Internal Controls

The term Internal Controls refers to the systems and safeguards in place to ensure that public funds are being spent appropriately, that there is appropriate separation of duties for data entry and approvals, and most importantly to ensure that public funds are being spent in accordance with rules and regulations. Periodically, schools may be audited to ensure that these systems and safeguards are in place. The following functions are part of what is covered by Internal Controls:

Timekeeping and Per Session
Per Diem and Class Coverage

General School Funds
Parent/Parent-Teacher Association (PA/PTA)
Purchasing
Procurement Card (P-Card)

Inventory
Fire Drills and Safety
MetroCards

Per Session System Assessment Tool with Resources

How to Avoid Common Mistakes (note common audit findings starting on p.21)

Audit Checklist for Purchasing & P Card

Resources for School Bank Account

School Bank Account Training Document

Internal Control Trainings

The NYC Dept of Education Office of the Auditor General offers group and one-on-one trainings in the areas listed below. If you are interested in scheduling a training, please contact the Auditor General's Office.

Specific questions and support around School Bank Accounts can be directed to DOEBanking@schools.nyc.gov