[read complete report - pdf]

Audit Objective

Determine whether Longwood Central School District (District) officials appropriately approved and documented overtime for non-instructional employees.

Key Findings

District officials did not appropriately approve and document overtime for non-instructional employees. As a result, there is an increased risk that overtime costs totaling $774,499 were more than necessary. We found:

• The Board of Education (Board) did not adopt written policies to ensure that all overtime hours worked were pre-approved, adequately recorded and incurred only when necessary.
• Non-emergency overtime was not generally preapproved in writing.
• Officials did not maintain documentation to justify compensatory (comp) time earned.

Key Recommendations

• Adopt a payroll policy with clear guidelines and procedures for overtime work, including pre-approval of overtime and comp time.
• Ensure all non-emergency overtime and comp time is pre-approved, properly documented and monitored.

District officials disagreed with certain aspects of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the District’s response letter.