Issued Date
March 23, 2021
Audit Objective
Determine whether the Otego-Unadilla 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 appended property tax report card.
- Budget-to-actual results in an easily accessible location.
- Corrective action plan (CAP) in an easily accessible location and include a specific individual responsible for corrective actions per audit recommendations.
Key Recommendations
- Post the final annual budget, a comprehensive appended property tax report card and a multiyear financial plan to the District website.
- Provide further transparency by posting budget-to-actual results in a location easy to access.
- Post CAP to the website in a transparent location and specify who is responsible for implementing an audit’s corrective action.
District officials generally agreed with our recommendations and indicated they will take corrective action. Appendix C includes our comment on an issue District officials raised in their response.