NORSTAR GROUP INC
S-8, EX-23.2, 2000-11-09
BUSINESS SERVICES, NEC
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<PAGE>   1
                                                                    Exhibit 23.2


                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
                   -----------------------------------------

To the Board of Directors and Stockholders
NorStar Group, Inc.


We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated March 13, 2000 related to the
consolidated financial statements of NorStar Group, Inc. and Subsidiaries as of
December 31, 1999 and for the years ended December 31, 1999 and 1998, which
report appears in the Annual Report on Form 10-KSB for the year ended December
31, 1999 previously filed by NorStar Group, Inc. and Subsidiaries.


                                                  /s/ J.H. COHN LLP
                                                  -----------------------
                                                     J.H. Cohn LLP

Roseland, New Jersey
November 9, 2000


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