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If the former Director did not actually work during the 460.5 hours that she approved the employee to receive out-of-title pay for performing her job duties, she was improperly paid $18,961, as she should have charged leave accruals and received paid leave time instead of receiving regular pay. When an employee separates from employment, they are entitled to be paid the monetary value of their unused vacation time. Therefore, it is important to maintain accurate leave accrual records and regularly reconcile leave balances. The former Director also improperly approved 152 hours totaling $456 in out-of-title pay for herself in June and July of 2018. Because she was already a department head and there was no higher job classification for her to have been temporarily assigned to, it is unclear why she would receive out-of-title pay. We reviewed the payroll input summaries for these two months and there was no supporting documentation indicating what job duties were performed or why she earned the out-of-title pay. These payroll input summaries were approved by the former Director. The Director of Personnel told us that the Personnel Department’s procedures for processing out-of-title pay includes comparing an employee’s time sheet requesting out-of-title pay to their supervisor’s charges of leave accruals to ensure the supervisor charged leave during the same time period. However, she said that because the Town had turnover in the Director of Personnel position during our audit period, it is unclear if this practice was in place continuously and whether the employee’s time sheet was compared to the former Director’s use of leave accruals. Because the former Supervisor did not review the former Director’s payroll and the Town did not have a process for certifying and reviewing payroll registers for accuracy or written procedures for verifying that out-of-title pay is necessary and in compliance with the Regulations, the Town made improper, questionable and unsupported payroll payments. Overtime – For the period January 1, 2021 through August 31, 2022, the Town paid four employees a total of $13,750 for 338 hours of overtime. Payments to three employees totaling $5,611 for 131 hours of overtime were not approved by a supervisor or any other employee or official, as follows: l The current and former Directors of Personnel were paid overtime for 103.5 hours and 12.5 hours, respectively, totaling $5,017 for 116 hours of overtime they authorized themselves because the Town did not have procedures for approving overtime for department heads. The Directors of Personnel approved their own time sheets and authorized their own overtime without the involvement of any other Town employee or official, such as the Supervisor. l A finance office employee was paid $594 for 14.75 hours of overtime when the employee’s supervisor was on leave. The Director of Personnel said the 8 Of f ic e of t he New York State Comptroller