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Appendix B: OSC Comment on the District’s Response Note 1 As indicated in the response, officials became aware of the District's Mental Health First Aid training after the completion of our audit fieldwork. We reviewed this subsequent training information and found that the Mental Health First Aid training offered to the 49 teachers occurred in 2018, not during our audit period. In addition, the Superintendent told us an additional training session occurred in January 2022 for 38 staff members. Therefore, our audit finding that the District did not provide annual mental health training to any staff for the 2020-21 school year by September 15, 2020, as required by SED regulations, is accurate. Of f ic e of t he New York State Comptroller 7