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:
- 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:
- Office of the NYS Comptroller
Division of Local Government Services & Economic Development
Data Management Unit, 12th Floor
110 State Street
Albany, New York 12236
If you have any questions please contact OAS at (518) 473-4516 or FSandSingleAudit@nysed.gov.
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”.