York Central School District - School District Website (S9-19-35)

Issued Date
March 23, 2021

[read complete report - pdf]

Audit Objective

Determine whether the York 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.
  • Budget information – with appended property tax report card, administrator salary disclosure and fund balance information.
  • Budget-to-actual results.
  • External audit reports and corrective action plan (CAP).

Officials did not prepare:

  • A multiyear financial plan. Posting a prepared plan further enhances the transparency of the District’s fiscal decisions.

Key Recommendations

District officials must post required information to the District website:

  • Final annual budget, external audit reports and CAP.
  • Comprehensive budget documents.

District officials should enhance transparency by:

  • Posting budget-to-actual results.
  • 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.