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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Managing Dual Employment
Agencies Can Strengthen Oversight Of Employee Time and Attendance

Issued: December 19, 2013
Link to full audit report 2013-D-1


State employees have the right and the opportunity to work more than one job. With this right, comes responsibility. Holding two jobs concurrently, also referred to as dual employment, can make managing employee time and attendance more difficult. Safety can be put at risk when workers are tired and exhibiting impaired judgment. Service quality can erode and taxpayers can lose out when public sector workers are compensated for work not performed. Fraud can also be occurring.

Nearly 4 percent of employed New Yorkers are working in more than one job at the same time. For State employees in State agencies, the trend is similar. The incidence of all dual employment among State workers is difficult to monitor because the State payroll system tracks secondary employment in State agencies and excludes local government, the public authorities and the private sector.

Recent audits of dual employment in six State entities found that managers and supervisors failed to monitor employee time and attendance. At every agency where auditors found employees who violated time and attendance policies, there were also supervisors and managers who didn't know where their employees were or who allowed employees to misrepresent the hours worked.

  • A review of 345 employees found 75 with a pattern of violating time and attendance policies. These 75 received $413,277 in compensation for 4,803 hours not worked. Statewide, agencies could be spending $5 million on compensation for hours not actually worked.
  • 69 employees claimed to have worked 3,536 hours in two jobs at the same time (overlapping hours); 22 did not accurately reflect travel time from one job to another (adjoining hours); and 16 improperly charged 511 hours of sick leave at one job, even though they were working at their second job.

Agencies can improve oversight of employee time and attendance by providing periodic time and attendance training to supervisors and staff. OSC will assist agencies by providing the data needed to identify workers with two State jobs. Before approving dual employment, agencies must also ensure that health and safety standards will be maintained. The audits also recommended that agencies recover overpayments, adjust unearned pension credits, and discipline staff when warranted.

Other Related Audits/Reports of Interest

State Government Accountability Contact Information:
Acting Assistant Comptroller : John Buyce
Phone: (518) 474-3271; Email:
Address: Office of the State Comptroller; Division of State Government Accountability; 110 State Street, 11th Floor; Albany, NY 12236