Issued Date
March 23, 2021
Audit Objective
Determine whether the Hunter-Tannersville 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, resulting in 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.
- Comprehensive budget documents, including appended financial information, such as a property tax report card and administrative salary disclosure.
- Budget-to-actual results, and audit reports and the respective corrective action plans (CAPs).
Officials did not prepare:
- A multiyear financial plan. Posting a prepared plan further enhances the transparency of the District’s fiscal decisions.
Key Recommendations
- Post the final annual budget, budget-to-actual results, audit reports and CAPs, and comprehensive budget documents, and include fund balance information and appended documents, such as the property tax report card and administrative salary disclosure.
- Prepare and post a multiyear financial plan to help residents see the impact of fiscal decisions over time.
District officials agreed with our recommendations and indicated they will take corrective action.