Ed Management Services

The Office of Educational Management Services provides technical assistance and oversight regarding  the management of New York State school districts and BOCES and their use of education resources. Specific areas of responsibility include district management services, pupil transportation, BOCES (all aspects), school district organization, contracts for excellence, district budget data and regents state aid proposal development.  The office provides support for legislative and regulatory initiatives as well as guidance on required reporting and timelines (property tax cap, budget notice, tax freeze, administrative salary disclosure, etc.).

A subset of Educational Management Services is District Management Services. Here you will find information on functions of school districts and BOCES including Budgeting, Purchasing, Accounting and Auditing, Internal Controls, Payroll, Taxation and Best Practices (in development). It provides pertinent regulations, laws, forms and guidance documents including frequently asked questions and handbooks that can be used to ensure school district compliance with applicable laws and regulations.

Latest Information

The New York State Department of Taxation and Finance has issued guidance on charitable funds authorized by the FY 2019 State Budget.  The guidance includes:

    • How school districts and local governments can establish charitable funds;
    • How school districts and local governments are to administer these funds, including acknowledging receipt of donations;
    • How the contributions received in these funds can be used;
    • How school districts and local governments can authorize a real property tax credit for contributions to their charitable funds, including how they can alter the value of the credit; 
    • How taxpayers can claim the credit, including the timing of donations and applying for a refund of the credit once taxes have been paid;
    • An acknowledgement form and a credit claim form; and
    • Explanation of the process of school district refunds of credit after taxes have been paid.

The guidance document is available at:
https://www.tax.ny.gov/pdf/ORPTS/charitable-contributions-guidance.pdf

Last Updated: September 6, 2018