We must not apply to jobs at the end of fiscal year don't you think so? should we wait for a new one?

This questions deserves a yes/no answer:-

It really does matter for certain unbudgeted positions at the end of fiscal year due to financial closure procedures, however for daily operational requirements it is always right person, right job, right time..... so go ahead and apply anytime..............

it is foolishness to let a good opportunity pass by just because the year is ending.

If the opportunity is good compare to the existing assignment then it is always better to switch regardless of fiscal year

Even scarcer than opportunities, are good opportunities, if you find the right match for you, don't think it twice, go for it regardless it is end or begining of the fiscal year.