The tape is based on an article by Robert Kolker in The New York Times in 2004 about the scandal in 2002 in a school on Long Island, New York. Several employees of the institution were found guilty of fraud totaling $ 11.2 million, including Frank Tassone, a respected and imposing manager of the Roslyn School District. An investigation into the financial activities of the school was provoked by a student-editor of the school newspaper.
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