Purpose of Audit

The purpose of our audit was to examine the District’s overtime for non-instructional employees for the period July 1, 2015 through December 1, 2016.

Background

The Baldwin Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools with approximately 4,700 students, is governed by an elected five-member Board of Education. Salary appropriations were approximately $68 million for the 2016-17 fiscal year, or 54 percent of the general fund budget, of which $9 million was for non-instructional salary.

Key Findings

• The District did not establish a policy or written procedures to ensure that all overtime hours worked were preapproved, adequately recorded and incurred only when necessary.
• There was no documented preapproval for any of the overtime that we reviewed.

Key Recommendations

• The Board should adopt an overtime policy or written procedures that provide for preapproval of overtime, except in cases of emergency, and required documentation and certification of overtime.
• Ensure that written preapprovals are obtained in all instances where overtime can be planned in advance.