Determine whether Longwood Central School District (District) officials appropriately approved and documented overtime for non-instructional employees.
District officials did not appropriately approve and document overtime for non-instructional employees. As a result, there is an increased risk that overtime costs totaling $774,499 were more than necessary. We found:
- The Board of Education (Board) did not adopt written policies to ensure that all overtime hours worked were pre-approved, adequately recorded and incurred only when necessary.
- Non-emergency overtime was not generally preapproved in writing.
- Officials did not maintain documentation to justify compensatory (comp) time earned.
- Adopt a payroll policy with clear guidelines and procedures for overtime work, including pre-approval of overtime and comp time.
- Ensure all non-emergency overtime and comp time is pre-approved, properly documented and monitored.
District officials disagreed with certain aspects of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the District’s response letter.