Issued Date
March 23, 2021
Audit Objective
Determine whether the Saranac 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:
- Budget-to-actual results or external audit report corrective action plan (CAP).
- Multiyear financial plan.
- Comprehensive appended property tax report card or CAP to the Office of the State Comptroller’s (OSC’s) audit that included specific corrective action per audit recommendation.
Key Recommendations
- Ensure that budget-to-actual results, comprehensive budget documents, a multiyear financial plan and detailed CAPs are on the website.
District officials generally disagreed with our recommendations and indicated they will not take corrective action. Appendix C includes our comments on issues District officials raised in their response.