While the recent plea bargain by Dr. Frank A. Tassone, the former superintendent of the Roslyn School District, has rekindled sour memories of the embezzlement scandal at that district, there is some good news concerning another district in the Roslyn area.

The New York State Comptroller's Office recently released an audit of the North Shore School District, which confirms the findings of the district's independent external auditors, indicating that internal controls are strong and that the board of education is providing effective oversight.

"The solid financial controls and strong board oversight that we found in place at North Shore School District are an indication of the district's commitment to ensuring that public money is spent wisely," said New York State Comptroller Alan G. Hevesi. "In the few areas where we found some room for improvement, the board responded positively and had, in fact, already taken several steps to address many of these weaknesses."

The North Shore audit is just one of the many conducted by the Comptroller's office. These random audits are a response to the embezzlement scandals at both the Roslyn and William Floyd School Districts. Such audits were made at schools all around New York State.

The North Shore audit examined administrative expenses for that school district, including reimbursement for travel and expenses, meals and refreshments and use of district cellular telephones for the period of July 1, 2002 through August 31, 2004.

Auditors found that since 1997 the district has had written policies that require the superintendent to pre-approve conference attendance and require employees to submit an expense voucher with an approved conference attendance form and supporting documentation to obtain reimbursement. When auditors tested 61 travel-related expense claims, they found that officials were following these policies.

Regarding meals and refreshments, the auditor's report noted no significant exceptions, and also noted that the board of education had adopted a written policy in February 2005 for providing meals and refreshments for school district meetings. The policy outlines the process for receiving reimbursement for meal purchases and expenses in authorized circumstances when meals are appropriate.

The comptroller's office also recognized that the board of education had adopted a cellular telephone policy prior to the commencement of the audit, identifying which employees are to be provided with a cell phone, and had initiated a new process to track and monitor phone usage. This effort, said the district, has resulted in a significant decrease in the monthly amount expended for cell phone use.

In investigating a complaint from a taxpayer regarding money spent on a year-end employee recognition party, auditors found that the district had hosted two district-wide retirement parties at the Swan Club in 2003 and

2004, costing $4,360 and $4,248 respectively.

The audit noted that half the cost of these events was paid for by the teachers' union, and the remaining costs were paid out of various district accounts. School district officials indicated to auditors that taxpayer dollars will no longer be used to pay for these events and that the union would cover all costs in the future.

"We are pleased to find that the audit completed by the New York State Comptroller's Office confirms that North Shore maintains a program of strong internal controls that ensure proper use of public tax dollars," said board President Thomas Murphy. "The North Shore Board of Education remains committed to continuing the kind of careful financial oversight and controls that ensure that all employees follow district policies and procedures. We will continue to strive to earn the community's trust through a continued program of strong and responsible fiscal management."

For a copy of the comptroller's official press release, with a link to the complete audit, visit: http://www.osc.state.ny.us/press/releases/sept05/091405.htm