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
  • Big five School Districts including, 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.

We strongly encourage those with electronic capabilities to use the NYSED Portal as it will eliminate the need for mailings, and aid NYSED in processing the various forms of financial data that we receive.

Please refer to the Recorded Webinar from August 16, 2017 , and the Tutorial below to learn about using the NYSED Portal.


When a school does not have the capability to use the NYSED Portal  financial submissions can be sent to:

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

Additional due dates for required documentationPDF File 13KB. (Screen Reader Version PDF File 16KB)

If you have any questions please contact OAS at:

(518) 473-4516 or

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”.

Other Information

Impact of late filed independent audits on state aid payments

Audit Reference Manual

Auditor and Accountant Information

Last Updated: November 6, 2017