Audit Objective 

Determine whether Farmingdale Union Free School District (District) officials properly monitored, approved and controlled overtime. 

Key Findings 

District officials did not properly monitor, approve and control overtime. Officials also did not ensure all overtime payments were necessary and properly supported. As a result, there is a significant risk that employees may have been paid for unnecessary overtime work that could have been avoided with adequate planning. We determined that the Board of Education (Board) and District officials: 

• Did not establish adequate overtime controls or adopt written policies and procedures to ensure overtime was incurred only when necessary and unavoidable. They also did not ensure all overtime was preapproved and monitored. 
• Paid 20 employees $167,034 for nonemergency overtime work, including routine job duties and planned events, without written preapproval. 
• Did not budget for overtime separate from other payroll expenditures. As a result, District officials did not have adequate information to properly monitor the overtime budget and expenditures. 

Key Recommendations 

• Adopt a policy with clear guidelines and procedures for overtime work. 
• Ensure all nonemergency overtime is preapproved in writing and properly documented. 
• Properly budget for and monitor overtime. 

District officials agreed with certain aspects of our report and indicated they planned to initiate corrective action.