I read with interest your front page story, "New York Taxpayers Face a Raw Deal," and agreed how true it is but not so much because of the federal government. It appears to me our state and local governments give us a worse raw deal. The federal government appears to be a model of honesty and transparency in comparison.

The state legislature, the worst in the country, is responsible for some of the highest taxes of any state. The lack of transparency as well as the lack of any kind of fiscal responsibility makes it difficult for any taxpayer to be supportive of anything the state does. Governor Pataki's attempts to curb Medicaid spending, for example, even if he is successful, leave us with the highest Medicaid bills in the country.

Local level taxation is no better. It is of little comfort that the North Hempstead town supervisor gives himself a 30 percent pay raise. (I guess he didn't know what the salary was when he ran for the job.)

After a jump in real estate taxes by Nassau County to make up for past problems the Nassau County government promised no new taxes. Unfortunately for the taxpayers the Suozzi administration, with the help of Harvey Levinson, has found a new way to raise taxes, overassess everyone's home and hope that very few file appeals. I understand assessments will occur every year for at least five years and everyone will then have to appeal every year for five years.

Our school per pupil costs are the highest in the county and the lack of transparency and ineptness of our school board, who are routinely taken to the cleaners by the local unions and superintendent, results in ever-rising school taxes. The only thing that stopped them in their tracks was the voting down of the school budget. It is of little comfort that the professional auditors of the Manhasset School District who were let go last summer are the same folks who gave you auditing for the corrupt Roslyn Schools (who are now suing these auditors for $12 million). Has anyone on the school board bothered to see what our old auditors did not do (but were paid for) or overlooked?

I am sure everyone has heard the old adage, "buyer beware" but in Nassau County it's "taxpayer beware."

John Frangos