Audit Objective 

Determine whether Bellmore Union Free School District (District) officials approved, supported and monitored overtime. 

Key Findings 

District officials did not always approve, support and monitor overtime. As a result, overtime expenditures exceeded budgeted overtime by $49,576 during the audit period and officials increased the risk that employees may have been paid for unnecessary overtime. 

We reviewed 169 overtime request forms (forms) and the associated timesheets for five Facilities and Transportation Department (Department) employees who received overtime pay totaling $78,595 and determined: 

• 100 forms lacked the reason officials paid overtime totaling $30,291. 
• Officials paid unapproved overtime totaling $2,176. 

Key Recommendations 

• Update and enforce the District’s overtime procedures. 
• Monitor the Department’s overtime expenditures and make timely budget transfers, when needed. 

District officials generally agreed with our recommendations and indicated they have initiated or plan to initiate corrective action.