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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 the 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.

All submissions must be submitted using the NYSED Portal. US Mail submissions will not be accepted. Refer to Resources below for the portal tutorial.


2020 NYSED Portal Tutorial
2021 NYSED Portal Tutorial
2022 NYSED Portal Tutorial
2023 NYSED Portal Tutorial

In addition, a single copy of the financial statements must be submitted to the NYS Comptroller 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:

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