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To the Board of Education of theEast Ramapo Central School DistrictEast Ramapo, New YorkWe have performed a review in the area of transportation, as agreed to by the EastRamapo Central School District (the District). The purpose of this engagement is to ensurecompliance with applicable New York State laws and regulations under the FiscalAccountability Initiative for the fiscal year ended June 30, 2012.Our report provides results of attribute testing performed on the selected area. In addition,our report indicates any areas for which we believe improvements can be made to existingprocesses and internal controls.We are pleased to have had the opportunity to serve you and look forward to reviewing thisreport in detail with you. We would also like to thank the Board of Education and theemployees of the East Ramapo Central School District for their time and assistance duringour engagement.Sincerely,Larchmont, New YorkJune 15, 2012