Research


Administrative History

Beginning ca. 2000, the Office of the State Comptroller no longer receives annual financial reports in either paper or electronic format, directly from the school districts. Instead, the districts report data electronically to the State Education Department which then transfers copies of that data to OSC for use in the Local Government Database. In the case of Board of Cooperative Educational Services (BOCES) and community colleges, some of these entities send paper reports directly to OSC. These reports are transferred to the State Archives. Some of these entities report electronically to SED with data then transferred from SED to ESC. That data becomes part of the Local Government Database and is sent to the State Archives following the same approach used for school districts.