Rockville Centre Union Free School District - School District Website (S9-19-28)

Issued Date
March 23, 2021

[read complete report - pdf]

Audit Objective

Determine whether the Rockville Centre Union Free 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 and all external CAPs to the website.
  • Budget-to-actual results, all original budget documents, internal audit report and corresponding corrective action plan (CAP) in an easily accessible location.

Officials did not prepare a multiyear financial plan. Posting a prepared plan further enhances the transparency of the District’s fiscal decisions.

Key Recommendations

Must post required information to the District website:

  • Final annual budget and all external CAPs.

Should enhance transparency by:

  • Posting budget-to-actual results, all original budget information, internal audit report and corresponding CAP in a location easy to access.
  • Preparing and posting a multiyear financial plan to help residents see the impact of fiscal decisions over time.

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.