District and BOCES Recordkeeping for Prior Year Revisions
The following information is provided to clarify some aspects of the prior year revision process and to make recommendations regarding the district's role in this process. These requirements and recommendations also apply to the BOCES where relevant to BOCES processing.
Currently, districts receive notification when the audit for a claim year has been completed.
The final adjustment notification (SA-32
and
SA-32EC
)
includes the amount of any supplemental payment or overpayment to be deducted. The district is
also sent a complete set of State Aid Output Reports that reflect the final adjustment figures.
It is highly recommended that districts keep this set of output reports indefinitely. Since the
actual payment of supplemental aid generated by any prior year revision is likely to be years
in the future, this set of output reports serves as a valuable baseline record of aid status
prior to the revision. BOCES Aid is "final" in September following the aid year.
Reports are available on the Web.
Prior year revisions to State Aid claims are processed up to one year after the close of the school year in which such payment was first to be made. (Example: A revision to 2016-17 aid must be received by SED on or before June 30 th, 2018). It is highly recommended that districts print a complete set of output reports from the State Aid Web site whenever the district submits a revision request.
Once the revision has been processed and approved the district will receive a notification letter. The letter provides the district with the revision number, date processed (which is also the date used to determine the district's location in the prior year supplemental queue), dollar amount (+ or -), aid year affected (if it is an overpayment) and the auditor's name. The reverse side of the letter provides the revised aid year, the dollar amount, the aids affected and the auditor's name. Please keep this letter for future use, because the pertinent information noted on both sides of this letter will not be repeated when the supplemental payment check is issued or when the overpayment is deducted.
In addition, it is highly recommended that upon receipt of a prior year revision approval letter stating that a revision to your State Aid Claim has resulted in a supplemental payment, the district print a complete set of output reports from the State Aid Web site. When the supplemental payment is received several years after the approval letter, the letter and the output reports will serve as helpful reconciling tools. Comparing the output reports received at the time of the final adjustment, to the output reports printed after a prior year revision has been approved, will indicate exactly which aid areas have changed. It is recommended that the district use this information to help determine its liability to any consultant firm that may be assisting the district with prior year revisions.
If the district is submitting a prior year revision, and a prior year revision has previously been submitted for the same aid year, it is highly recommended that the district print another complete set of output reports from the State Aid Web site prior to submitting the second revision to SED. Comparing the output reports printed prior to the submission of the second revision, to the output reports printed after the first revision was approved, will indicate exactly which aid areas were affected by the second revision. It is recommended that the district use this information to help determine its liability to any consultant firm that may be assisting the district with prior year revisions.
The State Aid Office would like to emphasize the importance of keeping the prior year revision approval letter as well as pre- and post-revision output reports. Due to the length of time between notification of prior year revision approval and supplemental check issuance, this recordkeeping is critical. The State Aid Office cannot provide information to the district, or to consultants representing the district, about the details for the supplemental payment checks being issued. Your cooperation in this matter is greatly appreciated.
Summary of Requirements and Recommendations
- File and retain indefinitely the complete set of output reports sent with final adjustment notification. BOCES "final" is September following the aid year
- Submit all prior year revisions affecting an aid year on or before June 30th of the year following the claim year. For example, a revision for the 2016-17 aid year must be submitted on or before 6/30/18.
- Whenever a prior year revision is submitted, print, file and retain indefinitely a complete set of output reports
- File and retain indefinitely all prior year revision approval letters
- Whenever a prior year revision approval letter is received, print, file and retain indefinitely a complete set of output reports
- Compare "before" and "after" output reports to reconcile aid changes when supplemental payment is received, and to determine remuneration due consultants.