Purpose of Audit

The purpose of our audit was to examine overtime pay for the period January 1, 2015 through July 19, 2016.

Background

The Town of Orangetown is located in Rockland County and has a population of approximately 50,500. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $73 million.

Key Findings

• The Board and Town officials did not develop overtime budgets based on known needs and historical trends.
• Officials did not adequately monitor adopted budgets and allowed them to be over-expended each year.
• Our review of work schedules, time sheets and payroll summaries for two payroll periods disclosed discrepancies between these three records in 24 of 50 instances tested.

Key Recommendations

• Adopt realistic overtime budgets based on historical or other known trends.
• Monitor or control the overtime budgets throughout the year and make timely budget transfers, when necessary.
• Ensure that the identified payroll errors are corrected.