Rocky Point Union Free School District – Overtime (2021M-80)

Issued Date
August 06, 2021

[read complete report - pdf]

Audit Objective

Determine whether the Rocky Point Union Free School District (District) officials properly monitored and controlled overtime to ensure the District was not incurring unnecessary costs.

Key Findings

District officials did not adequately authorize, monitor or control overtime. As a result, the District may have incurred unnecessary costs. District officials did not:

  • Adopt written policies to ensure all overtime hours were preapproved, incurred only when necessary and adequately recorded.
  • Preapprove non-emergency overtime as required by District procedures.
  • Adequately monitor the overtime budget to ensure that sufficient appropriations were available for overtime costs.
  • Properly record all overtime costs.

Key Recommendations

  • Adopt an overtime payroll policy and preapprove non-emergency overtime.
  • Monitor the overtime budget.

District officials generally agreed with our findings and indicated they plan to initiate corrective action.