After receiving a complaint from a former employee of the Manhasset Park District, The Office of New York State Comptroller did an examination of the Manhasset Park District over a period of months. The Comptrollers examination dealt with three areas--accounting for commuter parking permits, personal services expenditures and claim processing procedures from Oct. 1, 1999 through Sept. 30, 2000.

The report found the computer records concerning the parking permits to be "incomplete and unreliable," citing incomplete information of the permit record of 10 permits as well as on permits issued to spouses of two commissioners. The Comptroller recommended that the commissioners review the procedure for the issuance of permits. He also recommends that the staff be trained to implement a daily cash review system, to maintain an inventory record of all parking permit stickers purchased, issued or on hand.

With regard to payments to the independent public accountant hired by the district, the Comptroller found that the accountant had received a monthly fee of $1667and also charged the district an additional $36,121 for extra services. The Comptroller recommended that the board of commissioners should audit the accountant's claims and determine if the billed services were authorized and if any should have been included in his annual fee. He recommended that the district seek competitive bids for such services and refuse to authorize payment without sufficient paper work. The Comptroller found unauthorized payments for health, dental, vision and life insurance to the district's accountant and attorney. These are unauthorized because the individuals in question are independent contractors, not employees of the district, and therefore not entitled to these benefits. The Comptroller recommended that the attorney and accountant be removed from the health plans.

The Comptroller also criticized the District for payments to not-for-profit organizations including the Manhasset Chamber of Commerce and the Kidney Foundation. Payments to the Chamber of Commerce included tickets for four to the annual golf outing, tickets for six to a dinner cruise, donations to the annual man-of-the-year party and to the Chamber's Adopt-a-Pole program. The District also donated $1000 to the Kidney Foundation's 5-mile run. The Comptroller's report said that such contributions are forbidden by law. He recommended that the District refrain from making such contributions in the future and seek reimbursement for past contributions where possible.

The District was also charged for dinners held by the commissioners at local restaurants, either after or during meetings. The Comptroller advised that this practice should cease. Three of the commissioners subsequently reimbursed the District for these dinners.

The Comptroller was critical of the district's arrangement with its attorney because they had no written agreement and no itemized vouchers. The Comptroller said that the District should have a written agreement stipulating services and the basis for compensation; a fee schedule and itemized vouchers. The District has taken corrective action in this matter.

The Comptroller found that the District's minutes were insufficiently specific with regard to the approval of vouchers. He recommended that the Board adopt resolutions indicating which claims have been audited and approved for payment. The resolution should include a listing of individual claims, payees, amounts and appropriation accounts.

The Comptroller found the District did not adopt policies and procedures governing the procurement of goods and services when public advertisement for bids is not required by General Municipal Law. He recommended that the board adopt such policies and require solicitation of written price quotations for the procurement of goods and services of sufficient value. Telephone solicitation of such quotations would be acceptable for goods and services of lesser value but they should be documented.

The commissioners of the Manhasset Park District during the period in question were Michael C. Adams, Charles Jenkins and Edward Winrow. Mr. Adams did not run for re-election this past November and Mr. Jenkins died the previous August. Patricia Roberts was chosen to replace Mr. Jenkins and Barnard Rolston was elected to the seat formerly held by Mr. Adams. At a North Hempstead Town Board meeting on Jan. 2, 2001, a resolution was passed which stated: "Whereas it has been brought to the attention of the Town Board that there have been certain irregularities in the financial affairs of the Manhasset Park District; and whereas Commissioner Patricia Roberts of the Manhasset Park District has been designated as Treasurer of the District, and in that capacity has been cooperating fully with an ongoing audit by the New York State Comptroller and has rectified some of the irregularities already: now, therefore be it resolved that the Town Board supports the efforts of Commissioner Roberts to rectify the Manhasset Park District's financial affairs, and elects at the present time not to take control of those financial affairs, pending a final report by the New York State Comptroller." In a letter to the editor in today's Manhasset Press, Commissioner Rolston gives details of further changes that have taken place at the Park District.