BY R.J. MARX

In September, the Katonah-Lewisboro school board members finally got a chance to take a look at letters alleging financial improprieties in the district. But the opportunity for the public didn't come until Friday, 30 days after The Record-Review filed a Freedom of Information Law request seeking access to the letter or letters.

The letters were written in 2004 and received by board members Bruce Pavalow, Bob Dixon, and Robert Meyer. In early April 2005, the Katonah-Lewisboro School District was officially notified that the state attorney general's and comptroller's offices were auditing the district's financial records because of the charges made in the anonymous letters.

A letter was addressed to board member Bruce Pavalow, with the heading "Taxpayer's Alliance, South Salem, 10590." Another was addressed to Mr. Pavalow and was signed "A concerned taxpayer and neighbor." A third letter was addressed "Dear Board Members" and was unsigned.

Each letter was delivered to The^. Record-Review from the district's law firm of Shaw and Perelson with blacked-out deletions, presumably names.

One of the letters said that "I understand that the software pro-gram for the attendance, accounting

and payroll is used by a company that [name deleted] is and has been personal friends with the owner for many years." The letter also asks, "I am aware that family members are getting positions with the school district through [name deleted] as well. Isn't this nepotism?"

The letter from the "Taxpayer's Alliance" alleges that someone in the district "has a districtwide credit card for [possessive pronoun deleted] own personal use. The letter writer also requests an investigation of "padded" paychecks for "several employees," and expresses a "concern" regarding the qualifications of members of the transportation department.

The unsigned letter addressed to the board members alleged that "our tax dollars are being spent frivolously and special deals as well as big mistakes are being made too." The allegation regarding the software and inappropriate credit card usage was repeated. "Is there something being hidden?" writes the anonymous author. "Would you please look into these disturbing allegations and discuss them publicly at the next school board meeting?"

On Sept. 22 board member Don Scott said that some information pertaining to or as a result of the letters may be released when an upcoming report from the New York State comptroller's office is released.

The letters arrived last year and without presentation to the school district or other board members were turned over to the New York State comptroller's office by board members Pavalow, Robert Meyer, and then-member Robert Dixon.

In early April 2005, the school board and administration requested that the three men turn the letters over to the board in executive session so that the board as a whole could know the nature of the charges made. Superintendent of schools Robert Lichtenfeld and assistant superintendent Karen Benedict even offered to waive rights of personnel confidentiality and requested that the letters be turned over in order to remove any suspicion that either of them was the employee in question.

According to Mr. Pavalow in a statement he read at the April 12, 2005, board meeting, the three had been advised by the attorney general's office to not discuss the letters with anyone while the attorney general and the comptroller were investigating the allegations.

Under advisement from Shaw and Perelson, two motions were entered into the agenda of the Sept. 13 meeting. Motion XIV requested that the letters be presented to the board in executive session in the presence of the district's attorney for a review with legal counsel. After some wrangling between board members, the letters were turned over to other members of the board in executive session.