Both East Williston's North Side School and New Hyde Park - Garden City Park's Manor Oaks School should stand proud in the celebration of their children's achievements and the professionals who serve them. We, as adult role models for our youth, should work to build communities, not attempt to divide and tear them down.

John O'Kelly's comparison of the North Side School to the Manor Oaks School ("The Bloated East Williston School Budget," The Roslyn News, March 31) is both mistaken and misleading. A fact that Mr. O'Kelly fails to disclose in his letter is that North Side is in a K-12 district, while Manor Oaks is in a K-6 district. The per pupil costs in a K-6 elementary district are not comparable to a K-12 district. Mr. O'Kelly also fails to disclose that the Manor Oaks School is only one of four schools in the NHP-GCP elementary district and that the Manor Oaks School was the highest achieving of their four K-6 schools.

The following information is a more accurate account of both the school finances and the academic achievements:

• Per Pupil Expenditure: NHP-GCP K-6 budget includes only the elementary school component of their budget. It does not include the per pupil costs associated with the NHP Memorial High School, grades 7-12, which is in the Sewanhaka Central High School District. In fact, the residents of NHP-GCP vote on two separate budgets.

• Spending vs. Savings: The budget presented to the taxpayers of the East Williston U.F.S.D. will use some of the district's savings, monies put aside on the advice of the district's financial advisors over the last two years, to lower the budget increase and the tax levy for 2005-06.

• Allegations of Waste: These allegations are simply not true. Administrative costs for 2003-04 for EWSD totaled 11 percent of our budget. Administrative costs for NHP-GCP totaled 13 percent of their budget. Administrative costs are average to low as compared to similar K-12 districts.

• Budget Increase: Mr. O'Kelly's speculation on a budget increase is false and misleading information. No such increase has or will be presented. The budget is a fluid document until it is adopted by the board. The board is still trimming the budget to be presented in the upcoming budget deliberation meetings.

• Class Size: Official data indicates that the average class size in NHP-GCP is 22. This statistic is misleading. Two of the four schools are relatively small and able to have classes that are below county averages. The other two are much larger and have classes that can range up to 27-28 in the upper grades. Some North Side classes are larger than we would like, however, our district still compares favorably when it comes to class size.

• Test Scores Comparison: Mr. O'Kelly compares North Side test scores to the Manor Oaks School. Manor Oaks is one of four K-6 schools in the NHP-GCP district. Manor Oaks scored highest of the four NHP-GCP K-6 schools. Comparison of the entire NHP-GCP district is as follows:

NHP-GCP: ELA 03-04 scores grade 4, 83 percent level 3+4

Math 03-04 scores grade 4, 96 percent level 3+4

EWSD: ELA 03-04 scores grade 4, 93 percent level 3+4

Math 03-04 scores grade 4, 99 percent level 3+4

The East Williston School District does not focus solely on test scores as indicators of successes or quality education. Our community residents know that they can determine what they are getting for their tax dollar by looking beyond the raw data and examining the type of curricula offered. Two examples of such high quality programs for all students at North Side are the school-wide enrichment model and technology program.

True to our Mission Statement, the academic and social development of our children is the primary goal of our school community. While differing opinions about how best to accomplish this are helpful, deliberate attempts to do harm to the reputation of our children and their exemplary school district are not.

East Williston Board of Education