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NYS Comptroller


Audits of Local Governments and School Districts

Island Trees Union Free School District – Overtime (2016M-389)

Released: December 9, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the District’s use of overtime for the period July 1, 2015 through June 30, 2016.


The Island Trees Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates four schools with approximately 2,300 students, is governed by an elected seven-member Board of Education. Operating expenditures for the 2015-16 fiscal year totaled approximately $58.6 million.

Key Finding

  • The District does not have written overtime procedures, and employees are not required to obtain written approval prior to working overtime.

Key Recommendation

  • Develop and implement formal written procedures to properly control and monitor overtime by documenting the approval and justification of overtime prior to the work being performed.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236