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Audit Objective

Determine whether the Tuckahoe Union Free School District (District) officials ensured overtime was properly approved, accurate and monitored.

Key Findings

Although overtime was properly approved, District officials did not monitor overtime or ensure it was accurate. As a result, overtime payments increase the amount owed by a district, annually to the State, for its share of the cost of future employee retirement benefits.

District officials:

• Did not adopt written policies and procedures for overtime.
• Overpaid 15 employees a total of $4,432 for overtime due to lack of adequate review of time records.
• Paid 15 employees overtime totaling $324,934 primarily for routine anticipated events. Had the District considered alternative options instead of incurring overtime, some of these payments may have been reduced.

Key Recommendations

• Adopt written policies and procedures that address how and when overtime may be incurred, and the documentation required to support the time worked.
• Implement procedures for supervisory review of hours worked to ensure the accuracy of overtime charges.
• Ensure overtime is properly monitored.

District officials agreed with our recommendations and indicated they will take and have taken corrective action.