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specific category, and the remainder split evenly between the teachers and the other staff, to determine whether employees completed required trainings according to job titles. Employees hired after September 15, 2020 were not included in the sample. We documented when training completion records were not maintained by the Districts. We conducted this performance audit in accordance with generally accepted government auditing standards (GAGAS). Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objective. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objective. Unless otherwise indicated in this report, samples for testing were selected based on professional judgment, as it was not the intent to project the results onto the entire population. Where applicable, information is presented concerning the value and/or relevant population size and the sample selected for examination. 12 Of f ic e of t he New York State Comptroller