salaries of persons now employed. May 31, T907, in Teachers' Training Schools, computed at the rs.tes which will be operative December 31, 1907. (Figures based upon actual name by name computation ) 14. For annual automatic increments for persons mentioned in Schedule 2, above. (Figures based iipon actual name by name computation) 15. To provide for increased register up to December 31, 1907, that is, estimated cost for 1908 of salaries of Teachers in new positions whose services begin between September i and December 31, 1907 16. To provide for increased register during 1908, that is, estimated cost for 190S of salaries of persons beginning service in new positions during 1908; also, to provide for promotions from Assistants to First . Assistants Total . 1 1 for 1908 as Presented by the Board of Education. All Boroughs. Estimated Requirements for 1908. A Present Schedule. Proposed Schedule. Increase. Totals Grouped. Estimated Requirements for 190S. Present Schedule. Proposed Schedule. Increase. 514,784,157 00 $16,026,713 00 $2,142,556 00 214,924 49 241,276 03 26,351 54 332,945 00 452,510 00 272,566 82 272,646 00 159,720 00 384,025 00 523,782 00 316,067 97 381,704 40 159,720 00 516,489,469 31 $18,933,288 40 51,080 00 4,3.501 15 109,058 40 ,443,819 og $16,489,469 31 $18,933,288 40 $2,443,819 09 ,022,500 00 $2,387,410 00 $364,910 GO 36,362 II 47-001 36 10,639 25 25,650 00 60,650 00 77-551 82 ,713 93 2»,42S 00 70,125 00 86,676 62 2,775 00 9,475 00 9,124 80 519,637 98 $396,924 05 2,222,713 93 2,619,637 98 396-924 o~ 248,830 00 3,738 42 282,755 00 4,404 iS 18,075 00 25,075 00 $33,925 00 665 !(> 1,825 00 2,251 68 $331,209 18 ,(>ej 44 38,667 44 12 No. of Item. Purpose. Truant Schools. For salaries of persons now employed, May 31, 1907, in Truant Schools, computed at the rates which will be operative December 31, 1907. (Figures based upon actual name by name computation) For annual automatic increments for persons mentioned in Schedule 2, above. (Figures based upon actual name by name computation) To provide for additional Teachers in Truant Schools now existinof and for Principal and Teachers in the new Parental School, that is, estimated cost for 1908 of salaries of persons beginning service in new positions between September i, 1907, and December 31, 190S.... Total. Special Branches in Day Elementary Schools. For salaries of persons now employed, May 31, 1907, as Teachers of Special Branches in Day Elementary Schools, computed at the rates which will be operative December 31, 1907. (Figures based upon actual name by name computation) For annual automatic increments for persons mentioned in Schedule 2, above. (Figures based upon actual name by name computation) To fill vacancies existing in the corps of Teachers of Special Branches in Day Elementary Schools at the time of preparation of this estimate; that is, persons commencing service at opening of schools in September, 1907, and consequently not included in the regular schedule of Teachers of Special Branches in Day Elementary Schools, covered in Schedule 2, above .' To provide for increased register from September i, 1907, to December 31, 1908; that is, estimated cost for 1908 of Salaries of Teachers of Special Branches in new positions in Day Elementary Schools, whose services begin between September i, 1907, and December 31, 1908 Total Evening Schools. 24. For Evening Elementary Schools 25. For Evening High Schools 26. For Supervisors of Special Branches Total Vacation Schools and Playgrounds, Recreation Centres, Baths, etc. For \''acation Schools For Vacation Playgrounds For Evening Recreation Centres For Baths '. For Music on Evening Roof Playgrounds For General Supervisors, Vacation Schools and Playgrounds Total . 13 All Boroughs. Estimated Requirements for 1908. K _ ^- Present Schedule. Proposed Schedule. Increase. Totals Grouped. A Estimated Requirements for 1908. A Present Schedule. Proposed Schedule. Increase. ,252 00 $10, 164 00 $9 12 00 , 92 61 84 00 Less 8 61 22,915 00 259 61 23,867 00 952 00 ^1,855 39 32,259 61 34,115 00 $511,630 00 $546,130 00 $34,500 00 9,516 43 12,132 OS 2,615 62 28,490 00 28,490 00 537.948 63 75,647 35 583 10 57,698 72 637,948 63 675,647 35 37,698 72 (.11, 160 00 384,445 00 1,620 ,00 $697,225 00 $479>447 50 340,580 00 1,620 00 $68,287 50 56,135 00 ;i,647 50 $124,422 50 697,225 00 821,647 so 124,422 50 $76,102 50 86,532 00 109,100 00 10,000 00 12,672 00 2,088 00 $88,740 00 102,624 00 132,100 00 10,000 00 12,672 00 2,088 00 $12,637 50 16,092 00 23,000 00 $51,729 so 296,494 50 348,224 00 51,729 50 14 No. of Item. Purpose. General Supervision. ,3S. For Board of Superintendents 34. For District Superintendents 35. For Board of Examiners 36. For Supervisors, Directors, et al Total Attendance Officers. 37. For salaries of present corps of Attendance Officers 38. For salaries of additional Attendance Officers Total Miscellaneous. 39. For Corporate Schools 40. For Lecturers' Fees 41. For substitutes in place of absentees, also per diem Teachers. Total 15 ^11 Boroughs. A Totals Grouped Estima ted Requirements fo 1' 908. Estimated Requirements for 1908. Present Schedu'.e. Proposed Schedule. Increase. Present Proposed Schedule. Schedule. Increase. $62,000 00 $62,000 00 130,000 00 24,000 00 70,050 00 280,050 00 286,050 00 118,900 00 118,900 00 300,000 00 300,000 00 81,000 00 81,000 00 513,400 96 540,851 96 20,000 00 68,050 00 $4,000 00 2,000 00 $280,050 00 $286,050 00 $6,000 00 6,000 00 $100,900 00 $100,900 00 18,000 00 $118, goo 00 $118,900 00 $300,000 00 81,000 00 $300,000 00 81,000 00 540,851 96 513,400 96 $27,451 00 27,451 00 $21,962,003 68 $ 25.090,571 Z7 $3 ,128,567 69 $21,962,003 68 $25,090,571 2,7 $3,128,567 69 As before stated, the present analysis deals with the 1908 estimate, as per present schedule ovXy. Under the provisions of the Charter, the appropriation for the General School Fund is made in bulk and for this reason no separate accounting is kept in the Finance Department of disbursements on account of each of the several items mentioned in the above statement. It has therefore been foimd impracticable to institute a detailed comparison of , the amounts estimated to be required for each of the several purposes of the General School Fund, with the corresponding expendi- tures for 1906, and amounts made available for 1907, as is done with each of the several accounts inchtded in the Special School Fund. In so far, however, as such a comparison can be made upon the basis of a summary of payments on account of the General School Fund for 1906, as furnished by the Auditor of the Board of Education for the purposes of this report, and upon the apportionment of the Budget allowance for the General School Fund for the current year, as made by the Committee on Finance, Board of Education, it is set forth in the following comparative table presented herewith and marked Schedule "A" ; i6 Schedule Summary of General School Fund for 1908, as Per No. of Items. Branch of Service. 1906 Account Ex- penditures, as per Department of Education Books, July 31, 1907. Appropriation for 1907 (Made in Bulk), as Apportioned by the Board of Education. Transfers of Appropria- tion Accounts, 1907, Authorized by Board of Estimate and Appor- tionment. Dr. Cr. 13. 14- Day Elementary Schools, In- cluding Substitute and Per Diem Teacher Account Day High Schools 1 Teachers' Training Schools. ... J Truant Schools Special Branches in Day Ele- mentary Schools Evening Elementary Schools... Evening High Schools Supervisors of Special Branches in Evening Schools Vacation Schools, Playgrounds, Recreation Centres and Baths General Supervision Salaries of Attendance Officers Corporate Schools Lecturers' Faes Examining Papers $14,858,035 19 1,992,428 -77 11,347 II 409,293 24 370,662 ssl 209,768 41 J 173,024 57 269,980 02 88,487 39 282,690 00 64,125 86 11,805 05 = 18,387,519 71 560,000 00 173,000 00 279,000 00 95,700 00 285,000 00 65,650 87 $18,741,648 16 $19,845,870 58 17 "A." Present Schedule, All Boroughs Consolidated. Total Appropria- tion Available for 1907. Amount Requested for 1908, as Per Present Schedule. Compared with 1907 Appropriation. Increase. Decrease. Amount Recommended for igo8, as Per Present Schedule. Compared with 1907 Appropriation. Increase. Decrease. ' $17,002,870 27 2,222,713 93 292,541 74 -$1,800,814 47 32,259 61 I 637,948 63. f 411,160 00 1 560,000 00 -{ }- 135,605 00 L 284,445 00 J 1,620 296,494 00 50 1,620 123,494 373,000 00 50 279,000 00 280,050 00 1,050 00 95,700 00 118,900 00 23,200 00 285,000 00 300,000 00 15,000 00 65,650 87 81,000 00 15,349 13 $19,845,870 58 $21 ,962,003 68 $2 116,133 10 $16,526,169 T7' 2,122,458 65 273,713 00 \ $1,050,605 51 22,728 81 493,054 99 J r 384,215 00 1 \ \ L 265,785 ooj 185,000 00 280,050 00 118,900 00 285,000 00 81,000 00 12,000 00 1,050 00 23,200 00 15,349 13 ^21, 038, 07s 22 $1,192,204 64 Recapitulation. Total expenditures chargeable to 1906 appropriation account. Total appropriation for 1907 Total amount requested for 1908, as per present schedule... Total amount recommerided for 1908, as per present schedule Total increase recommended for 1908, as per present^ schedule, over appropriation for 1907 $18,741,648 16 19,845,870 58 21,962,003 68 21,038,075 as 1,193,204 64 DAY ELEMENTARY SCHOOLS. Items I to 7 Inclusive, and Item 41. The bulk of the General School Fund for am' given year is expended for the payment of the salaries of Teachers in the elementary schools. According to figures submitted in Schedule No. 2 of the departmental estimate, the total number of persons employed in the regular day schools of the City on May 31, 1907, aggregates 15,537, of which number 13,901 were Principals and Teachers in the elementary schools. In addition to said corps there were at that time 283 substitutes regularly employed in the elementary schools as additional Teachers to do work of a clerical nature. In this analysis, the estimate of the amount of monej' required for the payment of substitutes in place of absentees, and for additional per diem Teachers who act as Clerks (Item 41 of 1908 departmental estimate, as hereinbefore gi^'en), aggregate $513,400.96, is consolidated with the estimate for elementary schools because the bulk of disbursements for said purposes is for said schools, and also because expenditures for substitutes are consolidated with expenditures for regular Teachers in the Board of Education sum^mar}^ of General School Fund payments furnished for the piirposes of this report. The total estimate of the amount of money that Vv^ill be required for 1908 for the pajmient of salaries of Teachers in the elementary schools, including said $513,400.96 requested for substitutes and per diem Teachers, aggregates $17,002,870.27. This amount represents an increase of $642,460.50 over the corresponding estimate for the current year and an increase of $2,144,835.08 over the actual disbursements for said ptirposes for the year 1906, as per Board of Education books. Although the estimate of the am.ount of money that will be required for the purposes of the elementar}^ schools for 1908 is more conservative than the correspond- ing estimate for the current year and for the year preceding, it is still largely in excess of the actual needs of this division of the school system. This is owing chiefly to the fact that in making up its departmental estimate the Board of Educa- tion takes no account of the moneys which will become available through the with- drawal of Teachers during the coming j^ear for whom salaries have been provided for the entire year, and overestimates the number of Teachers that will be required to provide for increased registration and to fill vacancies. According to the -figures showing the average registration in the elementary schools of the City for the past year, as submitted to the Board of Education by the City Superintendent of Schools, from month .to month, and also for the entire year ending July 31, 1906, as shown in the last annual report of the City Superintendent, the present annual rate of increase in the school population as registered in the elementary schools, is less than 4 per cent. Dr. Maxwell's figures show that the increase in the net enrollment in all the day schools in the City for the year ending July 31, 1906, over the net enrollment for the preceding year was 24,819 pupils, or 3.79 per cent. The increase in the average monthly register for the year ending July 31, 1906, in all the schools in the City over the average monthly register for the preceding year was 17,024 pupils, or only 3.1 per cent., while the increase in the average register 19 in the elementary schools alone for said year over the average register for the preceding year was only 14,285 pupils, or 2.77 per cent. In this connection it should be noted that it is customar}^ to provide Teachers on the basis of the average register. The figures for June, 1907, which are the latest ones at hand at the date of this writing, show that the total registration in the elementary schools for June, 1907, was 549)871, as against 527,815 for June, 1906, an increase of 22,056 pupils, or 4.2 per cent. It would appear that expenditures for the elementary schools should increase in approximately the same proportion as the registration of pupils, and this would doubt- less be the case were it not for two facts : First, the average number of pupils to a Teacher in the elementary schools of the City has been too large, and so gradually the average size of a class is being decreased. This, of course, goes to- increase the number of Teachers required. Second, the Board of Education has recently adopted the policy of fomiing ungraded and special classes for pupils too old for the grade and for defective children. Such classes are usually considerably smaller than the average class in the elementary school, and this again goes to necessitate a larger teaching force. These facts seem to render necessary an annual allowance of approxi- mately 5 per cent, increase in expenditures for the elementarv schools. The total expenditures for the elementary schools on account of the General School Fund for the year 1906, as per the statement of the Auditor of the Board of Education hereinbefore mentioned, aggregate $14,858,035:19. Allowing for an increase at the rate of 5 per cent, per year, it is estimated that corresponding expenditures for the current year will aggregate $15,600,936.95, and for the year 1908, $16,380,983.80, as against $16,526,169.77,. which is the allowance for elementary schools recommended in this report. As the result of this analysis your Examiner recommends that $476,700.50 be deducted from the estimate for the elementary schools for 1908, as submitted by the Board of Education, for reasons hereinafter stated, as follows : Deductions in Elementary School Estimate for 1908, as Recommended in This Report. Amount requested by Board of Education $17,002,870 27 Deductions Recommended — • 1. Because of fund made available through the with- drawal of Teachers and of duplication in esti- mates of numbers of vacancies $332,945 00 2. Because estimates to provide for increased regis- tration are larger than present rate of increase in elementary school population will justify.... 122,055 96 3. Because estimated expenditures for Substitutes are larger than disbursements for current and preceding j^ear will justify '. 21,699 54 • Total 476,700 50 Net amount recommended for elementary day schools for 1908 $16,526,169 TJ 20 Item I of the 1908 estimate, as submitted by the Board of Education, aggregating $14,784,157, constitutes the amount of monej^ estimated to be required for the payment of salaries of persons actually employed in the elementary schools of the City May 31, 1907, computed at the rates which will be operative December 31, 1907, figures based upon name by name computation. Starting with this sum as a basis, six items of estimated increase in expenditures for 1908 are added as indicated' below, thereby making a total of $16,489,469.31 for elementary day schools : 1908 Estimate for Day Elementary Schools. Item I— For salaries of persons employed May 31, 1907 $14,784,157 00 Item 2 — For automatic increments for persons now employed 214,924 49 Item 3 — To fill vacancies existing at the time of preparation of estimate 332,945 00 Item 4 — To provide for increased register up to December 31, 1907 452,510 00 Item 5 — To provide for increased register during 1908 272,566 82 Item 6 — For additional compensation for female Teachers of boys' classes 272,646 00 Item 7 — For additional compensation for female Teachers of mixed classes 159,720 00 $16,489,469 31 The estimates of the amount of money that will be required to fill vacancies and to provide for increased register (items 3, 4 and 5) are based upon a statement printed in the Departmental Estimate (pages 4 and 5), and called Document A. Said docu- ment, which is prepared by the Committee on Nomination, Transfer and Assignment, Board of Superintendents, sets out that additional Teachers will be needed for the elementary schools for the year 1908, as follows : Additional Teachers Required for 1908. , Item 3. * For Oiie Year. Men. Women. (a) Principals to Fill Vacancies Existing May 31, 1907- Manh attan The Eronx BrookI}'n Queens Richmond 21 For One Year. Men. Women. (b) Assistants to Principals to Fill Vacancies Existing May 31, 1907 — Manhattan The Bronx Brooklyn Queens -: Richmond (c) Regular Teachers, Including Kindergartners, and Additional Teachers to Fill \'acancies Existing May 31, 1907 — Manhattan The Bronx Brooklyn Queens Richmond 19 I3S 3 21 17 122 7 53 3 24 Item 4. For One Year. Men. Women. (a) Principals for New Schools to Be Opened Between September i, 1907, and December 31, 1907 — Manhattan The Bronx Brooklyn Queens Richmond ■(b) Assistants to Principals for New Positions Occurring Between Sep- tember I, 1907, and December 31, 1907 — Manhattan The Bronx Brooklyn Queens : Richmond (c) Regular Teachers. Including Kindergartners and Additional Teachers, for New Classes to Be Formed Betv/een September i, 1907, and Deceinber 31, 1907 — Manhattan The Bronx Brooklyn '. Queens Richmond 14 102 8 S8 32 226 14 100 2 16 22 Item S. For S.6 Months. Men. Women. (a) Principals for New Schools to Be Opened Between Janua'ry i, 1908, and D'ecember 31, igoS — Manhattan The Bronx Brooklyn Queens Richmond (b) Assistants to Principals for New Positions Occurring Between Jan- uary I, 1908, and December 31, 1908 — Manhattan The Bronx Brooklyn , , . . Queeias Richmond , (c) Regular Teachers for New Classes to Be Formed Between January i, 1908, and December 31, 1908 — ■ Manhattan The Bronx Brooklyn Queens Richmond 12 85 12 87 44 ~ 311 19 13S 4 28 Summarizing the above statement, it appears that 1,785 additional Teachers for the elementary schools should be provided for in the 1908 Budget, 1,018 of said total to be employed for the full year and the remainder for an average period of 5.6 months, as follows : To fill vacancies existing May 31, 1907 For new schools to be opened between September i, 1907, and December 31, 1907 For new schools to be opened between January i, 1908, and December 31, 1908 Total ' Grand total Principals. Assistants to Principals. Teachers 2 20 404 8 12 572 9 18 740 19 SO 1,716 1,78s 23 According to the figures given in the departmental estimate of the Board of Education the present corps of Teachers in the elementary schools aggregates 12,684 women and 1,217 men, making a total of 13,901. As just stated, Document A estimates that 1,785 additional Teachers for the elementary schools will need to be provided for in the 1908 Budget. This is an increase of approximately 13 per cent, in the teaching force, as against an annual increase of 2.77 per cent, in the average register of said schools for the year ending July 31, 1906', as per Superintendent Maxwell's figures in his annual report for 1906, as herein pre- viously stated. It is very evident that any estimate based on Document A must be far in excess of the actual needs of the schools. It hardly appears possible that it is necessary to provide salaries for 1,785 additional Teachers for the elementary schools in the Budget for 1908, and yet Items 3, 4 and 5 of the 1908 estimate, aggregating $1,058,021.82, are made up on this basis. If the figures submitted by the Board of Education in the 1908 esti- mate are compared with the corresponding facts submitted in the 1907 estimate, it will appear thatl the total number of Teachers employed in the elementary schools May 31, 1907, exceeds the total number of Teachers employed in said schools on May 31, 1906, by 769. In other words, the net increase in the elemen- tary school force for the entire year intervening between the two dates just men- tioned was only 769 Teachers. Even this increase seems excessive in the light of the following statement made by the City Superintendent of Schools in his last annual report: "It is obvious that, if the population of our city continues to increase at the present rate, it will be necessary each year to provide at least 25,000 new sittings and to increase the teaching force annually by 500 Teachers." Especially when it is considered that the Superintendent of Schools is speaking of the school system as a whole, including the secondary as well as the elemen- tary schools. ^ The facts just stated clearly show that less than 800 additional Teachers will need'to be provided for in the 1908 Budget instead of 1,785, which is the number upon which the proposed expenditures for the elementary schools are based. With classes averaging 43 pupils to a Teacher, and making deductions for Prin- cipals and heads of departments, and due allowance for the smaller size of un- graded and special classes, 800 additional Teachers would be amply sufficient to care for 25,000 additional pupils, which number, as already shown, is largely in excess of the present yearly increase in the average register in the elementary schools. In fact, the official figures herein previously quoted show that the total increase in registration in the elementary schools for June, 1907, exceeds the registration for June, 1906, by only 22,056 pupils. As already indicated in this report the wide discrepancy between the actual needs of the elementary schools for additional Teachers and their estimated re- quirements as set forth in Items 3, 4 and 5 of the 1908 estimate, is due to several 24 causes, chief among which is the failure to take note of the fund which becomes available through the withdrawal from service during every school year of a large number of Teachers for whom salaries have been provided for the entire year. When a Teacher withdraws from service she creates a vacancy for which a salary is already provided for the remainder of the calendar year, and consequently a new Teacher can be appointed to fill her place for said period of time without in- volving additional expense. Some eight hundred new Teachers have just been ap- pointed by the Board of Education, the majority of whom will fill such vacancies. Withdrawal of Teachers. As hitherto, in making up its estimate for 1908 the Board of Education made no deduction on account of Teachers for whom salaries are provided but who resign, retire, die or are dismissed from service during the school year. The fol- lowing statement furnished to your Examiner for the purposes of this report by the Chairman of the Committee on Nomination, Transfer and Assignment, Board of Superintendents, shows that 824 Teachers in the elementary schools withdrew from service during the year ending July i, 1907. ELEMENTARY SCHOOLS. Number of Terminations of Service of Principals and Teachers (Regular and Special) Occurring Between July i, 1906, and June 30, 1907. Cause of Termination. Principals. Assistants to Principals. Regular Teachers. Kinder- ^ gartners, , Men. Women. Men. Women. Men. Women. Women. Men. Women Resignations Retirements Deaths Dismissal • • ■ Appointments to High School Appointments to Training School Appointments as Special Teacher Appointments as Principal . . Appointments as Regular Teacher Appointments as .\ssistant to Principal Licenses not renewed Appointment as District Su- perintendent Appointments as Kinder- gartners Appointments as Inspector of Ungraded Classes Total Grand total 96 46 52 657 25 With the growth of the teaching corps as a whole the number of withdrawals is increasing every year, although the statistics at hand show that the present rate of increase is not so large as during 1903 and 1904, when the Teachers' Re- tirement Law was first taking full effect. The total number of withdrawals from service in the elementary corps for the year ending July i, 1907, aggregates 824, as against a corresponding number of 810 for the school year preceding, an increase of 14. It is safe to assume that the withdrawals for the year ending July i, 1908, will at least equal those for the school year ending July i, 1907. In order to determine the facts concerning the balances which accrue from the annual salary appropriations of the Board of Education because of Teachers who withdraw from service, an examination was made by the Bureau of Muni- cipal Investigation and Statistics several years ago. The result of said examin- ation was as follows: Board of Itducation, Salaries Account for 1903 and 1904 combined, total amount of money appropriated for Teachers who after- ward withdrew from service $1,148,534 00 Balance of salary appropriation unused because of said withdrawals from service 522,151 00 Of the above balance of salary appropriations unused because of the with- drawal of Teachers who resigned, retired, died or were dismissed from service, $241,039.37 is for the year 1903 and $281,111.70 is for the year 1904. On the basis of these figures it is entirely safe to make a deduction of $300,000 or more from the amount estimated to be required for the elementary schools for the year 1908 on this score. To Fill Vacancies. Document A states that 426 additional Teachers (including Principals and Assist- ants to Principals) will be needed to fill vacancies existing in the elementary schools at the time the General School Fund estimate for 1908 was made up, and it is estimated (Item 3) that $332,945 will be required to pay the salaries of said Teachers. It would appear that said estimate of the amount of money required to fill vacancies as given in Item 3 is, in part, already covered in Item i. When the Auditor of the Board of Education makes up Item i he counts all of the Teachers actually employed in the schools on the May 31st preceding. At the same time the Committee on Nomination and Transfer, which is preparing Document A, upon which Item 3 of the estimate is based, has in its hands numerous resigna- tions of Teachers, most of which' are to take effect at the close of the term in June, or just after the summer vacation, the latter plan being favored because it enables a Teacher who is about to quit the service to draw her salary during the summer vacation. Naturally the Committee on Nomination and Transfer pro- 26 vides for said ' potential vacancies. In this way duplications occur, a given Teacher being actually in the service, according to the Auditor's calculation, and potentially out of the service, according to the calculations of the Committee on Nomination and Transfer. Taking into consideration said duplication, and setting over against the amount requested to fill vacancies the estimated $300,000 which will become avail- able through the withdrawal of Teachers, it would appear that the entire esti- mate of the amount required to fill vacancies, $332,945, might be eliminated from the 1908 estimate, and a recommendation to this effect is hereby made. To Provide for Increased Registration. Items 4 and 5 of the estimate, aggregating $725,076.82, represent the amount of money estimated to be required, for the increase in register in the elementary schools during the remainder of the current year and for the whole of the year 1908. The details for said items appear on page 67 of the departmental estimate, where it is shown that said sum will be needed to provide salaries for 6 men Principals, 2 women Principals, 2 men Assistants to Principals, 10 women As- sistants to Principals, 70 men Teachers and 502 women Teachers, for one year, at an aggregate cost of $452,510, and for 6 men Principals, 3 women Principals, I man Assistant to Principal, 17 women Assistants to Principals, 91 men Teachers and 649 women Teachers, for 5.6 months, at an aggregate cost of $272,566.82. For some years past, in making up its departmental estimate, the Board of Education has requested large increases to provide for increased registration. Simply because it is so problematical and involves calculations which are some- what mystifying to the layman, as well as very complex, this particular item affords a good opportunity for what is vulgarly called "padding an estimate." In the light of the facts already stated regarding the present rate of increase in the elementary school population and the number of additional Teachers needed for the elementary schools as a whole for 1908, it is clear that an estimate calling for provision for 1,359 additional Teachers to provide for increased registration alone is so far in excess of the actual needs of the schools that it is entirely safe to make a substantial deduction therein. It is therefore recommended that a deduc- tion of $122,055.96 be made in the aggregate estimate of the amount of money required to provide for increased registration ($725,076.82), the allowance for said purpose for 1908 being fixed at $603,020.86. Expenditures for Substitutes and Per Diem Teachers. Item 41 of the departmental estimate for 1908, aggregating $513,400.96, con- stitutes the amount of money that is estimated to be required for ,pay,ing 'the salaries of substitutes in place of absentees, and also the salaries of per diem Teachers employed as Clerks. Of this sum $192,157 is for paying the salaries of substitute additional Teachers or Clerks, and the remainder, $348,674.96, for pay- ing substitutes in place of absentees. The latter sum is distributed as follows: 27 Substitutes for Absentees. Estimated cost of regular substitutes in place of absentees, and of special substitutes from the several training schools for Teachers for cur- rent year $316,995 42 Add 10 per cent, for average increase of 1908 over present rate 31.699 54 $348,694 96 As appears from the above statement, 10 per cent, is added for average increase for 1908, over estimated cost for 1907. A comparison of the facts concerning the cost of substitutes for the year 1906, as submitted in the departmental estimate a 3i'ear ago, with the corresponding facts submitted in the estimate for 1908, shows that the estimated disbursements for substitutes in place of absentees for 1907, as based upon the actual cost of said Teachers from January i to June 30, 1907, represents an in- crease of $8,905.48, or less than 3 per cent, over the corresponding disbursements for substitutes during the year 1906. In the light of this fact, it is clear that the estimate for said purpose for 1908 is entirely too large. It is, therefore, recommended that the sum of $10,000 be allowed for the average increase of 1908 over the current year, which allowance would represent a deduction of $21,699.54 in the estimate sub- mitted. This would make the total allowance for substitute and per diem Teachers aggregate $491,701.42, which is the amount herein recommended. Recapitulation. To sum up, the deductions herein recommended in the General School Fund estimate for igo8, namely, $332,945 on account of withdrawal of Teachers and duplications in estimate of number of Teachers required to fill vacancies, $122,055.96 in amount asked to provide for increased registration, and $21,699.54 iri amount asked to provide substitutes for absentees, aggregate $476,700.50, and reduce the esti- mate of the Board of Education to $16,526,169.77, which is the amount herein recom- mended for General School Fund purposes for the coming year, said amount being distributed as follows : Allowance for Elementary Schools for 1908, as Recommended in This Repoft. For salaries of persons now employed, May 31, 1907, in day elementary schools, computed at rates which will be operative December 31, 1907 : $14,784,157 00 For annual automatic increments for persons mentioned in item i, above 214,924 49 To provide for increased register between September i and December 31, 1907, and during 1908 603,020 86 For additional compensation for female Teachers of boys' classes.... 272,646 00 28 For additional compensation for female Teachers of mixed classes.. 159,72000 For substitute and per diem Teachers 491,701 42 Total appropriation recommended $16,526,169 "/y Day High Schools, Items 8 to 12, Inclusive. The number of Teachers employed in the high schools of the City on May 31, 1907, was 520 men and 557 women, a total of 1,077. To provide salaries for said corps for the year 1908, and for such additional Teachers as will be needed to fill vacancies, and to provide for increased register, it is estimated that $2,222,713.93 will be required. This amount is distributed as follows : Item 8, for salaries of persons now employed $2,022,500 co Item 9, for actual automatic increments for persons now employed.... 36,362 il Item 10, to fill vacancies existing at the time of the preparation of the estimate 25,650 00 Item II, to provide for increased register up to December 31, 1907. . 60,650 00 Item 12, to provide for increased register during 1908 77,SSi 82 Total $2,222,713 93 iegister. Increase. Per Cent. Increase. iS,i8s 17,065 1,880 12. 19,330 2,26s 13- 20,770 1,440 7-4 21,493 723 3-4 According to Document B, departmental estimate. Board of Education, the aver- age register in the high schools of the City for the past five years is as follows : Year. Year ending July, 1902 Year ending July, 1903 Year ending July, 1904 Year ending July, 1905 Year ending; July, 1906 As will appear from the above statement, the annual increase in the high school registration has been very much less for the past two years than for 1903 and 1904, but according to figures furnished to your Examiner for the purposes of this report by the Associate Superintendent in charge of high schools, the average registration for the year 1907, figures for which were not yet at hand when the estimate, was made up, the average registration in high schools for the year ending July 31, 1907, was 22,913. Said registration represents an increase of 1,438 pupils, or 6.69 per cent. The register for September 13, 1907, which is just at hand, shows a still larger rate of in crease, 2,207 more pupils being registered in the high schools on that date than on the 29 corresponding date of the year preceding. An industrial course for boys is now offered in Manhattan, and a commercial course for girls has been added in Brooklyn, and it is, therefore, probable that provision must be made for an increase in registration during 1908, which will be much greater in proportion than that of 1907 over the pre- ceding year. It is difficult to institute a comparison on the basis of the estimate submitted for .high schools for the year 1908, as is done with other accounts, because hitherto esti- mates and expenditures for high schools have been consolidated with corresponding items for training schools, these two accounts being segregated for the first time in the departmental estimate for 1908. The following figures for high schools alone have been furnished by the Associate Superintendent in charge of high schools for the purposes of this report : General School Fund, Expenditures for High Schools. Per Cent. Year. Amount. Increase. 1904-1905 $1,671,375 93 1905-1906 1,721,642 24 3. 1906-1907 1,902,235 14 10.5 As appears from the above statement, the total disbursements for high schools for the school year ending July, 1907, aggregate $1,902,235.14, which sum is $320,478.79, or approximately 17 per cent, less than the total estimate of the amount of money that will be required for the maintenance of said schools for igo8. It is also to be noted that expenditures for high schools for the school year ending last July repre- sent an increase of 10.5 per cent, over corresponding expenditures for the preceding year, and that expenditures increased at the rate of 10.5 per cent, while registration increased at the rate of 6.6g per cent. The figures just given show that expenditures for high schools have already assumed very large proportions and are increasing at a rapid rate. This is due to the growing demand in all boroughs for a full high school course. The notion seems to have gained ground that the high schools of the City are organized on a somewhat extravagant basis, and there would seem to be some cause for making such a judg- ment. Your Examiner has found that in some schools, especially in the boys' high schools in Manhattan, the corps of Teachers is larger than the number of pupils on register seems, to justify, and that in some instances, expenditures for supplies and apparatus also tend toward extravagance. This tendency is partially due to the fact that supplies and apparatus for the high schools are largely paid for out of special appropriations received from the State, over which the Board of Estimate and Apportionment has no direct control. 30 It would appear, however, that the same economy and thrift which now charac- terizes the management of the Bureau of Supplies should be applied in the adminis- tration of said hi.^h school funds, and an effort should be made to brin^ about this reform during the coming year. Your Examiner believes that appropriations for the high schools for the coming year should be sufficient to provide for the normal extension and development of this highly important branch of the school system in all boroughs. He therefore recom- mends that the allowance for said schools for the year 1908 be fixed at $2,122,458.65. This amount represents an increase of 10 per cent, over the expenditures for high schools for the school year ending July, 1907, with an additional $30,000 to cover the automatic increinents in Teachers' salaries. Although the appropriation herein recom- mended is $100,255.28 less than the estimate submitted, your Examiner believes it to be ample to provide generously for the actual needs of the high schools. Teachers' Training Schools, Items 13 to 16, Inclusive. The Training Schools for Teachers include the New York Training School for Teachers, the Brooklyn Training School for Teachers and the Jamaica Training School for Teachers. Said schools had in their employ 148 Teachers on May 31, 1907. To provide salaries for said corps during the coming year, it is estimated that $248,830 will be required, together with an additional $3,738.42 for annual automatic salary in- crements. In addition to this amount it is estimated that $17,150 will be required to provide for increased register in the Training Schools up to December 31, 1907, and $22,823.32 to provide for increased register during 1908. This makes a total estimate of $292,541.74 for the maintenance of Training Schools for the year 1908. According to figures submitted in the Departmental Estimate, the register of students in the New York Training School for Teachers and the Brooklyn Training School for Teachers has increased approximately 25 per cent, during the past year. At the same time the attendance in the Jamaica Training School for Teachers has de- creased, but this is doubtless due to a change of administration, said school having been transferred to the City by the State a year ago last January. The expectation is that the register in this school will increase from this time forward, as in the case of the other two schools. Considering the prospective needs of the several Training Schools for Teachers, as set forth in Document C of the Departmental Estimate, it is recommended that $273,713 be appropriated for said schools for the year 1908, which sum represents an increase of $24,883, or 10 per cent, in the amount required to pay the Teachers employed on May 31, 1907, at the rate which will be operative next December. In view of the fact that the Model School of the New York Training School will require fewer Teachers in its new building and the uncertainty as to the increase in attendance in the Jamaica School, the appropriation recommended has been fixed at a sum which represents the deduction of $18,828.74 in the estimate submitted. 31 Truant Schools, Items 17 to 19, Inclusive. The estimate of the amount of money that will be required for maintenance of the Truant Schools for the j'ear 1908 aggregates $32,259.61. This estimate is made up of $9,252, which is the amount estimated to be required to pay the salaries of Teachers now employed in the New York Training School and in the Brooklyn Training School, $92.61, which is the amount required to provide for annual automatic increments in the salaries of said Teachers, and $22,915, which is the amount estimated to be required to provide for additional Teachers in the Truant Schools now existing, and for Prin- cipals and Teachers in the new Parental School which it is expected will be opened some time during the early part of the coming year. The detailed statement given on page 70 of the Departmental Estimate states that I Principal, 13 men Teachers, 7 women Teachers, 2 regular substitutes and i sub- stitute additional Teacher will be needed for the coming year. It appears that the estimate of the number of additional Teachers necessary for the Truant Schools for the coming year is largely in excess of the apparent needs, especially in the case of the new Parental School, which has accommodations for only 180 boys but for which a corps of 19 Teachers is estimated to be required. It is, therefore, recommended that a deduction be made in the estimate for additional Teachers for all schools equivalent to the amount required for 6 men Teachers, 4 women Teachers and I regular substi- tute, and that the remainder of the estimate for additional Teachers, amounting to $13)384-20, be allowed. This sum, together with the $9,252 requested for salaries of per- sons now erriployed, and $92.61 requested for annual automatic increments, will amount to $22,728.81, which is the appropriation herein recommended for the Truant Schools for 1908. Should it be necessary to provide more Teachers for the new Parental School than are allowed for herein, the appropriation would still appear to be ample when it is considered that Said school will probably not be opened until April or May. Special Branches in Day Elementary Schools, Items 20 to 23, Inclusive. The Board of Education continues to increase the number of Special Supervisors employed in the elementary schools regardless of the need which exists for such supervision. Perhaps no other subject in the elementary school course is so simple and so easily taught as plain sewing, and still supervision of this branch of instruction continues to be provided for all Teachers regardless of whether they need it or not. It also continues to classify Teachers of cooking, foreign languages and shopwork with Supervisors of special branches, notwithstanding the fact that the former are simply regular class Teachers. From this time forward the number of Supervisors of sewing, music, drawing and physical culture might be considerably reduced, while ad- ditional Teachers of cooking and shopwork are needed every year. The total corps of Special Teachers employed in the elementary schools May 31, ,1907, consists of 288 women and 114 men, an aggregate of 402 as against a correspond ing aggregate of 313 employed on the same date of the preceding year. The Committee 32 on Nomination, Transfer and Assignment, Board of Education, estimates that 29 addi- tional Teachers to fill vacancies and 108 additional Teachers to provide for increased registration will need to be provided for in the 1908 Budget, at an aggregate cost of $116,802.20. This sum, together with $511,630 estimated to be required to provide for the salaries of Special Teachers now employed, and $9,516.43 estimated to be required to provide for annual automatic increments in salaries of said corps, makes a total of $637,948.63, which sum is the amount of money requested for salaries of Special Teachers in day elementary schools for the year 1908. As is already known, after a far reaching investigation of the whole matter of Special Teachers in the elementary schools made by the Finance Department in 1904, the conclusion was reached that expenditures for said purposes are now on an ex- travagant and unscientific basis. The whole system of special supervision in the elementary schools needs to be reorganized, but as yet nothing has been effected in the way of eliminating waste in this branch of the school system. The figures submitted by the Auditor of the Board of Education show that the actual disbursements for special branches in the day elementary schools for the year 1906 aggregate $409,293.24. The books of the Department of Finance show that the payrolls for Special Teachers for August of the current year are on a basis of $493,054.99 per year. Your Examiner believes that expenditures for Special Teachers should not be increased, and it is therefore recommended that no allowance be made for additional Teachers during the coming year, the amount recommended herein being limited to the sum required to pay the corps as now constituted, namely, $493,054.99. Additional Teachers of cooking and shopwork should be provided for by curtailing expenditures for supervisors of sewing, drawing, music and physical training. Evening Schools, Items 24 to 26, Inclusive. Because of a general complaint following the retrenchment of 1904, to the effect that the evening schools were suffering from a lack of funds, the Board of Estimate and Apportionment recommended to the Board of Education that the entire appropriation requested for evening schools for 1906, $694,261, be set aside from the C-neral School Fund appropriation for said year for said purpose, which recommendation was ac- cepted by the Finance Committee of the Board of Education in apportioning the General School Fund for that year. During the progress of the year 1906, it became apparent that the amount recom- mended, $694,261, exceeded the actual needs of the evening schools, and so when the estimate for 1907 was prepared the amount requested for evening schools for the cur- rent year was fixed at $688,318 as against $694,261 for the year preceding. It now appears from the facts submitted by the Auditor of the Board of Education that the actual expenditures for evening schools for the year 1906 aggregate only $580,430.96, which amount is $113,830.04 less than the estimate submitted for said year. 33 The estimate of the amount of money required for evening schools for 1908, ag- gregating $697,225, is distributed as follows : For Evening Elementary Schools — For term beginning January 2, 1908 $220,750 00 For term beginning October 5, 1908 184,410 00 For four new evening schools to be organized September, 1908 6,000 00 Total: $411,16000 For Evening High Schools — • For term beginning January 2, 1908 $I3Sj366 00 For term beginning September 21, 1908 114,859 00 For new high schools to be organized January, 1908 34,220 00 Total : 284,445 00 Fof Supervisors of special branches 1,620 00 Grand total $697,225 00 Notwithstanding the fact that it is proposed to open four new elementary schools, one additional high school and one training school during the year 1908, and to pro- vide three Supervisors of special branches for evening schools in addition to the present corps of Teachers, the total estimate for evening schools for the coming year is only $8,907 more than the corresponding estimate for the current year. These figures go to illustrate how far the estimates submitted by the Board of Education sometimes exceed actual needs. In apportioning the General School Fund for the current year, the Finance Com- mittee 0I the Board of Education set aside $560,000 for the maintenance of evening schools. Your Examiner has been informed that said committee has since added $40,000 to said allowance, thereby making the total apportionment of $600,000 for evening schools for the year 1907. In the light of these facts, an increase of $50,000 would seem to be ample to provide for the needs of this division of the school system for the coming year, and it is therefore recommended that the appropriation for 1908 be fixed at $650,000, and that said appropriation be apportioned between the high schools and the elementary schools in the same ratio as the estimates submitted, no allowance being made for Supervisors of special branches in evening schools. Such an apportionment would allow $384,215 for the elementary schools and $265,785 for the high schools. 34 Vacation Schools and Playgrounds, Recreation Centres and Baths^ Items 27 to 32,^ Inclusive. The proposed expenditures for vacation schools and playgrovnids, evening recrea- tion centres, and baths, for the year 1908 aggregate $296,494.50. The said estimate is distributed as follows : For vacation schools $76,102 50 For vacation playgrounds 86,532 00 For evening recreation centres 109,100 00 For baths ' 10,000 00 For music on evening roof playgrounds 12,672 00 For General Supervisor's vacation schools and playgrounds 2,088 oo $296,494 50 The amount of money estimated to be required for vacation schools and plaj'- grounds, evening recreation centres, and baths, for the year 1908 exceeds the actual expenditures for said schools for the year 1906 by $123,469.97. It exceeds the amount set aside for said schools by the Finance Committee of the Board of Education in apportioning the General School Fund for the current year by $123,494.50, the amount apportioned said schools being $173,000. There are organized at the present time 31 vacation schools, 100 vacation play- grounds, 26 evening recreation centres, and 10 or more baths, which it is proposed to enlarge and maintain during the year 1908 at a cost of $57,457-50, $67,632, $91,100 and $10,000, respectively. In addition to this, it is proposed to organize and maintain 10 new vacation schools, 25 new vacation playgrounds and 5 new evening recreation centres during the year 1908 at a cost of $18,645, $18,900 and $18,000, respectively, and to provide for 9 general supervisors for vacation schools and playgrounds, at an aggre- gate cost of $2,088, and to hire ^^ musicians to furnish music for the evening roof playgrounds, at a cost of $12,672. While the proposed enlargement and extension of the division of the school system represented by the vacation schools and playgrounds, recreation centres and baths, is doubtless desirable, the funds available for educational purposes are limited, and in order to provide for the actual necessities of the regular day schools it therefore seems necessary to hold this division of our educational activities down to what would appear to be a normal rate of growth. Furthermore, there does not appear to be any great natural demand for such an extraordinary extension of these activities at the present time, as is proposed. This is especially true of the recreation centres. It is therefore recommended that the appropriation for vacation schools and playgrounds, recreation centres and baths for the year 1908 be fixed at $185,000, which sum represents an increase of $12,000 over the amount set aside by the Board of Education for said schools for the current year. 35 General Supervision — Items 33 to 36, Inclusive. Expenditures for the general supervision of the school system are nearly stationary at the present time. The estimate for said purpose for igo8 aggregates $280,050, as against a corresponding estimate of $278,999.99 for 1907, and $267,800 for. igo6. The 1908 estimate is distributed as follows : For Board of Superintendents $62,000 00 For District Superintendents 130,000 00 For Board of Examinef s .~ 20,000 00 For Supervisors, Directors, et al 68,0^0 00 $280,050 00 The total expenditures for general supervision for the year 1906 aggregate $269,980.02. It is recommended that the estimate be granted in full. Attendance Officers, Items 37 and 38. It is estimated that $118,900 will be required to pay the salaries of Attendance Officers for the year 1908, $100,900 of this amount being requested to pay the salaries of the present corps, which consists of 76 Officers, and the remaining $18,000 to provide for 20 additional Attendance Officers, at $900 per annum each. The estimate for salaries of Attendance Officers for 1908, $118,900, represents an increase, of $23,200 over the amount set aside for this account by the Finance Com- mittee of the Board of Education in apportioning the Budget for the current year, and an increase of $30,512.61 over the actual disbursements for said purpose from the General School Fund for 1906. The increase in the 1908 estimate is due not only to the fact that more Attendance Officers are to be employed for th^ coming year, but also that the rate of compensating such Officers has been recently increased. At a meeting of the Board of Education, held May 8, 1907, the following schedule was adopted : Salaries of Attendance Officers. First year $900 00 Second year ; . 1,050 00 Third year 1,200 00 Fourth year 1,200 00 Fifth year 1,200 00 Sixth year ■ 1,200 00 Seventh year 1,350 00 Eighth year i,350 00 Ninth year i ,350 00 Tenth year i,Soo 00 Hitherto the minimum salary of an Attendance Officer has been $900, and the maximum $1,200 per year. It is expected that the new salary schedule by offering greater inducements will result in a better service in this division of the Departmental work. 36 The school census taken in this City last fall revealed the fact that the Compulsory Education Law should be more st/ictly enforced, and to this end it appears necessary to provide a larger number of Attendance Officers, t'.:e present force being insufficient to cover adequately the entire City. Your Examiner is informed that large areas in Queens and Richmond are not covered at the present time because the Department of Education is unable to assign to said territory the neces- sary number of Officers. The vigorous enforcement of the Compulsory Education Law is highly desirable, and for this reason it is recommended that the amount re- quested for salaries of Attendance Officers for 1908 be granted in full. Corporate Schools, Item 39. As for a number of years past, the Board of Education estimates that $300,000 will be required to provide for the payment of a per capita of $15 per pupil for each of 20,000 children in attendance in the corporate schools of the City. Expenditures for corporate schools for three years past have been as follows : 1904 $280,950 00 1905 $280,995 00 1906 $282,690 00 Li apportioning the General School Fund for the current year, the Finance Com- mittee of the Board of Education set aside the sum of $285,000 for corporate schools, and your Examiner recommends that the same amount be allowed for 1908. Lecturers' Fees, Item 40. The Superintendent of Evening Lectures continues to request $81,000 per year for paying the fees of persons employed to deliver lectures in the evening lecture centres, which are maintained in the several boroughs, and the Board of Education has fixed its estimate for 1908 at said amount, notwithstanding the fact that ex- penditures for lecturers' fees for 1906 aggregate onlj^ $64,125.86, and that the Finance Committee of the Board of Education set aside only $65,650.87 for this purpose for the current year. Your Examiner believes that the full amount requested for this purpose for 1908 is needed, if the evening lecture system is to maintain a high standard of instruction, and it is therefore recommended that the estimate be granted in full. Summary. The General School Fund appropriation for 190S, as per present schedule, recom- mended in this report, aggregates $21,038,075.22. As appears from Schedule "A," heretofore given, said sum represents an increase of $1,192,204.64 over the correspond- ing appropriation for the current year, as against a corresponding increase of $1,106,- 447.61 for the current year over the year preceding. The appropriation herein recom- mended exceeds expenditures from the General School Fund for 1906 by $2,296,427.06, and represents an increase of a fraction over 6 per cent, over the Budget allowance for 1907. It would therefore appear to^ be ample to provide for all necessary dis- bursements for the purposes of said fund for the coming year. 37 ANALYSIS OF SPECIAL SCHOOL FUND ESTIMATE. The estimate of the amount of money that will be required for the purposes of the Special School Fund for the year 1908 aggregates $6,550,752.38, which amount exceeds the appropriation for said fund for the current year by $1,480,694.80. Said estimate for the said Special School Fund for the year 1908 includes all moneys estimated to be required for the maintenance of the school system during the coming year, except the money required for paying the salaries of the teaching force, and contains twenty separate items which are distributed as follows : Summary of Special School Fund Estimate for 1908. Number of Item. Title of Account. Amount Requested for 1908. Compared with 1907 Ap- propriation. Increase. Decrease. 13- 14. $9,372 02 9,625 00 Supplies $1,367,565 GO General Repairs 1,719,019 70 $958j77i 70 Furniture and Repairs of 241,510 00 67,352 00 Pianos and Repairs of 41,125 00 21,225 00 Fire Alarms 20,685 00 18,185 00 Equifrtiient of Science Rooms 48,600 00 48,600 00 Equipment of Gymnasiums, Workshops, Kitchens and Kindergartens in Old Buildings 92,630 00 17,630 00 Fuel 501,800 53 50,706 53 Rents 90,308 98 Compulsory Education 56,875 00 Comotilsory Education, the New York Parental School and Farm 29,352 30 29,352 30 Transportation 62,833 52 1 7,333 5^ Water ;. . 5,5oo 00 3,100 00 Salaries of Officers, Clerks and Other Em- ployees 433,409 99 55,059 99 Support of Nautical School 77, 051 5o 32,051 50 Incidental and General Expense Fund 116,000 00 Light for the Hall of the Board of Educa- tion • 2,599 00 Care of School Buildings and Grounds (formerly Salaries of Janitors in All Schools) 1,520,69686 178,23728 Lectures 87,700 00 Common School Libraries and Libraries and Apparatus, Regents' Schools 35,49° 00 2,296 00 Total amount requested $6,550,75238 $i,.:i99,900 82 19,206 02 Net increase $1,480,694 80 $ig,2o6 02 As will appear from the above statement, the most striking features of the 1908 Special School Fund Estimate are the enormous increase requested for the General Repairs Account, and the fact that in spite of the growth of the school system no increase is requested for the Supplies Account. It is also to be noted that the title of the account formerly called "Salaries of Janitors in all Schools" has been changed to "Care of School Buildings and Grounds," an increase of $178,237.28 being requested for said account. The amounts requested for the several remaining accounts repre- sent increases of either larger or smaller amounts, except in the case of Rents, and the Incidental and General Expense Fund, the seeming decrease in the amount re- quested for compulsory education being offset by an estimate of $29,352.30 for the New York Parental School and Farm, which is simply a new feature of compulsory education. The estimates and appropriations, as supplemented by Special Revenue Bonds for Special School Fund purposes for the past six years, have been as follows : Departmental Budget Special Reve- Year. Estimate. Allowance. nue Bonds. 1903 $5,462,87910 $4,411,13428 . 1904 5.995,457 75 4,612,134 28 $316,343 T2. 190S 5,503-563 35 4,213,149 03 80,000 00 1906 3,722,074 49 4,618,76s yz 500,000 00 1907 5,930,421 41 5,070,057 58 1908 V 6,550,75238 It is to be noted that a comparatively small increase, $201,000, was allowed for the Special School Fund for 1904, and that a transfer of $281,343.72 was afterward made from said appropriation to the General School Fund for said year, said allowance being inadequate, also that the allowance for 1905 represented a decrease. These facts disclose a deficit which has existed in the Special School Fund since 1904, and which it is proposed to cover in the allowance for 1908. The total expenditures from the 1906 account aggregate $4,613,245.72 as against a Budget allowance of $4,618,765.72. It is to be noted in this connection that the apparent surplus in the Budget allowance for 1906 has been for the most part covered by a transfer of $5,000 made from the Special School Fund for said year to the General School Fund for said year, the latter account being inadequate for General School Fund purposes. The allowance recommended in this report to be appropriated for the Special School Fund for the year 1908 aggregates $5,674,888.37. This amount represents a net increase of $604,830.79 over the Special School Fund appropriation for the current year, which net increase is for the most part distributed among five accounts, as 39 follows: An increase of $500,000 in the General Repairs Account, an increase of $50,706.53 in Fuel Account, an increase of $34,980 in the Salaries of Officers, Clerks and Other Emploj^ees Account, an increase of $66,387.28 in the Care of School Build- ings and Grounds Account, and a decrease of $75,ooo in the appropriation recom- mended for the equipment of gj'mnasiums, workshops, kitchens and kindergartens in old buildings, which recommendations are explained in detail hereinafter in the analyses of said accounts. As will appear from the following summary of the Special Scjiool Fund for 1908, presented herewith and marked Schedule "B," a full comparison has been made be- tween the estimates for 1908, the 1907 appropriations and amounts made available by transfer, and the 1906 account expenditures : 40 Schedule Summary of Special School Fund Number of Account. Title of Account. 1906 Appropri- ation Account, Expenditures and Liabilities, Per Appropriation Depart- for 1907. mental Esti- mate. Transfers of Appropri- ation Account, 1907, Authorized by Board of Estimate and Apportionment. Dr. Cr. Supplies General Repairs Furniture and Repairs of. Pianos and Repairs of... Fire Alarms Equipment of Science Rooms Equipment of Gymnasiums, Work- shops, Kitchens and Kindergar- tens in Old Buildings Fuel Rents *Compulsory Education Transportation 13- 14. IS- 16. 17- 18. Water Salaries of Officers, Clerks and Other Employees Support of Nautical School Incidental and General Expense Fund Light for _ Hall of the Board of Education Care of School Buildings and Grounds Lectures Common School Libraries and Libraries and Apparatus, Re- gents' Schools pi. 377,564 72 $1,367,565 00 696,705 so 760,248 00 165,827 82 174,158 00 18,899 00 19,900 00 2,267 21 2,500 00 451,864 00 77,891 68 58.499 00 40.500 00 4,323 28 333,350 00 46,500 00 121,000 00 2,599 00 1,102,180 51 77,700 00 35,574 00 75,000 00 451,094 00 99,681 00 66,500 00 45,500 00 2,400 00 378,350 00 45,000 00 116,209 00 2,599 00 1,342,459 58 87,700 00 33,194 00 Total. 4^,613,245 72 $5,070,057 58 * The Compulsory Education Account for 1908 has been consolidated. It includes the regular the appropriation recommended for the maintenance of the New York Parental School and Farm 41 "B." for 1908, All Boroughs Consolidated. Total Appropria- Amount tion Available Requested for 1907. for igo8. Compared with 1907 Appropriation. Amount ■ '^ \ Recommended Increase. Decrease. for 1908. Compared with 1907 Appropriation. Increase. Decrease. $1,367,565 00 760,348 00 174,158 00 19,900 00 2,500 00 75,000 00 451,094 00 99,681 00 66,500 00 45,500 00 2,400 00 378,350 00 45,000 00 116,209 00 2,599 00 1,342,459 58 87,700 00 33,194 00 $1,367,565 00 1,719,019 70 241,510 00 41,125 00 20,685 00 48,600 00 92,630 00 501,800 53 90,308 98 86,227 30 62,833 52 5,500 00 433,409 99 77,051 50 116,000 00 2,599 00 1,520,696 86 87,700 00 35,490 00 $958,771 70 67,352 00 21,225 00 18,185 00 48,60c 00 17,630 00 50,706 53 19,727 30 17,333 52 3,100 00 55,059 99 32,051 50 178,237 28 2,296 00 $1,367,565 00 1,260,248 00 $500,000 00 185,000 00 10,842 00 20,000 00 100 00 3,500 00 1,000 00 501,800 53 50,706 53 82,308 98 70,000 00 3,500 00 55,000 00 9,500 00 5,500 00 3,100 00 413,330 00 34,980 00 60,000 00 15,000 00 116,000 00 2,599 00 1,408,846 86 66,387 28 87,700 00 35,490 00 2,296 00 $75,000 00 17,372 03 $5,070,057 58 $6,550,752 38 $1,490,275 82 $9,581 02 $5,674,888 37 $697,411 81 $92,581 oa Compulsory Education Appropriation hitherto segregated by boroughs (item 10 of the estimate) and (item 1: of the estimate). 42 Recapit Number of Account. Title of Account. 1^66 Appropri- ation Account, ExDenditures and Liabilities, Per Appropriation Depart- for 1907. mental Esti- mate. Transfers of Appropri- ation Account, 1907, Authorized by Board of Estimate and Apportionment. , : A _^ Dr. Cr. Total expenditures and liabilities chargeable to 1906 Appropriation Account $4,613,245 72 Total appropriation for 1907 Total estimate for igoS $5,070,057 58 Total amount recommended for 190S Total increase^ recommended for 1908 over appropriation for 1907 Total decrease recommended for 1908 below appropriation for 1907 Net increase recommended for 190S over appropriation for 1907 43 uiation. Compared with 1907 Compared with 1907 Total Appronria- Amount Appropriation. Amount Appropriation, tion Available Requested , ■ -^' ^ Recommended , -^ — for 1907. for 1908. Increase. Decrease. for 1908. Increase. Decrease. $6,550,732 3S $5;674,888 37 $697,411 Si 92,581 02 9604,830 79 Inasmuch as the Charter requires that Budget allowances for the Special School Fund shall be apportioned by boroughs, the accounts contained in the foregoing com- parative summary, Schedule "B," have been segregated by boroughs, as will appear in the summary presented herewith and marked Schedule "C." Concerning the borough distribution of the appropriations for 1908 as herein recommended, it should be noted that they are apportioned among the several boroughs in the same ratio as the estimates submitted bv the Board of Education. 44 Schedule Summary of Special School Fund Number of Account. Title of Account. 1906 Appropri- ation Account, Expenditures and Liabilities, Per Appropriation Depart- for 1907. mental Esti- mate. Transfers of Appropri- ation Account, 1907, Authorized by Board of Estimate and Apportionment. , A ^ Dr. Cr. Borough of Manhattan — Supplies General Repairs 3. Furniture and Repairs of 4. Pianos and Repairs of 5. Fire Alarms Fuel Rents Transportation Equipment of Science Rooms. Equipment of Gymnasiums, Work- shops, Kitchens and Kinder- gartens in old buildings Borough of The Bronx — Supplies General Repairs . . . '. Furniture and Repairs of Pianos and Repairs of 5. Fire Alarms Fuel Rents Transportation Water Equipment of Science Rooms. Equipment of Gj'mnasiums, Work- shops, Kitchens and Kinder- gartens in old buildings $611,346 00 250,184 32 68,697 60 5,758 00 800 00 179,162 00 36,201 49 1,462 00 $626,346 00 276,046 00 74,380 00 5-993 00 800 00 185,297 00 47,351 00 1,430 00 35,300 00 ^121,156 00 $121,156 00 71,802 00 71,008 00 14,315 00 2,091 00 200 00 46,602 00 5,527 25 11,906 00 500 00 23,171 00 1,990 00 200 00 49,673 00 10,750 00 13,070 00 500 00 $7,500 00 $1,153,611 41 $1,252,933 00 $7,500 00 $274,099 25 $306,918 00 45 "C." for 1908, Segregated by Boroughs. Compared with 1907 ' Compared with 1907 Total Appropria- Amount Appropriation. Amount Appropriation, tion Available Requested , ^ . Recommended for 1907. for 1908. Increase. Decrease. for 1908. Increase. Decrease. $626,346 00 $626,346 00 $626,346 00 276,046 00- 510,912 4S $234,866 48 $374,545 71 $98,499 71 74,380 00 86,586 00 12,206 00 66,322 50 5,993 00 14,925 00 8,932 00 7,258 00 1,265 00 800 00 2,000 00 1,200 00 1,500 00 700 00 177,797 00 200,641 94 22,844 94 200,641 94 22,844 94 47,351 00 41,121 38 $6,229 62 38,121 38 9,229 6a 1,420 00 1,736 30 Z'^(> 30 1,518 00 98 00 12,000 00 12,000 00 35,300 00 38,820 00 3,520 00 $1,245,433 00 $1,535,089 10 $295,885 J2 $6,329 (>2 $1,316,253 S3 $123,407 65 $52,587 II $121,156 00 $121,156 00 209,940 S3 39,978 00 5,475 00 500 00 52,270 49 4,150 00 11,766 10 4,800 00 3,775 00 138,932 83 16,807 00 3,48s 00 300 00 2,597 49 4,800 00 $121,156 00 153,876 28 30,617 50 2,662 00 500 00 52,270 49 3.150 00 10,301 50 71,008 00 $82,868 7,446 672 300 2,597 28 50 00 00 49 23,171 00 1,990 00 200 00 49,673 00 10,750 00 $6,600 1,303 500 00 90 00 $7,600 2,768 500 00 50 00 13,070 00 500 00 15,400 00 11,625 00 15,400 00 $306,918 00 $453,811 42 $166,922 32 $20,028 90 $374,533 77 $93,884 2y $26,268 SO 46 Ntimber of Account. Title of Account. 1906 Appropri- ation Account, Expenditures and Liabilities, Per Appropriation Depart- for 1907. mental Esti- mate. Transfers of Appropri- ation Account, 1907. Authorized by Board of Estimate and Apportionment. Dr. Cr. Borough of Brooklyn — 1. Supplies $493,641 72 2. General Repairs 222,910 95 3. Furniture and Repairs of 39,395 73 4. Pianos and Repairs of S.S58 00 5. Fire Alarms 1,000 00 8. Fuel 158,942 00 g. Rents 18,785 00 12. Transportation 2,744 00 13. Water 200 00 6. Equipment of Science Rooms 7. Equipment of Gymnasiums, Work- shops, Kitchens and Kinder- gartens in old buildings $468,642 00 251,490 00 31,833 00 6,567 00 1,000 00 139,984 00 19,820 00 2,270 00 200 00 18,400 00 $943>i77 40 $940,206 00 Summary of Special School Fund Number of Account. Title of Account. 1906 Appropri- ation Account, Expenditures and Liabilities, Per Appropriation Depart- for 1907. mental Esti- mate. Borough of Queens. 1. Supplies $106,298 00 $107,798 00 2. General Repairs ii5)395 23 129,888 00 3. Furniture and Repairs of 34,473 49 33,694 00 4. Pianos and Repairs of 3,857 00 3,758 00 5. Fire Alarms 267 21 500 00 8. Fuel 46,308 00 54,804 00 9. Rents 6,707 98 11,210 00 12. Transportation 17,472 00 20,310 00 13. Water 2,62328 1,20000 Transfers of Appropri- ation Account, 1907, Authorized by Board of Estimate and Apportionment. Dr Cr. $9,000 00 47 Total Appropria- Amount tion Available Requested for 1907. for 1908. Compared with 1907 Appropriation. Amount ^ ^, Recommended Increase. Decrease. for 1908. Compared with 1907 Appropriation. A Increase. Decrease. 5468,642 00 251,490 00 31,833 00 6,567 00 1,000 00 139,984 00 19,820 00 2,270 00 300 00 1468,642 00 558,264 39 65,298 00 11,150 00 1,000 00 162,910 65 23,086 88 4.287 40 200 00 23,400 00 306,774 39 33,465 00 4,583 00 22,^26 65 3,266 88 2,017 40 $468,642 00 409,328 55 50,024 00 5,422 00 1,000 00 162,910 65 21,086 88 3.751 00 200 00 157,838 55 18,191 00 22,926 65 1,266 88 1,481 00 18,400 00 16,640 00 ^0,206 00 $1,353,279 32 $413,073 32 $1,122,365 08 $201,704 08 $19,545 00 for 1908, Segregated by Boroughs, Total Appropria- Amount tion Available Requested for 1907. for 1908. Compared with 1907 Appropriation. Increase. Decrease. Amount Recommended for 1908. Compared with 1907 Appropriation. A Increase. Decrease. $107,798 00 $107,798 00 129,888 00 366,972 00 $237,084 00 33,694 00 33,846 00 2,152 00 3,758 00 4,925 00 1,167 00 500 00 6,435 00 5,935 00 63,804 00 62,222 50 11,210 00 11,000 72 20,310 00 34,541 12 14,231 12 1,200 00 5,000 00 3,800 00 $i,s8i so 209 28 $107,798 00 269,062 95 27,454 00 2,396 00 500 00 62,222 so 10,000 y2 30,233 so 5,000 00 9,923 50 3,800 00 $6,240 00 1,362 00 1,581 so 1,209 2S 48 Number of Account. Title of Account. 1906 Appropri- ation Account. Expenditures and Liabilities, Per Appropriation Depart- for 1907. mental Esti- mate. Transfers of Appropri- ation Account, 1907, Authorized by Board of Estimate and Apportionment. , A ^ Dr. Cr. 6. Equipment of Science Rooms 7. Equipment of Gymnasiums. Work- shops, Kitchens and Kindergar- tens in Old Buildings 333,401 19 $367,287 00 $9,000 00 Borough of Richmond. Supplies General Repairs Furniture and Repairs of.... Pianos and Repairs of Fire Alarms Fuel Rents Transportation Water Equipment of Science Rooms Equipment of Gymnasiums, Work- shops, Kitchens and Kindergar- tens in Old Buildings $44,123 00 36,413 00 8,94,7 00 1,63s 00 20,850 00 2,329 96 6,916 00 1,000 00 $42,623 00 31,816 00 II, •So 00 1,592 00 31,336 00 $1,500 00 3,810 00 8,430 00 500 00 il22,2I3 96 ;i2i,962 00 $1,500 00 Board of Education. I. Supplies 9. Rents 10. Compulsory Education (all bor- oughs consolidated) 14. Salaries of Ofticers, Clerks and other employees 15. Support of Nautical School 16. Incidental and General Expense Fund 17. Light for the Hall of Board of Ed- ucation 18. Care of School Buildings and Grounds 19. Lectures 30. School Libraries, and Libraries and Apparatus, Regents' Schools.... $1,000 00 $1,000 00 8,340 00 7,740 00 58,499 00 66,500 00 333,350 00 378,350 00 46,500 00 45,000 00 121,000 00 116,209 00 2,599 00 2,599 00 1,102,180 51 1,342,459 58 77,700 00 87,700 00 35,574 00 33,194 00 $1,786,742 S' $2,080,751 58 49 Compared with 1907 Total Appropria- Amount Appropriation. Amount tion Available Requested , ^ ,, Recommended for 1907. for 1908. Increase. Decrease. for 1908. Compared with 1907 Appropriation. Increase. Decrease. 4,125 00 6,600 00 11,255 00 6,600 00 7,130 00 4,125 00 $376,287 00 $652,595 34 $278,099 12 $1,790 78 $514,667 67 $152,898 45 $14,517 78 $42,623 00 31,816 00 11,080 00 1,592 00 19,836 00 2,810 00 8,430 00 500 00 1,775 00 $42,623 00 72,930 00 13,802 00 4,650 00 10,750 00 23,754 95 1,700 00 10,502 60 300 00 1,800 00 3,740 00 [)4,i,ii4 00 2,722 00 3,058 00 10,750 00 3,918 95 2,072 60 1,800 00 1,965 00 $1,110 00 53,434 51 10,582 00 2,262 00 23,754 95 700 00 9,196 00 300 00 $2i,6i8 51 670 00 3,918 95 766 00 )120,462 00 $186,552 55 $67,400 55 $1,310 00 $142,852 46 $26,973 46 $498 00 1,775 00 ,583 00 $1,000 00 7,740 00 66,500 00 378,350 00 45,000 00 116,209 00 2,599 00 $1,000 00 9,250 00 86,227 30 433,409 99 77,051 50 116,000 00 2,599 00 1,34^,459 58 1,520,696 86 87,700 00 87,700 00 $1,510 00 19,727 30 55,059 99 32,051 SO $209 00 $1,000 00 9,250 00 70,000 00 413,330 00 60,000 00 116,000 00 2,599 00 1,408,846 86 87,700 00 35,490 00 $1,510 00 3,500 00 34,980 00 15,000 00 ,387 28 2,296 00 $209 00 $2,080,751 58 $2,369,424 65 f209 00 $2,204,215 fi23,673 28 $209 00 53 Supplies, Item i. The account in the. Special School Fund appropriation entitled Supplies covers all disbursements for school supplies, for Janitors' supplies and for the carting of the same from the supply depositories to the school buildings. School supplies include text books, blank books and pads, pens and pencils, kindergarten materails and ma- terials for teaching drawing, manual training, sewing, cooking, physical training and elementary science, together with various miscellaneous articles too numerous to mention. " The estimate of the amount of money that will be required to purchase and dis- tribute school supplies for the year 1908 aggregates $1,367,565, and is distributed as follows: Manhattan $626,346 00 The Bronx ■ • 121,156 00 Brooklyn 468,642 GO Queens 107,798 00 Richmond 42,623 00 Board of Education 1,000 00 $1,367,565 00 It is to be noted that the estimate of the amount of money required to provide supplies for the year 1908 is the same as the appropriation for the current year and the year preceding, and also that it is less than the estimates for 1904, 1905 and 1906, as will appear from the following statement; 1904 estimate for supplies $1,607,916 89 1905 estimate for supplies 1,423,938 90 1906 estimate for supplies 1,449,423 50 1907 estimate for supplies 1,367,564 72 1908 estimate for supplies ^ 1,367,565 00 It is very evident that the amount requested for supplies for igo8 represents the minimum sum necessary to provide for the schools on the basis of the economical methods of purchase and distribution which now obtain, and it is therefore recom- mended that said estimate be granted in full. ' General Repairs, Item 2. It is difficult to determine the amount of money that will be required for the coi-ning year to keep five hundred and more school buildings in adequate repair. The school plant is so scattered and extensive, and the wear and tear on school buildings is so much greater than on most other public buildings maintained by the City, that expenditures for general repairs must necessarily be enormous. The estimate of the 51 amount of money required for said purpose for the year 1908 aggregates $1,719,019.70, which amount exceeds the corresponding appropriation for the current year by $958,771.70. It exceeds expenditures from the Appropriation Account (exclusive of Special Revenue Bonds) for the year 1906 by $1,022,314.20. The 1908 estimate is dis- tributed as follows: Repairs — General $972,590 6^ Sanitary 196,928 00 Heating • '. 267,047 00 Electric 97,162 00 Salaries 185,292 93 $1,719,019 70 In order to understand the present status of the General Repairs Account it is necessary to take a retrospective view of the matter. The appropriation for General Repairs for the year 1903 was $1,000,000, and for 1904, $1,044,000, but since 1904 the appropriation for said account has represented a deficit each year, the idea being that said deficit should be covered by charging such general repairs as properly constitute "permanent betterments," under section 47 of the Charter, as amended, to the Cor- porate Stock Account, and by issuing Special Revenue Bonds to supplement the General Repairs appropriation. The Budget allowances for the General Repairs Ac- count for the past three years, and the issue of Special Revenue Bonds to supplement said allowances, have been as follows: General Repairs, Appropriation Account as Supplemented by Special Revenue Bonds. Special Year. Budget Revenue Allowance. Bonds. 1904 $1,044,000 00 $3iC,343 70 1905 • 641,126 40 80,000 00 1906 660,248 00 500,000 00 1907 760,248 00 As appears from the above statement, the Budget allowance for the General Re- pairs Account for the year 1904 amounted to $1,044,000. Owing to a general reduc- tion in school appropriations for that year it was found necessary to transfer $381,- 343.72 from said General Repairs Account to the General School Fund and the Sup- plies Account for said year, $281,343.72 having been transferred to the former account 52 and $100,000 to the latter, by a resolution of the Board of Estimate and Apportionment adopted Jmie 3, 1904. ' This left a net amount available for General Repairs for the year 1904 of $662,656.28, which sum being insufficient was afterward supplemented by an issue of Special Revenue Bonds to the amount of $316,343.72. For 1905 the Budget allowance for General Repairs was held down to $641,126.40, as against an estimate of $1,191,126.40, which allowance was supplemented bj^ an issue of Special Revenue Bonds, but only to the amount of $80,000. For 1906 the Budget allowance for General Repairs was $660,248, as against an estimate of $1,185,247.74, which allowance was supplemented by an issue of Special Revenue Bonds to the amount of $500,000. The Budget allowance for the General Repairs Account for the current year was fixed at $760,248, as against an estimate of $1,379,232.38. As yet the Board of Educa- tion has not requested an issue of Special Revenue Bonds to supplement said allow- ance, although the allowance for Manhattan is already expended, and balances in the accounts for the other boroughs are very small. Up to a recent date no effort had been made to determine the actual cost of the vast plant operated by the Board of Education, but during the past year the Auditor of said Board has been preparing such a statement. It appears from the summary of said statement given herewith, which will appear in the forthcoming report of the Board of Education for the year 1906, and which has been furnished to your Examiner for the purposes of this report, that the actual cost of the school plant is as follows: Cost of the Public School Plant as Appears in Annual Financial Report of the Board of Education for 1906. , Sites. Buildings. Equipment. Total. Manhattan $18,021,390 17 $28,122,418 20 $5,118,099 14 $51,261,907 51 The Bronx 1,696,256 86 6,840,070 79 1,421,713 52 9,958,041 17 Brooklyn 4,185,183 13 20.506,965 90 3.25^,53696 27,944,685 99 Queens 805,463 64 5,243,225 53 1,003,017 65 7,051,706 82 Richmond 241,597 39 1,683,141 22 416,786 18 2.341,534 79 Total $24,949,891 19 $62,395,821 64 $11,212,153 45 $98,557,866 28 Taking into consideration the various properties which have been transferred to the Board of Education and its predecessor, the New York Public School Societ}', from time to time for educational purposes for a merely nom^inal consideration, together with the enormous increase in real estate since the various school sites now owned by the Board of Education were acquired, especially since consolidation, it is estimated \ 53 that the school plant at the present time represents an actual value of approximately $150,000,000. This fact, together with the extraordinary wear and tear to which buildings occupied for public school purposes are subjected, throws light on the enormous amount of money estimated to be required to keep said plant in adequate repair. In many instances a given building is not only used during the day, but it is also used during the evening for evening schools, evening lectures and recreation centres, and in many instances during the summer vacation for vacation schools and playgrounds. In fact school buildings are frequently in such constant use that it is difficult to arrange for necessary repairs therein without interrupting school work. The maintenance of the school plant, as provided for in the General Repairs Ac- coimt, includes repairs to sanitar}^, heating, and electric apparatus, and salaries for Inspectors, Wiremen, Draughtsmen, etc., in addition to such ordinary repairs as are necessary in all buildings from time to time. The figures furnished by the Auditor of the Board of Education for the purposes of this report show that expenditures for general repairs for the several boroughs for the year 1906 aggregate $1,107,635.28, said amount being distributed as follows : Cost of Maintaining the School Plant for the Year igo6. Repairs — - Ordinary $761,579 64 Sanitary ; 98,913 20 Heating 212,995 22 Electric 31,261 88 Electric power ' 2,885 34 Total $1,107,635 28 In the light of the figures given above, which show that the actual expenditures for general repairs to the school plant for the year 1906 aggregate $1,107,635.28, and of the other facts just stated, it is apparent that the appropriation for the General Repairs Account for the year 1908 must represent a very substantial increase over the Budget allowance for said purpose for the current year, if the needs of the schools are to be covered without the issue of Special Revenue Bonds. Your Examiner would, there- fore, recommend that the appropriation for General Repairs for the year 1908 be fixed at $1,260,248, which amount represents an increase of $500,000 over the corresponding allowance for said account for the current year. EQUIPMENT OF SCHQOL PLANT. Furniture and Repairs of, Pianos and Repairs of, Fire Alarms, Equipment of Science Rooms, Gymnasiums, Workshops, Kitchens and Kindergartens, Items 3, 4, 5, 6 and 7 of the 1908 Estimate. The original equipment of a new school building includes desks, chairs, tables, book-cases, cabinets and other articles of furniture, musical instruments, fire alarms 54 and all the various articles necessary to furnish offices, libraries, auditoriums, kitchens, gymnasiums, work-shops, science rooms, kindergartens. Expenditures, therefore, are chargeable to the Corporate Stock Account, but^when any part of said school equipment needs to be repaired or renewed, the expense thereof is chargable to one of the Special School Fund appropriation accounts now under consideration. According to the figures submitted in the estimate, expenditures for school equip- ment from the 1906 account are as follows : Expenditures for Equipment of School Plant from 1906 Account. Furniture and repairs of $165,827 82 Pianos and repairs of 18,899 00 Fire alarms 2,267 21 Total $186,994 03 No separate account was kept for disbursements for equipment of science rooms, gymnasiums, work-shops, kitchens and kindergartens in old buildings from the 1906 account, said items of proposed expenditure having been presented as separate items for the first time in the 1907 Departmental Estimate, in which $33,325 was requested for the former and $151,440 for the latter. No allowance was made in the Budget of the current year for the equipment of science rooms, but $75,000 was allowed for the equipment of gymnasiums, work-shops, kitchens and kindergartens in old buildings, most of which sum was set aside by the Board of Education for the equipment of said rooms in old buildings in the more crowded sections of the Boroughs of Manhattan and Brooklyn, this need being considered the most urgent. In the 1908 estimate $48,600 is requested for the equipment of science rooms, and $92,630 for the equipment of gymnasiums, work-shops, kitchens and kindergartens in old buildings. After conferring with the Superintendent of School Buildings and the Building Committee of the Board of Education, and considering the matter in relation to the large increase which is recommended herein for the General Repairs Account for the coming year, your Examiner is of the opinion that no allowance should be made for these specific items in the 1908 Budget, an agreement having been made with the Building Committee to the effect that whatever sums can be made available for said purposes from the General Repairs Account will be utilized therefor. It should be noted in this connection that the estimates submitted for proposed expenditures of this nature for 1907 and for 1908 were placed in the Departmental Estimates for said years at the solicitation of the Board of Superintendents and without the approval of the Building Committee, under whose jurisdiction such matters properly belong, expendi- tures of this nature being in realit}^ repairs to old buildings. As to the amount requested for furniture and repairs of for the year 1908, $241,510, which amount represents an increase of $67,352 over the Budget allowance for said purpose for the current year, and of $75,682.18 over expenditures for said 55 purpose 'from the 1906 account, it would appear that the bulk of said increase is re- quested for the boroughs of Brooklyn and The Bronx, in which borouglis it is pro- posed to do over or refinish the school furniture in entirety in a large number of old buildings. Considering said estimate in relation to the expenditures for furniture and repairs of from the 1906 account, and to the needs of various other Special School Fund accounts for large increases for the coming year, your Examiner would recom- mend that the allowance for furniture and repairs of for the year 1908 be fixed at $185,000, which suni exceeds the appropriation for the current year by $10,842. As all schools are now provided with musical instruments, expenditures for pianos and organs are fast assuming large proportions. The books of the Finance Department show that expenditures from the Corporate Stock Account for pianos for new buildings for the past five j-ears aggregate $9,379 for 1903, $7>i25 for 1904, $5,295 for 1905, and $13,825 for 1907 to date, a total of $35,624, no contracts for pianos for new buildings having been awarded during the year 1906. In addition to the above mentioned disbursements from the Corporate Stock Account for the purchase of new pianos for new buildings, the Board of Education has adopted the policy of installing pipe organs in high school buildings and de- fraying the cost thereof from the Regent's Fund — a State appropriation for high school purposes. A contract to the amount of $3,000 was awarded for a pipe organ in the Girls' High School of Brooklyn, in December, 1903. Following upon this, a similar instrument was installed in the Morris High School, in the Borough of The Bronx, at a cost of $6,925, one in the De Witt Clinton High School, Borough of Manhattan, at a cost of $7,000, and a contract has been awarded for the construction of a pipe organ in the Erasmus High School, Borough of Brooklyn, at a cost of $7,000. This makes an aggregate of $23,925 for pipe organs chargeable to the Regent's Fund. In addition to disbursements from the Corporate Stock Account for pianos for elementary schools and from the Regent's Fund for pipe organs for high schools, the Board of Estimate and Apportionment appropriates a given sum for replacing and repairing old pianos, the appropriations for said purpose for the past three years having been as follows: $14,099 for 1905, $18,899 for 1906, and $19,000 for 1907. The amount requested for said purpose for 1908 aggregates $41,125, which sum exceeds the appropriation for the current year by $21,225, and actual expenditures for said purpose from the 1906 account by $22,226. The 1908 estimate is distributed as follows : 1908 Estimate for Pianos and Repairs of. BOROUGH OF MANHATTAN. Twenty-one grand pianos $8,925 00 Twenty upright pianos 5,ooo 00 Tuning, repairs, etc 1,000 00 $14,925 00 56 BOROUGH OF THE BRONX. Seven grand pianos $2,975 oo Eight upright pianos ' 2,000 00 Tuning, repairs, etc 500 00 5,475 00 BOROUGH OF BROOKLYN. Eighteen grand pianos $7,650 00 Ten upright pianos 2,500 00 Tuning, repairs, etc 1,000 00 11,150 00 BOROUGH OF QUEENS. Five grand pianos (small) 2,125 00 Eight upright pianos 2,000 00 Tunning, repairs, etc 800 00 4,925 00 BOROUGH OF RICHMOND. Six grand pianos 2,650 00 Six upright pianos l,5oo 00 Tuning, repairs, etc 500 00 4,650 00 Total $41,125 00 Considering the large disbursements made from accounts other than the Special School Fund for musical instruments, it would appear to your Examiner that the allowance for pianos and repairs of, for the coming year, should not exceed $20,000, which amount is hereby recommended for said account. When the departmental estimate for 1908 was prepared, it was estimated that $20,685 would be required to install new fire alarms and repair present connections in the various school buildings of the City. This sum exceeds the appropriation for said purposes for the nn-v -^ v-"r by $18,185, and corresponding expenditures from the 1906 account by $18,417.79. The 1908 estimate is distributed as follows : Estimate for Fire Alarms for 1908. BOROUGH OF MANHATTAN. General repairs to present connections $2,000 00 BOROUGH OF THE BRONX. General repairs to present connections 500 00 BOROUGH OF BROOKLYN. General repairs to present connections 1,000 00 BOROUGH OF QUEENS. Installation, etc .- 6,435 00 BOROUGH OF RICHMOND. For connecting thirt3'-five school buildings in the borough with the fire alarm system of the City 10,750 00 Total $20,685 00 57 In the Budget for 1907 an allowance of $2,500 was made for general repairs to fire alarms in various schools in the Boroughs of Manhattan, The Bronx, Brooklyn and Queens, no appropriation being made for the schools of Richmond because said schools had not yet been equipped with fire alarms. Last spring in response to a communication from the Fire Department, urging the necessity of safeguarding the lives of school children in the Borough of Richmond, the Board of Education re- quested the issue of Special Revenue Bonds to the amount of $5,000, the proceeds thereof to be used for the purpose of connecting the thirty-five school buildings in said borough with the fire alarm system of the City. In response to said request, the Board of Estimate and Apportionment passed a resolution to the effect that the installation of a fire alarm system is a betterment within the meaning of section 47 of the Greater New York Charter as amended, and that the expense of such installa- tion is therefore a proper charge against Corporate Stock which has been issued for the School Building Fund and does not require any special appropriation. Later, in view" of said decision of the Board of Estimate and Apportionment, in a letter under date of July 8, 1907, the Comptroller advised the Board of Education that the installation of a fire alarm telegraph system in various schools in the Borough of Brooklyn, for which purpose the Board of Education had requested the Board of Aldermen to authorize the issue of Special Revenue Bonds to the amount of $25,000, being a similar work, was likewise a betterment within the meaning of section 47 of the Charter as amended, and that no special appropriation was required therefor, the expense of the same being a proper charge against the Corporate Stock Account. ♦ The estimate for fire alarms for 1908 was made up before decision of the Board of Estimate and Apportionment mentioned above had been made, and consequents^ it includes an estimate of $6,435 for installing fire alarms in\ school buildings in the Borough of Queens, and $10,750 for coainecting thirty-five school buildings in the Borough of Richmond with the fire alarm system of the City. In view of said decision concerning expenditures of said nature, said items should be eliminated from the estimate and a recommendation to this effect is hereby made. Your Examiner would therefore recommend that the remainder of the estimate amounting to $3,500 be granted in full, a deduction of $500 being made in the amount requested for Manhattan and a corresponding amotnit allowed for repairs alone in the Borough of Queens. The appropriation herein recommended for 1908 would conse- quently be distributed as follows : Manhattan $1,500 00 The Bronx -. 500 00 Brooklyn 1,000 00 Queens 500 00 58 Fuel, Item 8. In order to provide for twenty-eight new school buildings and additions and seventeen portable buildings, and because of an increase in the price of coal, the Board of Education requests an increase of $50,706.53 in the fuel appropriation for the coming year, the estimate for said account for 1908 being $501,800.53, as against an allowance of $451,094 for the current year, and expenditures aggregating $451,864 from the 1906 account. The fuel estimate for 1908 is distributed as follows: Manhattan $200,641 94 The Bronx 52,270 49 Brooklyn 162,910 65 Queens 62,222 50 Richmond 23,754 95 $501,800 53 The economies effected by the Superintendent of School Supplies in providing the school buildings of the City with fuel are too well known to need comment at this time. Your Examiner believes that the estimate for fuel submitted by him is made up upon the lowest possible figure, and he therefore recommends that it be granted in full. Rents, Item 9. The Superintendent of School Buildings reports that new buildings and additions # to old ones sufficient to furnish accommodations for 46,189 additional pupils were provided during the year ending July, 1906, and that over 23 new sittings have been furnished during the current year to date. From consolidation to January i, 1907, the Board of Education executed contracts for 147 new school buildings and 148 additions to old ones, at an aggregate cost of $38,312,127 (exclusive of equipment), and with an aggregate seating capacity for 305,340 children. These figures throw light on the fact that expenditures for rentals for school purposes are decreasing from year to year. In 1901 the cost of leasing buildings for school purposes and vacant lots on which to arrange temporary buildings aggregated $106,000. The amount of money esti- mated to be required by the Board of Education for rentals for the coming j^ear ag- gregates $90,308.98, which sum is $9,372.02 less than the amount allowed for rentals for the current year. The books of the Department of Finance show that expenditures for rentals ta June 30, 1907, from the 1906 account are as follows: Expenditures for Rentals, 1906 Account. Board of Education $8,247 lo- JManhattan 33.972 79 The Bronx 6,027 25, 59 Brooklyn 17,603 22 Queens 6,707 98 Richmond 2,329 96 Total $74,888 30 The departmental estimate shows that outstanding liabilities against the Rents Account for the year 1906 will raise the above total to $77,891.68. The 1908 estimate for rents is distributed as follows: 1908 Estimate for Rents. Board of Education $9,250 00 Manhattan 41,121 38 The Bronx 4,150 00 Brooklyn 23,086 88 Queens 1 1,000 72 Richmond 1,700 00 $90,308 98 In the light of the facts stated above your Examiner recommends that the ap- propriation for the Rents Account for the year igo8 be fixed at $82,308.98, which sura represents a deduction of $17,372.02 in the appropriation for the current year. Be- cause of the large number of new buildings opened the appropriation for the current year will represent a substantial surplus, and it would therefore appear that the ap- propriation herein recommended for 1908 should be ample to meet all demands. Compulsory Education, Items 10 and 11. That compulsory education has become very expensive would appear from the fact that the Board of Education proposes to spend over a quarter of a million of dollars for this particular feature of our pubhc school system for the current year, said estimate being distributed between the General School Fund and the Special School Fund, as indicated in the following statement: Compulsory Education Estimate for 1908. For salaries of Teachers in Truant Schools $32,359 61 For salaries of Attendance Ofificers 118,900 00 General School Fund total $151, i59 6l For maintenance of truants in New York Truant School, Brooklyn Truant School and outside institutions $56,87500 For New York Parental School and Farm 29,352 30 For salaries of employees in Truant Schools 30,610 00 Special School Fund total 116,837 30 Grand total $267,996 91 6o The above estimates for salaries of Teaciiers in Truant Schools and Attendance Officers constitute a part of the General School Fund estimate, and have therefore already been considered in this report in the analysis of said fund, the sum of $22,- 728.81 having been recommended for the former and $ii8,goo for the latter. Item 10 of the Special School Fund estimate constitutes the amount of money estimated to be required for the maintenance of truants in the New York (formerly Manhattan) Truant School and the Brooklyn Truant School, which institutions con- stitute a part of the public school system, together with the amounts estimated to be required to pay for the maintenance of truants who are committed to the New York Catholic Protectory and the Westchester Temporary Home for Destitute Children at the City's expense. Said estimate is distributed as follows: 1908 Estimate for Maintenance of Truants. Maintenance of truants in New York Catholic Protectory $21,25000 Maintenance of truants in Westchester Temporary Home for Desti- tute Children S,ooo 00 Carfares of Truant Officers 1,900 00 Supplies for Truant Schools, Manhattan and Brooklyn: (a) Groceries S,5oo 00 (b) Meats S,30o 00 (c) Bread 2,^00 00 (d) Vegetables , 1,200 00 (e) Ice - 60000 (f) Milk 2,775 00 (g) Clothing 1,450 00 (h) Bedding 90000 (i) Fish, oysters, clams, etc 650 00 (j) Janitors' supplies 700 00 (k) Books and school supplies 600 00 (1) Seeds and greenhouse fixtures 500 00 Newsboys' badges 500 00 Printing and printing supplies 1,800 00 Medicines 250 00 Laundry 1,800 00 Care of horses and wagons 500 00 Miscellaneous, including crockery, tinware, agate ware, cutlery, nap- kins, table cloths, cooking utensils, etc., etc 1,00000 Total $56,875 00 Item II of the Departmental estimate constitutes the amount of money esti- mated to be required for the maintenance of the New York Parental School, the buildings for which are located on a farm of 107 acres on the outskirts of Flush- ing, and are now nearing completion. Said estimate is distributed as follows: 6i 1908 Estimate for New York Parental School and Farm. Groceries $6,000 00 Meats 5,200 00 Flour 3,000 00 Bread 1,000 00 Vegetables 600 00 Ice -. . . . 600 00 Milk 3,000 00 Clothing (repairs to clothing) 200 00 Fish, oysters, clams, "etc 725 00 Medicines 175 00 Miscellaneous i,500 00 Janitors' supplies 600 00 Furnishings — ■ Bedding (sheets, blankets — light and heavy weight — spreads, pil- lows, pillow cases and mattresses), for 180 beds, including changes 2,950 50 Knives, forks, spoons, etc., for boys (180 sets) 116 00 Dishes (bowls, tea, dinner and soup plates, individual vegetable dishes and mugs, for 180 boys) 80 80 Linens (table cloths, table napkins, napkin rings and towels).... 262 50 Clothing (night shirts, under shirts, drawers, stockings, coats, pants light and heavy waists and sh©es) 1,362 00 Sewing rooms, including six sewing machines, etc. (20) 120 00 Books and blank stock 600 oc Furnishings for Principal and Help — Bedding (mattresses, sheets, blankets — light and heavy weight — spreads, pillows, pillow cases) 521 00 Knives, forks and spoons, French coffee pots and tea pots 39 So Dishes (cups and saucers, tea, dinner and soup plates, individual vegetable dishes, large vegetable dishes, large platters, creamers, sugars, etc.) 100 00 Linens (table cloths, table napkins and towels) 100 00 Supplies for Stables — Care of two horses 500 00 Total $29,352 30 For the purposes of this report, items 10 and 11, aggregating $86,227.50, have been segregated as follows: Item 10, Compulsory Education. For maintenance of truants in New York Catholic Pro- tectory and other outside institutions $26,250 00 62 For food supplies for New York Truant School and Brooklyn Truant School 18,075 00 For car fare of Truant Officers, clothing, bedding, school and ianitors' supplies, printing and miscellaneous 12,550 GO — ■ $56,875 GO Item II, New York Parental School. For food supplies $20,125 00 For beds, bedding, linens, dishes and other furniture for new plant 4,290 30 For clothing and repairs of 1,562 00 For school supplies, janitors' supplies, medicine, care of horses and miscellaneous 3.375 00 — $29,352 30 Grand Total $86,227 30 Your Examiner has come to believe that expenditures for the maintenance of truants in this City are now on an extravagant basis, and the estimate sub- mitted for 1908, especially for the new Parental School, goes to strengthen this conviction. The total estimate for the maintenance of truants in all schools aggregates $86,227.30, which am_ount exceeds the appropriation for said purpose for the current year by $19,727.30, and actual disbursements for said purpose from the 1906 account by $27,728.30. These figures indicate one of two facts, either truancy is increasng at an alarming rate, or it is to cost the City much more to maintain truants in its new Parental ScTiool and Farm than to have them taken care of in the Catholic Protectory and other outside institutions. The fact is that the 1908 estimate for the new Parental School and Farm is extravagant both as to the number of teachers and employees which it will be necessary to pro- vide for said institutions, and as to the cost of its maintenance. That expenditures for food supplies would seem to be on an unnecessarily expensive basis, appears from the fact that $18,075 is requested for subsistence for the New York and Brooklyn Truant Schools, which two institutions register an average of 55 and 145 pupils, respectively, or a total of 200 pupils; and $20,125 for food supplies for the Parental School, which can accommodate only 180 boys at most, as against a corresponding estimate of $16,000 for subsistence, which sum is the amount requested by the Brooklyn Disciplinary Training School for Boys to provide for an average register of 315 boys. The investigation which has been made for the purposes of this report concerning the cost of groceries, meat, bread, vegetables- and milk in the New York and Brooklyn Truant Schools has been so fruitful and suggestive, that the Superintendent of Supphes, Board of Educa- tion is already taking action in the matter, and the Associate Superintendent in charge of Compulsory Education has formulated a plan for retrenchment along this line. As to the estimate for furnishing the new Parental School, after conferring with the Superintendent of School Buildings and the Superintendent of School 63 Supplies, your Examiner has come to believe that the proposed expenditures for beds, bedding, linen, dishes and similar furnishings for said school, being a part of its original equipment, are properly chargeable to the Corporate Stock Account. It is therefore recommended that a deduction of $4,290.30, or the amount re- quested for said purpose, be made in the total estimate for said school. Further, the estimate for the Parental School was based on the expectation that said school would be opened in December of the current year, or January i at latest, and that maintenance for an entire j^ear would, therefore, need to be provided, whereas present indications are that the buildings will not be ready for occupancy before April next, or possibly May. In the light of these facts and considering the statement made in the Departmental Estimate to the effect that the farm in connection with the Parental School is to furnish a part of the vegetables used in all truant schools, your Examiner Avould recommend that the allowance for the maintenance of truants for the year 1908 be fixed at $70,000, which sum exceeds the appropriation for the current year by $3,500, while it represents a deduction of $16,227.30 in the total estimate sub- m.itted. Hitherto, it has been customary to segregate the appropriation for the maintenance of truants by boroughs, and the estimate for 1908 is therefore made up in this form. In view of the fact that truant schools are established for the City at large, and that up to the present time pupils from all boroughs have been accommodated in two schools, and also that it is proposed to send pupils from all boroughs to the new Parental School in Queens, said segregation appears to be a false one. It goes to hinder rather than facilitate accurate accounting. After conferring with the Auditor of the Board of Education and the Chief Bookkeeper of the Finance Department concerning the matter, your Examiner would recommend that the appropriation for the maintenance of truants for the coming year be consolidated and that the $70,000 herein previously mentioned be appropriated in bulk for the maintenance of truants in all boroughs, in- cluding pupils in the New York Truant School, the Brooklyn Truant School, the New York Parental School and Farm, and all outside institutions in which truants shall be maintained at the City's expense. It has also been customary to include the Budget allowance made for salaries of employees in Truant Schools in the account entitled Salaries of Officers, Clerks and other Employees, but inasmuch as said account should properly cover only the ad- ministrative expense of the Board of Education, and also because it is desirable to hold disbursements for compulsory education together, it is further recommended that said item be transferred to the Compulsory Education Account, the $70,000 herein recommended for the maintenance of truants and said allowance for the salaries of employees in Truant Schools to constitute the compulsory education appropriation for the current year. The 190S Estimate for Salaries of Employees in Truant Schools appears on pages 387 and 388 of the departmental estimate for 1908, and is distributed as follows: 64 igoS Estimate for New York No. I Matron Superintendent I Seamstress I Cleaner I Cleaner I Caretaker I. Caretaker I Cook 1 Waitress I Pliysician 1 Temporary Help Salary, July I, 1907. $1,500 00 480 00 360 00 480 00 720 00 360 00 420 00 240 00 500 00 300 GO $5,360 00 Brooklyn No. Salary, July I, 1907. 1 Seamstress 2 Cleaners, at $300... I Caretaker I Caretaker I Caretaker I Caretaker 2. Cooks, at $360 1 Waitress I Laborer 1 Gardener 2 Laundresses, at $300. I Physician I Temporary Help S720 00 600 00 , 600 00 420 00 720 00 300 00 720 0-J 300 00 730 00 1,200 00 600 00 600 00 300 00 16 $7,810 00 65 Employees in Truant Schools. Truant School. No. Px-oposed Salary, igo8 $1 ,500 00 480 00 360 00 480 00 723 00 360 00 420 00 240 00 500 00 300 00 Increase. I Matron Superintendent I Seamstres.s I Cleaner I Cleaner I Caretaker I Caretakor I Cook I Waitress I Physician I Temporary Help p5,36o 00 Truant School. No. Proposed Salary, 1908. Increase. I Seamstress I Cleaner, at $600 ~| I Cleaner, at $300 J I Caretaker I Caretaker I Caretaker 1 Caretaker 2 Cooks, at $360 I Waitress 1 Laborer t Gardener 2 Laundresses, at $300 I Physician I Temporary Help 900 00 600 00 420 00 720 00 300 00 720 00 300 00 730 00 1,200 00 600 00 600 00 300 00 $8,110 00 66 New York Salary, No. July I, 1907. 2 Truckmen — i, at $600; i, at $730 $i,3So 00 2 Drivers — i, at $600; i, at $750 i,3S0 00 67 Parental School. No. Proposed Salary, 1908. Increase. 2 Truckmen — i, at $600; i, at $750 $i,3So 00 3 Drivers — i, at $600; i, at $7So i,3So 00 I Orderly 240 00 $240 00 3 Seamstresses — 2, at $300; i, at $720 1,320 00 1,320 00 6 Cleaners, at $300 1,800 00 1,800 00 3 Cooks, at $720 2,160 00 2,160 00 3 Waitresses, at $300 900 00 900 00 3 Waiters, at $300 900 00 900 00 4 Laborers, at $730 2,920 00 2,920 00 5 Laundresses, at $300 1,500 00 i,Soo 00 1 Gardener 1,200 00 1,200 00 I Physician 600 00 600 00 3 Temporary Help, at $300 900 00 900 00 $14,440 00 68 An analysis of the above estimate for salaries of employees in the New York Parental School reveals obvious excesses. For instance, 3 Cooks at $60 per month, or $720 each per year, are requested to provide for 180 boys as against 2 Cooks, one at $360 per annum and the other at $240, which is the corresponding 1908 estimate of the Brookh-n Disciplinary Training School, with its 315 boys. Sixty dollars per month is an unusual rate of compensation for a plain cook, especially when it is considered that 3 are to be employed at said rate. As a matter of educational training, if not of econom}', it would also appear that the boys of the Parental School might so assist in the distribution of food after it reaches the dining room that it would not be neces- sary to employ' 3 Waiters and 3 Waitresses for such work, and also that the services of competent Waitresses might be secured for $18 or $20 per month. The estimates for Laundresses and Seamstresses would also appear excessive. In the light of these facts and also because the delay in getting into the new building will materially re- duce expenditvires, it is recommended that the allowance for salaries of employees in truant schools be fixed at $23,330, said allowance being distributed as follows : $5,360 for the New York Truant School, $8,110 for the Brooklyn Truant School and $9,860 for the Parental School and Farm. It is further recommended that said allow- ance be included in the Compulsory Education Account, which will then appear as follows : Compulsory Education Appropriation as Recommended in This Report. Compulsory Education, all Boroughs — • Maintenance of truants $70,000 00 Salaries of employees in truant schools 23,330 00 Total $93,330 GO Transportation, Item 12. Because 80 additional pupils are to be transported in the Borough of Brooklyn, 12 extra stages to be provided in the "Borough of Queens and 113 additional children transported by train and trolley in the Borough of Richmond, the Board of Education estimates that an increase of $17,333.52 will be needed for the Transportation Account for the coming year, the estimate for said purpose being $62,833.52 as against an allow- ance for said purpose for the current year of $45,500, and expenditures and liabilities for the year 1906 aggregating $40,500. It is claimed that the allowance for the Transportation Account for the current year is inadeciuate, and that the Committee on Supplies is unable to meet repeated demands from the Local School Boards and the Board of Superintendents for addi- tional allowances for transportation of pupils in outlying districts where children have long distances to travel in attending school. The estimate for 1908 is distributed as follows : I 69 igoS Estimate for Transportation. BOROUGH OF MANHATTAN. £ Stage • $1,736 30 BOROUGH OF THE BRONX. 10 Stages $8,332 30 25 pupils by horse cars 48S 00 132 pupils by trolley 2,948 80 11,766 10 BOROUGH OF BROOKLYN. 3 stages $1,959 40 120 pupils by trolley 2,328 00 • 4,287 40 BOROUGH OF QUEENS. 41 stages 34,541 12 BOROUGH OF RICHMOND. 5 Stages $3,278 50 180 pupils by steam railroad 3, 150 00 210 pupils by trolley 4,o74 00 ■ 10,502 60 Estimated total 62,833 52 The appropriation for the current year being inadequate, a resolution has just been adopted by the Board of Education requesting the transfer of $5,000 from the ap- propriation for Care of School Buildings and Grounds for the year 1907 to the Transportation Account, which transfer, if effected, will increase the total amount available for transportation from $45,500 to $50,500. Considering the needs of the situation, it is recommended that the allowance for the Transportation Account for the year 1908 be fixed at $55,500, which amount repre- sents an increase of $9,500 over the appropriation for the current year. Water, Item 13. Owing chiefly to the phenomenal growth of the school population in the Borough of Queens and to a change in the sanitary system which obtains in said borough, flush- ing having superseded outside and dry closet arrangements, the amount of money esti- mated to be required for the Water Account for 1908 represents an increase of $3,100 over the allowance for said purpose for the current year. Said estimate aggregates $5,500 and is distributed as follows : $200 for Brooklyn, $5,000 for' Queens and $300 for Richmond. In the Borough of Manhattan the municipality provides water for schools. Brook- lyn had an allowance of $500 for water for the year 1906 and has a similar allowance for said purpose for the current year, but no corresponding appropriation is requested for said borough for the year 1908. The City is now under contract to purchase the 70 Crystal Water Compan)' of Staten Island, and the purchase of the Long Island Water Supply has been under consideration for some months, so that expenditures for water in the Borough of Richmond will probably be eliminated after the coming year. In the First and Third Wards of the Borough of Queens, the water works belong to the City, but in the Second Ward the water for the schools is supplied by the Citizens' Water Company, in the Fourth Ward by the Jamaica Water Company, and in the Fifth Ward by the. Queens County Water Supply Company. Although the amount of money estimated to be required for water in the Borough of Queens for the coming- year seems large, your Examiner has been convinced that the estimate submitted repre- sents the actual necessities of the situation. It is, therefore, recommended that said estimate, together with the corresponding estimates for the Boroughs of Brooklyn and Richmond, be granted in full. Salaries of Oificers, Clerks and Other Employees, Item 14. The 1908 estimate of the amount of money required to provide salaries for the Officers, Clerks and other employees in the Department of Education aggregates $433,409.99 and is distributed as follows : 1908 Estimate— Salaries of Officers, Clerks and Other Employees. I- No. of No. of Proposed Employ- Salaries, Employ- Salaries, Increase, ees, 1907. July I. 1907. ees, 1908. 1908. 27 Secretary's Office $41,380 00 27 $43,820 00 $2,440 00 III Bureau of Supplies 11 5,354 99 119 126,734 99 11,380 00 59 City Superintendent's Bureau 74,205 00 61 77,425 00 3,220 00 36 Building Bureau 68,610 00 38 72,430 00 3,820 00 38 Btireau of Audit and Accounts 47, 340 00 42 S3, 140 00 5,800 00 7 Lecture Bureau 7,050 00 8 8,100 00 1,050 00 24 Clei-ks to District Superintendents 19,650 00 25 21,150 00 1,500 00 Employees in Truant Schools. 10 New York Truant School 5,360 00 10 5,360 00 16 Brooklyn Truant School 7, 810 00 16 8,110 00 300 00 4 New York Parental School 2,700 00 37 17,140 00 14,440 00 $389,459 99 383 $433,409 99 $43,950 00 As appears from the above statement, the 1908 estimate represents an increase of $43,950 over the salary list of Juh^ i, 1907, but as said salary list exceeds tjie Budget allowance for the current 3'ear by $11,109.99, said estimate represents an increase of $55,059.99 over the Budget allowance for 1907. 71 That expenditures for salaries of Officers, Clerks and other employees in the Department of Education are increasing at a rapid rate is apparent from the fact that the estimate for 1908, $433,409.99, exceeds expenditures for 1906, $333,350, by $100,059.99. Said increase is in part accounted for by the fact that the salaries of numerous employees, which were formerly charged to the Supplies and other Special School Fund Accounts, have been transferred to this account during the past eighteen months. In addition to this, salary increases have been granted to a large number of persons included in this account. It is claimed that the work in the various Bureaus of the Board of Education is so strenuous that it is constantly necessary to offer greater inducements in order to hold good men who are seeking transfers to other city departments. A detailed analysis of all salary increases and additional employees requested by the Board of Education for 1908 has already been furnished in the printed pamphlet entitled "Board of Education, Synopsis of Salary Increases and New Employees requested in Departmental Estimate for igo8," printed under date of October i, 1907. Said analysis shows that the total increase requested for 1908, over the salary list of July I, 1907, $43,950, is distributed as follows: $20,360 for proposed salary increases and $23,590 for proposed new positions. Of the latter amount the largest item is $14,440 for new positions in the New York Parental School and Farm, which estimate has already been considered herein under the Compulsory Education Account, $9,860 having been recommended for salaries of employees in said school, $7,160 of which is for new positions to be established therein. The remaining $9,150 requested for new positions is for extra help in the various Bureaus of the Department of Education, as follows : 4 Office Boys, 2 Cleaners and 2 Stenographers and Typewriters for the Bureau of Supplies ; i Typewriter Copyist and i Office Boy for the City Superintendent's Bureau ; i Typewriter Copyist and I Oft'ice Bo\' for the Building Bureau; 4 Junior Clerks for the Bureau of Audit and Accounts ; i Clerk for District Superintendent ; i Stenographer and Typewriter for Lecture Bureau. The $20,360 requested for proposed salary increases is distributed as follows : Proposed Salary Increases. Secretary's Office $2,440 00 Bureau of Supplies 7,78o 00 City Superintendent's Bureau .2,320 00 Building Bureau 2,920 00 Bureau of Audit and Accounts 3,400 00 Clerk to District Superintendent 900 00 Lecture Bureau 300 00 Brooklyn Truant School « 300 00 Total $20,360 00 72 The largest increase proposed is for the Bureau of Supplies, said bureau being the largest in the Department. It employs iii persons as against 221 in all other bureaus and in the truant schools. The proposed increase for this bureau aggregating $7,780 is distributed among 48 different employees in amounts ranging from $400 for the Deputy Superintendent of School Supplies to $150 per year each for various Clerks, Cleaners, etc. In reply to a letter from your Examiner concerning the pro- posed increases, the Superintendent of School Supplies says :. "Regarding supplies, you know we have asked for no increase, and the economies have been effected by the faithful and conscientious work of the employees, which, of course, more than offsets the fQ.w dollars asked to recompense them for their good work." The only large increases proposed in the remainder of the estimate are $1,000 each for the Auditor and the Secretary of the Board of Education, and a like amount for the Deputy Superintendent of School Buildings for the Borough of The Bronx, who now receives $3,500 per annum, as against $4. 500 for other boroughs. Your Examiner, who has a very close knowledge of the needs of the situation, believes that all of the proposed expenditures for new positions and most of the pro- posed salary increases should be provided for in the igo8 Budget. It is therefore rec- ommended that the allowance for the Salaries of Officers, Clerks and Other Em- ployees Account for the coming- year be fixed at $413,330, which sum represents an increase of $34,980 over the corresponding appropriation for the current year, and a deduction of $20,079.99 ii"^ the estimate submitted. As hereinbefore stated, it is further recommended that $23,330 of said allowance for 1908 be transferred to the Compulsory Education Account, to the end that salaries of employees in truant schools may hereafter be included in the latter account. Support of the Nautical School, Item 15. The Nautical School now maintained by New York City is doubtless the most expensive form of popular education in America. For the education of 100 cadets the Board of Education proposes to spend $77,051.50 for the year 1908, an average of over $770 per boy. Boston has such a school, but the State helps to support it, as is also the case with the Philadelphia Nautical School. It would appear that in the main- tenance of its Nautical School, New York City should have not only State but national aid. In fact, the training of young men for our merchant marine would seem to be a national rather than a municipal function. The sum reciuested for the support of the Nautical School for 1908 exceeds the appropriation for said purpose for the current year by $32,051.50, which unusual increase is due for the mos-t part to the fact that the steam vessel "Newport," which the government has just loaned to the Department of Education for the purposes of the annual cruise, will reciuire extra funds for maintenance and to provide for addi- tional officers and men. /3 The Board of Education proposes to retain the schoolship "St. Mary's," which is unseaworthy, and to install therein a machine shop, to the end that courses in elec- tricity and engineering may be added to the instruction now given. The sum of $5,000 is requested to equip said shop, and $3,700 to provide salaries for a chief en- gineer and a chief electrician to instruct the cadets in the new courses. The re- mainder of the proposed increase is mainly for crew's wages, engineer's supplies and provisions. Your Examiner is of the opinion that the item of $5,000 requested for the equip- ment of a machine shop ma^y be eliminated from the estimate on the score that the expense of said equipment would appear to be a proper charge against the Corporate Stock Account. He is also of the opinion that the estimate, for engineer's supplies, including coal, oil, etc., and amounting to $10,000, should be substantially reduced. It would also appear that deductions in proposed expenditures for wages and pro- visions are justified. It is therefore recommended that the Budget allowance for the Nautical School for igo8 be fixed at $60,000, which sum represents an increase of $15,000 over the corresponding appropriation for the current year. Incidental and General Expense Fund, Item 16. The Budget allowance for the Incidental and General Expense Fund of the Board of Education for the year igo6 aggregates $ioo.O0O'. The books of the Department of Finance show that on June 30, 1907, transfers aggregating $21,000 had been made to said acco-Lmt, which item contained a balance of only $829.68. Since that date a transfer of $6,000 has been made to said account from the Salaries of Janitors' Account for 1906, for the purposes of covering certain judgments against the Board of Edu- cation. For several years past, this particular account has represented a deficit, to ofTset which a sufficient surplus seems always at hand. The Budget allowance for said account for 1907 aggregates $116,209, and the amount requested for 1908, $116,000, which estimate represents a small decrease. As all the money asked for will be needed,, and probably more, it is recommended that the estimate be granted in full. As per instructions, it is further recommended that the Telephone Account, which is included in the above, be segregated in the Budget for 1908, the appropriation herein recommended being distributed as follows: Telephones $io,793 00 Incidental and General Expense Fund • 105,207 00 Total $1 16,000 00 Care of School Buildings and Grounds, Item 18. At the request of the Board of Education the title of the account hitherto called Salaries of Janitors in All Schools has been changed to Care of School Buildings and Grounds. It is claimed that the relation of a Janitor to said Board is that of a con- 74 tractor rather than an employee, and that it is desirable to eliminate the use of the word "salary" as applied to moneys paid for janitorial service, in order to avoid con- troversies when Janitors are transferred or dismissed. The amount of money estimated to be reciuired for the care of school buildings and grounds for the year igo8 aggregates $1,520,696.86, and is distributed as follows: 1908 Estimate for Care of School Buildings and Grounds. For Day Schools in igoS $1,159,625 56 For New Buildings and Additions to be opened prior to January i, 1908 134,792 00 For New Buildings and .Additions to be opened during 1908 32,494 00 For Vacation Schools, Playgrounds, etc 45,288 00 For Evening Schools 35,702 50 For Athletic Fields • 4,800 00 For Leased Annexes 3,644 80 For Additional Annex to be leased in 1908 on account part-time classes 5,ooo 00 For Matrons in Public Schools having girl pupils S4;000 00 For Care of Lawns 31,500 00 For Inspections 13,850 00 $1,520,696 86 It is difficult to determine just how much money will be needed to provide for the new buildings and additions which it is expected to open during any given year, and for this reason the estimate submitted for said purpose tisually represents a consider- able margin as should also the appropriation made for this particular account. The Budget allowance for the care of school buildings and grounds for the current year aggregates $1,342,459.58, but it now appears that said allowance will represent a surplus and the Board of Education, at the suggestion of }'Our Examiner, is, therefore, already asking transfers from said account to cover the deficits hereinbefore mentioned in the General Repairs appropriations for the several boroughs for the current year. The balance sheet of the Department of Finance for June 30, 1907, shows that disbursements 'for janitorial service for the first six months of the current year ag- gregate $602,177.02. It is estimated that approximately $35,000 will be required to provide for new buildings and additions opened between said date and the end of the current year, which estimate, together with the sum expended to June 30, and a cor- responding amount for the latter half of the year, aggregate $1,239,354.04 as against an allowance as before said, of $1,342,459.58. It is recommended that the 1908 estimates for inspections, care of lawns and Matrons, aggregating $99,350, be eliminated, and that a deduction be made of $10,000 in the amount requested for new buildings and additions to be opened prior to January 75 I, 1908, and of $2,500 in the amount requested for additional annexes to be leased. Said eliminations and deductions ' reduce the estimate to $1,408,846.86, which is the appropriation herein recommended for 1908. Said allowance, if made, will represent an increase of $66,387.28 over the appropriation for the current year. Some months ago the Board of Education abolished the position of Supervisor of Janitors. Four competent Janitors have recently been transferred from positions in schools to the Hall of the Board of Education, the idea being that they should devote their time to the supervision of Janitors in the several boroughs. This explains the item of $13,850 which is requested for inspections in the 1908 estimate. Your Ex- aminer believes that the appropriation herein recommended is sufficient to cover said proposed expenditures without any extra appropriation therefor. The Remainder of the Estimate, Items 17, 19, 20. The remainder of the 1908 estimate, including $2,599 for light for the Hall of the Board of Education, $87,700 for lectures and $35,490 for common school libraries and libraries and apparatus, Regents' Schools, presents no new features and, therefore, calls for no especial comment, unless it be to note that the latter item represents an in- crease of $2,296, which is due to the larger number of Teachers employed in the City schools and a conseciuent increase in the estimated State appropriation, which said item duplicates. Conclusion. The total appropriation herein recommended for the Department of Education for the year 1908, exclusive of whatever sum the Board of Estimate and Apportionment may decide to allow for increasing the salaries of the teaching force on the basis of the proposed schedules which matter, as hereinbefore stated, has been referred to a joint committee of' the said Board and the Board of Education, aggregates $26,712,- 963.59, which amount represents an increase of $1,797,035.43, or 7.21 per cent, over the corresponding appropriation for the current year. Said total appropriation is distributed among the various purposes of the General and Special School Funds as follows : DEPARTMENT OF EDUCATION. Budget for 1908 as Recommended in This Report. General School Fund. Day Elementary Schools... $16,034,46835 Substitute and per diem Teachers 491,701 42 $16,526,169 ^^ Day High Schools 2,122,458 65 Teachers' Training Schools 273,713 00 Truant Schools 22,728 8t 1^ Special Branches in Da_v Elementary Schools -193,054 99 Evening- Elementary Schools 384,215 00 Evening High Schools 265.785 00 Vacation Schools and Playgrounds, Recre- ation Centres and Baths 185,000 00 General Supervision 280,050 00 Salaries of Attendance Officers 118,90000 Coi'porate Schools 285,000 00 Lecturers' Fees 81,000 00 Total General School Fund $21,038,075 2i Special School Fund. BOARD OF EDUCATION. Supplies $1,000 00 Rents 9,250 00 Compulsory Education, all Boroughs — Maintenance of Truants.. $70,000 00 Salaries of Employees in ^ Truant Schools 23,330 00 93,330 00 Salaries of Officers, Clerks and Other Employees 390,000 00 Support of Nautical School 60,000 00 Incidental and General Expense Fund 105,207 00 Light for the Hall of the Board of Educa- tion 2.599 00 Care of School Buildings and Grounds. . . . 1,408,846 86 Lectures 87,700 00 School Libraries and Libraries and Appa- ratus, Regents' Schools 35-490 00 Telephones 10,793 00 $2,204,215 86 BOROUGH OF MANHATTAN. Supplies $626,346 00 General Repairs 374,545 7i Furniture and Repairs of 66,322 50 Pianos and Repairs of 7:258 00 Fire Alarms 1,500 00 Fuel 200,641 94 Rents 38,121 38 Transportation irSiS 00 BOROUGH OF THE BRONX. Supplies $121,156 00 General Repairs IS3»876 28 Furniture and Repairs of 30,617 50 Pianos and Repairs of 2,662 oo Fire Alarms 500 00 Fuel '. 52,270 49 Rents 3,150 00 Transportation 10,301 50 BOROUGH OF BROOKLYN. Supplies $468,642 00 General Repairs 409,328 55 Furniture and Repairs of 50,024 00 Pianos and Repairs of 5,422 00 Fire Alarms 1,000 00 Fuel 162,910 65 Rents 21,086 88 Transportation ' 3,75i 00 Water 200 00 BOROUGH OF QUEENS. Supplies $107,798 00 General Repairs. 269,062 95 Furniture and Repairs of 27,454 00 Pianos and Repairs of 2,396 00 Fire Alarms 500 00 Fuel 62,2.22 50 Rents 10,000 '72 Transportation 30,233 50 Water 5,ooo 00 BOROUGH OF RICHMOND. Supplies $42,623 00 General Repairs 53,434 5i Furniture and Repairs of 10,582 00 1,316,253 53 374,533 n 1,122,365 08 514,667 (i1 78 Pianos and Repairs of 2,262 00 Fuel 23,754 95 Rents 700 GO Transportation 9:196 00 Water 300 00 142,852 46 Total Special School Fund 5,674,888 zJ Grand total— General and Special School Funds $26,712,963 59 Yours respectfully, Charles S. Hervey, Supervising Statistician and Examiner.