Issued Date
March 23, 2021
Audit Objective
Determine whether the Central Square Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
Key Findings
District officials maintained a website but certain financial information was not posted, causing a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other interested parties from readily accessing and reviewing documents to make informed decisions.
Officials did not post the:
- Final annual budget and Office of the State Comptroller (OSC) audit report and corrective action plan (CAP).
- Comprehensive budget-to-actual results, appended property tax report card or transparent multiyear financial plan.
Key Recommendations
Must post required information to the District website:
- Final annual budget, OSC audit report and CAP and a comprehensive appended property tax report card.
Should enhance transparency by:
- Posting all audit reports, CAPs and comprehensive budget-to-actual results, and the multiyear financial plan in a location easy to access.
District officials agreed with our recommendations and indicated they will take corrective action.