Accounting and the Search for Order in Municipal Administration in the Greater City of New York, 1898-1909

• In Event: Accountability in Government

Abstract

This paper examines the reform of municipal accounting around the turn of the 20th century in New York City. The study examines the deficiencies in administering New York’s finances during the “Boss” Tweed era, including the lack of internal control over monetary resources and operational activities, opaque municipal financial reports, and problems with graft and corruption. The paper then looks at efforts to coordinate reform by institutions such as the New York Bureau of Municipal Research, the U.S. Bureau of the Census, and the National Municipal League. These bodies paved the way for the administrative and accounting reforms implemented by Herman A. Metz, Comptroller during the George B. McClellan, Jr. administration. Metz’s reforms included the adoption of functional cost classifications for city departments, the development of flowcharts for transaction processing, and transparent financial reports that provided information about the city’s activities and subsidiary units.

Authors

• Ryan Patrick McDonough, Rutgers Business School

• Paul J Miranti, Rutgers University - New Brunswick

• Michael P Schoderbek, Rutgers University - Newark & New Brunswick