Audit Objective
Determine whether Village of Islandia (Village) officials properly approved, documented and controlled overtime for employees.
Key Findings
Village officials did not properly approve, document or control overtime for employees. During our audit period, the Village paid eight employees a total of $149,964 in overtime that was not properly approved or supported by the employees’ timecards. During the audit period:
- Ninety-five percent of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent to 73 percent and 49 percent of their budgeted salaries, respectively.
- The Fire Marshal approved his own overtime that totaled $88,718. The Fire Marshal did not provide any documentation he claimed to have in support of his overtime pay.
- The Building Inspector approved his own overtime that totaled $53,719 for the audit period. Village officials and the Building Inspector had no documentation to support the hours that resulted in overtime, or the actual work performed.
- Six employees were paid, in total, $7,528 without preapproval or documentation explaining why the overtime was necessary.
The Board of Trustees (Board) and Village officials did not monitor overtime and relied on the Fire Marshal and Building Inspector to only work overtime when they believed it was needed.
Key Recommendations
- Develop clear overtime procedures, including written preapproval of non-emergency overtime.
- Monitor the salary and overtime budgets to facilitate control of these expenditures.
While Village officials disagreed with certain findings and recommendations, they indicated they have initiated or would initiate corrective action. Appendix B includes our comment on issues raised in the Village’s response.