Garden City Union Free School District – Overtime (2016M-382)

Issued Date
January 13, 2017

Purpose of Audit

The purpose of our audit was to examine the District’s use of overtime for the period July 1, 2014 through April 30, 2016.


The Garden City Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools with approximately 3,800 students, is governed by an elected five-member Board of Education. Expenditures for the 2015-16 fiscal year were approximately $103.3 million.

Key Finding

  • District officials have not established a policy or written procedures to ensure that all overtime hours worked by department employees are properly authorized.

Key Recommendation

  • The Board and District officials should establish an overtime policy or written procedures that requires employees use the request form and that addresses the approval of overtime for emergencies or unforeseen circumstances.