Submission of Financial Statements

Office of Audit Services (OAS) reviews financial statements for school districts and BOCES to ensure that the statements conform to the major reporting provisions of the Governmental Accounting Standards Board (GASB).

According to Education Law Section 2116-a(3)(a) and Commissioner's Regulations Section 170.12(e)(2)):
School Districts other than Buffalo, Rochester, Syracuse, Yonkers and New York City and BOCES must submit audited financial statements by October 15 (or the next business day if due date falls on a Saturday or Sunday) and
Buffalo, Rochester, Syracuse, Yonkers and New York City school districts must submit audited financial statements by January 1 (or the next business day if due date falls on a Saturday or Sunday)
to OAS via email or by mail as follows:
 

or

  • New York State Education Department
    Office of Audit Services, Room 524 EB
    89 Washington Avenue
    Albany, New York 12234

In addition, a single copy of the financial statements must be submitted via email or by mail to:

  • afrfile@osc.state.ny.us
    or
  • Office of the NYS Comptroller
    Division of Local Government Services & Economic Development
    Data Management Unit, 12th Floor
    110 State Street
    Albany, New York 12236

Additional due date for required documentionPDF File 13KB. (Screen Reader Version PDF File 16KB)

If you have any questions please contact John Cushin at 518-474-5928 or jcushin@mail.nysed.gov

School District Financial Statements Not Yet Submitted

A School District may still be on the list even if the audited financial statements have already been submitted to the Department.  Occasionally, there may be a backlog in entering the date in SAMS due to the volume of financial statements we receive.  If the School District is still on the list at the above link, the School District can verify, in real time, the date we received the audited financial statements by logging into SAMS, selecting “Forms”, then selecting “NYSED Only Form Set:”, and then selecting “Independent Audit Form” (see below).

Image of the SAMS screen

Other Information

Impact of late filed independent audits on state aid payments

Audit Reference Manual

Auditor and Accountant Information

Last Updated: September 15, 2011