add controllers, servoices

app/Services/Finance/FinancialSchoolYearService.php

@@ -0,0 +1,28 @@
+<?php
+
+namespace App\Services\Finance;
+
+use Illuminate\Support\Facades\DB;
+
+class FinancialSchoolYearService
+{
+    public function listYears(?string $fallbackYear = null): array
+    {
+        $years = DB::table('invoices')
+            ->select('school_year')
+            ->whereNotNull('school_year')
+            ->distinct()
+            ->orderBy('school_year', 'DESC')
+            ->pluck('school_year')
+            ->map(static fn ($val) => (string) $val)
+            ->filter(static fn ($val) => $val !== '')
+            ->values()
+            ->all();
+
+        if (empty($years) && !empty($fallbackYear)) {
+            $years[] = (string) $fallbackYear;
+        }
+
+        return $years;
+    }
+}