New-York tribune., 1901-02-10
REPLr TO BOARD OF EDUCATION.
MERCHANTS ASSOCIATION ISSUES ANOTHER CIR
CTLAR on school. REPORTS

on December ls last the Merchants Association
published Analysis Of School Expenses Of the
City OF New-York' endeavorfng TO show. the in
suficiency Of the reports of the Board of Educa-
ttOn. Specific examples quoted TO prove that
these reports defective in data relating 70
average attendance, thereby greatly affecting the
amount Of money spent. IL was alleged that the
Board had overstated the average attendance
and that the current estimates for supplies as
sumed an Increase In attendance In Manhattan
about three times as great the normal Increase.
The report further charged that the outlay fo-
general school supplies greatly dispropor-
tened as between the bOroushs of Manhattan and
brooklyn. on the basis OF equivalent results or
equal services and that there was a similar dis
proportion between the various schools especially
in Manhattan The report summed up its charges
against the Board Of Education by asserting that
every essential OF effective audit and scrutiny of
accounts was omitted and that the printed re-
ports OF the Board Of Education. serious state
mens OF the business affairs of great corporation,
were mere travestiss.
On January 3 the Beard OF Education I'm a special
report TO Mayor Van Wyck, published a document
intended to refute the charge OF fnsuffcency OF
It's public reports The Board denied that its re-
ports relating to average attendance were de-
fective. stating that average attendance was not
applicable arbitrarily TO appropria tions contained
within the special school fund The Board printed
In its report copies of communications from City
Superintendent OF Schools and others to prove that
hensiveness OF detai Sections OF the charter were
quoted To show that school statistics specin,
In the requirement OF data TO be furnished It
was asserted that all reports made q the Board
confOFmed 70 the sections quoted
Ihe Board then each of the seven dis
unCt specifications formulated by the Merchants
Association Figures were given and reports were
quoted to show that for all money paid out for
school supplies full value received The
Board stated in conclusion that the alleged dis
crepancies did not exist, and that the Board had
never submitted questionable items o ne Board
of Estimate and ADpOrtiOnment.
On February thu Merchants Association issued
a reJoinder to the report of the Board al ECluCa-
ton The document stated that the Board in
its report entirely ignored the question at issue
ana eVaded all our essential specifications which
show prima facie wastefu OUTLAWS" This rejoinder
l. entitled The Increase In Taxation and The
Outays of the Board Education Ii asserted
that in less than four years the Board of Educa-
tion had spent SIS for additional school
properties, that 10 had increased the pro rata
outlay for given seating capacity ny about 80
per cent. exclusive OF the cost of sites. and that
its pro rata outlay for maintenance and operation
had increased nearly 5S per cent since 1896 The
Merchants Association report closed by insisting
that tine report OF the Board of Education the
Mayor did not meet the essential allegations OF the
associations Analysis of December l9.