Haldane Central School District - School District Website (S9-19-32)

Issued Date
March 23, 2021

[read complete report - pdf]

Audit Objective

Determine whether the Haldane 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:

  • A final annual budget or a comprehensive appended property tax report card.
  • Comprehensive budget-to-actual results or the 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 a comprehensive appended property tax report card.

Should enhance transparency by:

  • Posting budget-to-actual results and CAP to the website in a transparent location.
  • 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.