There's a slightly shorter method that can be used similar to one of the ones above. That is:
[ $(date -d +1day +%d) -eq 1 ] && echo "last day of month"
Also, the crontab entry could be update to only check on the 28th to 31st as it's pointless running it the other days of the month. Which would give you:
0 23 28-31 * * [ $(date -d +1day +%d) -eq 1 ] && myscript.sh