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Audit Objective

Determine whether Town of Hempstead (Town) officials accurately accrued and accounted for compensatory (comp) time.

Key Findings

Town officials did not ensure comp time hours were accurately accrued and accounted for. As a result, officials do not have adequate assurance that all comp time is appropriately earned, accurately recorded and properly monitored. Town officials did not:

• Establish a policy or written procedures to ensure that comp time hours were authorized, documented and accounted for.
• Require comp time to be properly supported and approved by direct supervisors.
• Ensure separation payments that included a payment for unused comp time were supported.

Key Recommendations

The Board and officials should:

• Adopt a policy or written procedures to provide guidelines for pre-approval of overtime, adequate documentation and supervisory approval authorizing accrual of comp time.
• Ensure earned comp time is properly supported and approved.
• Ensure separation payments are properly supported.

Town officials generally agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments on the issues raised in the Town’s response letter.