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former Director was responsible for approving the employee’s time sheets in the absence of their supervisor, but she did not approve the overtime for this employee. When When overtime is not approved by a supervisor, an employee may be paid for overtime overtime that was unauthorized or unnecessary. is not approved by What Do We Recommend? a supervisor, The Board and Supervisor should: an employee 5. Develop and adopt a written payroll policy or regulations that clearly describes the responsibilities of Town officials and employees for may be paid preparing and processing payroll, reviewing and certifying the accuracy of for overtime payroll and governing the use and authorization of overtime. that was 6. Ensure that appropriate officials review and certify the accuracy of payroll, including verifying that out-of-title pay is necessary and paid in accordance unauthorized with the Regulations or appoint another official or officials to fulfill these responsibilities. or unnecessary. 7. Require overtime for the Director of Personnel and other department heads to be approved by an appropriate official, such as the Supervisor. 8. Consult with the Town Attorney to determine what, if any, action should be taken regarding the improper or questionable payroll payments identified in the report. The Supervisor should: 9. Properly segregate payroll duties and prohibit officials and employees from approving their own time sheets and overtime. If department heads earn overtime, it must be approved by the Supervisor. The Supervisor, Director and Director of Personnel should: 10. Ensure out-of-title pay is paid in accordance with the Regulations and only when necessary by verifying that the employee’s supervisor charged appropriate leave accruals. 11. Establish procedures for an alternate approver for overtime when an employee’s supervisor is absent. 12. Develop written procedures that describe the responsibilities of officials and employees when preparing payroll records, authorizing overtime and approving timesheets. Of f ic e of t he New York State Comptroller 9