(Editor's Note: The following letter was originally sent to Town of Hempstead Supervisor Kate Murray and is being printed at the writer's request.)

As you are aware, the residents of the Town of Hempstead did not have access to the town's budget document until moments before the budget hearing on Oct. 14. Later that same day, the town board voted to adopt the preliminary budget as a working document subject to subsequent voting to make the preliminary budget the final budget. (If I recollect correctly the final budget was not approved by the town board until late November and was approved with little or no changes.) However, the preliminary budget document was obviously available on or before Oct. 1 when Mike Deery, the town communications director (or some similar title), issued a press release on the proposed budget.

In the interest of good government, I am sure that you, as town supervisor, and the town board would desire that this budget document be available to the public for citizen review and education. Therefore, I am requesting that the full complete 2005 budget documents [preliminary and final], not a synopsis or summarized version, be made available on the town's website. In addition, for those residents without Internet availability, the town should supply each of the public libraries located within the town with a copy of the budgets.

The principle of open and progressive government promulgates that the workings of Hempstead Township be brought to the greatest number of residents, businesses, civic and community groups, fraternal and charitable organizations and educational entities. Placing the town's 2005 and all future preliminary and final budgets on its website and its public libraries will help achieve that objective. Thereafter, the website placement of both the town's annual financial reports (produced by the town controller) and the audited financial statements (issued by an independent and certified public accounting firm) should become common practice.

Thank you for your consideration of my request. I rest assured of your agreement with the doctrine of "good government" and my above stated pragmatic application of it for the Town of Hempstead. Please feel free to contact me at your earliest convenience should you wish to discuss this matter.

During the last few months, our newspapers have been filled with revelations concerning school districts and their employees mismanaging or allegedly stealing taxpayer resources. The size and scope of the alleged theft of public funds has resulted in a huge credibility crisis for all public schools. It is a simple truth that school boards are elected to articulate policies which eliminate conflicts of interest and ensure that all taxpayer dollars are used appropriately. Administration, hired by the board of education, is responsible for implementing the policies of the board as well as administrative procedures which provide for a system of adequate controls, checks and balances and accountability over all taxpayer resources and the employees who have access to these resources.

In an effort to reassure the public that theft and mismanagement of public funds is not the norm in school districts, the New York State Comptroller indicated that he would conduct in-depth audits of four Long Island school districts and more limited audits of approximately 15 additional Long Island school districts with a focus on administrative board expenses and reimbursements. He has indicated that after this initial audit effort the comptroller's office will commence audits of school districts on an ongoing basis. East Meadow Schools is one of the 15 districts to be audited. Our board and administration welcome the planned audit and endorse the efforts of the comptroller to audit school districts on a consistent basis.

East Meadow schools is proud of its effective management of the resources provided by the local and New York State taxpayer to fund our mission of providing for the educational needs of our children. The largest portion of the tax bill for most residents goes to support our schools. The board of education and administration recognize that the tax burden is high and has grown as New York State reduced its aid to East Meadow by approximately $1 million last year.

As there was no New York State budget adopted when the community approved our school budget for the 2004/2005 school year, the board of education pledged to commit additional state aid to reduce the tax levy. Preliminary projections indicate that we may receive approximately $500,000 in additional state aid. Based on assurances from Albany that this aid will actually be received by the district, the board of education has reduced the tax levy by $500,000.

We have an absolute obligation to the taxpayers to ensure honesty in our endeavors and to maximize the value of every taxpayer dollar. This is an ongoing goal which we pursue with conviction. The recently completed New York State in-depth audit of our school district resulted in recommendations which we have implemented in a continuing effort to strengthen our internal controls and management procedures. As we are a complex organization and are responsible for managing approximately $134 million of taxpayer money, the results of the completed in-depth audit reflect very favorably on our schools and its employees.

One of our strengths as a school community is the close relationship we have with our residents. We continue to urge you to participate in board of education meetings, the budget development process and other activities designed to increase understanding of the workings of our school.