[read complete report – pdf] 

Audit Objective 

Determine whether Dobbs Ferry Union Free School District (District) officials properly approved and monitored the Facilities Department’s overtime costs.

Key Findings

 District officials did not properly approve and monitor overtime worked by Facilities Department employees. As a result, employees may have worked unnecessary overtime. 

• Officials paid 10 employees $198,716 in overtime for emergency, non-emergency and absenteeism during the 21-month audit period. Approximately $186,330 of overtime work to be performed was not properly approved.
• Officials paid 10 employees a total of $36,734 in overtime to conduct 270 building checks. However, officials lacked the required building check forms to support that 267 building checks were performed and officials did not follow up with the employees to confirm the checks were conducted. 
• While the Facilities Department overtime costs for the audit period examined accounted for 24 percent of Department employees’ total compensation, officials did not perform a cost benefit analysis or determine other options that may have reduced overtime.

Not requiring employees to adhere to the Facilities Department’s procedures could result in the employees working unnecessary overtime. This could increase the District’s operational and pension costs.

Key Recommendations 

• Ensure overtime is properly approved, documented and monitored.
• Ensure management and employees adhere to District policies.

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