It’s that time of year again—school has started back up in New York. And with the new school year comes new state mandates, including a major policy change—no more smartphones in schools. Beginning with the 2025-2026 school year, all New York public schools are required to implement distraction-free school policies.

Last updated on September 5th, 2025Managing a school district comes with a range of financial responsibilities—and having the right knowledge and tools at your disposal makes all the difference. To help local municipal and school district leaders stay on top of budgeting, cash flow, and long-term planning, the Office of

Last updated on August 4th, 2025The recently passed budget reconciliation bill, entitled the One Big Beautiful Bill Act (OBBBA), implements several new tax and spending policies and extends many policies previously set to expire. The OBBBA contains hundreds of provisions applying to individuals, businesses, and federal programs. Policies affected range

Last updated on July 10th, 2025In early May, after a delay of several weeks, the Senate passed the Fiscal Year 2025-2026 State Budget. New York lawmakers have emphasized the need to safeguard economic security in the state, particularly in light of recent cuts to federal funding. This year’s budget is

Last updated on June 16th, 2025New York State continues to invest in Universal Pre-Kindergarten (UPK) programs with the passing of the 2025-26 Enacted State Budget. Let’s take a look at the current state of UPK in New York as well as the latest efforts to increase access to affordable early

Financial statement audits are crucial to any organization’s financial health, and school districts are no exception. A financial statement audit provides an independent assessment of an organization’s financial statements, which in turn ensures transparency, accountability, and a strong foundation for future planning. Preparation is key to ensuring a smooth audit

Last updated on April 22nd, 2025As government entities, school districts are required to implement GASB 101’s updated guidelines for the treatment of compensated absences for employees of state and local governments. What is GASB 101? The Governmental Accounting Standards Board (GASB) Statement No. 101 (GASB 101) updates the guidelines for

Last updated on March 18th, 2025As of July 2024, school districts in New York State that reorganize—or merge—are eligible for financial assistance of up to 40 percent of the Total Foundation Aid Base under the Reorganization Incentive Operating Aid (RIOA) program. Unfrozen in the 2024-2025 state budget, RIOA is available