We are writing in response to Mark Diercks' March 8, 2006 letter to the editor.

Regarding the 2004-2005 Audit

The 2004-2005 audit report was presented by our new external independent auditor, Mr. Nawrocki, at a well attended meeting of the Board of Education on January 19, 2006. The Board and community had ample time for questions and answers. At the same meeting, the Superintendent of Schools presented the State of the District address which provides a bullet by bullet response to each item cited in the audit. This report has been available on the school district website since January. As explained by the auditor at the board meeting, the overspending of the 2004-2005 budget was primarily the result of the prior year's audit being restated, placing the district in a different financial position at the beginning of the 2004-05 school year than it believed itself to be on July 1, 2004. This was due to our requesting that the new State accounting principles be applied to our district audit. In addition, future expenses including those necessary to bring the district to full accrual for retirement purposes were budgeted for in the 2004-2005 school year in the auditor's report. As promised, the 2005-2006 budget is the first appropriations true budget the district has developed. As our auditors indicated at the January meeting, the district in many ways is in its strongest financial situation today because we are now at full accrual. He also stated the administration and board did not 'overspend' in terms of managing the budget, but that the overspending was a result of new liabilities that were being accounted for in the 2004-2005 school year, rather than in future years. We have already encouraged Mr. Diercks to request a copy of the whole audit in order for him to fully understand its findings. Several taxpayers, who received and studied the entire audit, have stated that they fully understand what the accounting recommendations are. In addition, at meetings since January, we have encouraged all members of the community to contact the school district by phone or email should they have questions about the audit.

Regarding Capital Planning Work

While there were various maintenance and improvement plans in the district in the past, they were not comprehensive in scope. The development of the district's current five year plan started in December of 2002. This two year project included a district-wide inspection and evaluation of our facilities by our district architects, Dodge, Chamberlain, Luzine and Weber. The results of this effort were presented to the public at a board meeting in January 2004. Members of our community became aware of the outstanding issues facing us, including years of not addressing the capital areas mandated in the Americans with Disabilities Act. This plan and its revisions, serves as the basis of our current plan and meets the compliance regulations of the State Education Department. Additionally, an allocation of $500,000 for capital repair was built into our budget starting in the 2004-2005 school year.

Regarding Budget Transparency

The Board of Education approved the formation of several school-community committees dealing with communications, capital planning and zero-based budgeting. Over the past two months, the board and public have heard reports from these groups. The capital committee's report led to the current referendum. On February 16, 2006, the District Finance Committee presented its report and recommendations to the board of education at another well attended meeting. The reports were presented by community members and taxpayers, some of whom do not have children in our district, to the board of education and addressed, head on, what the school taxes are being spent on. These reports are now available on the district website and explain where the tax dollars go as well as providing recommendations to the board of education to help guide the 2006-07 budget.

In closing, we would like to thank the community for supporting the Bond. We also encourage you to contact the superintendent if you have any questions regarding the audit or other school matters. The below dates have been sent to every residence in Mineola as a reminder of upcoming meeting dates which will start at 7:30 p.m. at Willis Avenue School:

Thursday, March 16 Board of Education Business Meeting:

Preliminary Proposed Budget

Preliminary Contingent Budget

Board Direction on Formal Budget

Thursday, March 23 Special Meeting:

Presentation of Initial Formal Budget

Tuesday, March 28 Informal Public Hearing:

Community Input to Proposed

2006-2007 Budget

Thursday, April 6 Board of Education Workshop Meeting:

Adoption of the Budget and Property Tax

Report Card

Thursday, April 27 Board of Education Business Meeting:

Review of Educational Plan and Budget

Tuesday, May 2 Evening Registration:

4:00 p.m. to 8:00 p.m. at Elementary School where you reside

Thursday, May 4 Board of Education Public Budget Hearing

Tuesday, May 16 Annual Election (2 seats) and& Budget Vote:

6 a.m. to 9 p.m.-Polls Open

Voting-Cross, Hampton, Jackson, Meadow

Thank you for your kind attention.

Board of Education

Donna Strein, President

Mary Ellen Williams, Vice-President

John McGrath

Stephen Siwinski

Lawrence Carroll

Lorenzo Licopoli, Superintendent of Schools