Grand Island Central School District - School District Website (S9-19-31)

Issued Date
March 23, 2021

[read complete report - pdf]

Audit Objective

Determine whether the Grand Island 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 transparent and comprehensive.

Officials did not post:

  • Comprehensive budget-to-actual results in an easily accessible location.
  • Corrective action plans (CAPs) with a specific individual responsible for corrective action and implementation date per audit recommendations.

Officials did not prepare:

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

Key Recommendations

  • Provide further transparency by posting comprehensive budget-to-actual and internal audit results in a location easy to access.
  • Prepare and post a multiyear financial plan to help residents see the impact of fiscal decisions over time.
  • Ensure CAPs address responsibility and implementation dates of 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.