Letter on NYC Sheriff’s Overtime to Department of Finance
Preston Niblack
Commissioner
New York City Department of Finance
1 Centre Street, 5th Floor
New York, NY 10007
Re: Report on the New York City Sheriff’s Office Overtime (Report Number FK24-093S)
Dear Commissioner Niblack:
The Comptroller’s Office has reviewed overtime budget and spending for the New York City Sheriff’s Office.S Based on our review, the Sheriff’s Office has exceeded its adopted and modified overtime budgets by significant and growing amounts in recent years. As detailed in the Table I and Chart I below, between Fiscal Year 2017 and 2023, the Sheriff’s Office overtime spending increased by 156%.
Table I: Sheriff Office Overtime Budgeted vs Actual Amounts
| Fiscal Year | Adopted Budget | Modified Budget | Actual Expenses | % Increase over Adopted Budget | % Increase over Modified Budget |
| 2017 | $589,280 | $589,280 | $2,348,562 | 298.5% | 298.5% |
| 2018 | $589,280 | $589,280 | $2,529,664 | 329.3% | 329.3% |
| 2019 | $589,280 | $2,200,000 | $3,122,434 | 429.9% | 41.9% |
| 2020 | $589,280 | $589,280 | $4,904,424 | 732.3% | 732.3% |
| 2021 | $589,280 | $2,554,783 | $6,140,271 | 942.0% | 140.3% |
| 2022 | $589,280 | $4,082,064 | $5,877,577 | 897.4% | 44.0% |
| 2023 | $897,064 | $1,732,064 | $6,013,359 | 570.3% | 247.2% |
| 2024 | $897,064 | $897,064 | $5,767,166 | 542.9% | 542.9% |
Chart I: Sheriff Office Overtime Budgeted vs Actual Amounts
Based on historical overtime spending, it appears the Sheriff’s Office’s is not appropriately planning for or controlling overtime spending. The Sheriff’s Office does not set realistic overtime budgets and does not limit overtime spending to adopted budget amounts. Further, the Sheriff’s Office does not properly manage and modify the budget on an ongoing basis during the fiscal year.
For example, for Fiscal Year 2023, the Sheriff’s Office’s adopted budget for overtime was $897,064. The Sheriff’s Office overtime budget was modified and increased by $835,000 to $1,732,064 in November 2022. However, at that time, actual overtime spending already exceeded that amount and totaled $2,188,829. Furthermore, although actual overtime spending continued to increase to $6,013,359, the Sheriff’s Office did not make any other budget modifications during the year.
These budget and spending issues continued in Fiscal Year 2024. As of July 3, 2024, actual overtime expenses recorded in the City’s Financial Management System (FMS) totaled $5,767,166. These expenses included payments totaling $63,091 made to 127 employees for 1,117 overtime hours worked on one day, Saturday, December 9, 2023, nearly nine hours per employee.
Nevertheless, the Adopted Budget for Fiscal Year 2025 overtime amount for the Sheriff’s Office remains the same as last year’s budget, at $897,064, just 15% of the amount the office has spent in any of the last four years. Meanwhile, given the Sheriff’s Office’s increased work to address the proliferation of illegal cannabis stores, there is reason to anticipate that overtime could increase even further.
To comply with responsible budgeting practices, the Sheriff’s Office should set realistic overtime budgets based on historical data and planned activities and only modify budgets as necessary in response to changing conditions. I urge you to address what appear to be systemic issues with overtime budgeting, spending and controls at the Sheriff’s Office.
Thank you for your attention to this matter.
Sincerely,
Brad Lander
New York City Comptroller