Auditing

Robert V. Stearns, CPA

P | 508-799-1053 F | 508-799-1043
stearnsr@worcesterma.gov
www.worcesterma.gov

June 6, 2023 

To the Worcester City Council 
Worcester, Massachusetts  

Dear Councilors, 

Enclosed is a report of the city‐wide overtime for the nine months ended March 31, 2023 with a 
projection for the 4th quarter.  FY22 is shown for comparison purposes.  The report includes overtime 
charged to each department from all funding sources including the General Fund, the Water Fund, the 
Sewer Fund, and various Special Revenue Funds including grants; Library PILOTS; and Police and Fire paid 
details.  

The total overtime for FY22 was $32.4M.  For the nine months ended March 31, 2023, overtime 
was  $25.4M  and  projected  to  the  end  of  the  year  to  total  $33.8M.    Year‐over‐year  changes  to 
departments’ overtime expense by funding source are highlighted. 

Respectfully submitted, 

Robert V. Stearns 
City Auditor

1 
City of Worcester
Overtime by department ‐ Citywide
Two Year Comparison:  FY22 and nine months ended 3/31/23 with projected 4th quarter for FY23
Prepared by City Auditor 5/31/23 for City Council

FY22 FY23
Actual  Actual   Projected   Actual +    % Change Comment
7/1/22 ‐ 3/31/23  4/1/23 ‐ 6/30/23  Projected 

Police
Police Detail Fund $                 12,443,841                   7,949,410                   2,649,803                 10,599,213 ‐15% $1.9M for St Vincent details in 
  FY22 (ended 12/29/21), none for FY23

General Fund                   5,910,500                   5,390,479                   1,796,826                   7,187,306 22% Trending higher from prior year 

 by over $1.2M

Special Revenue Funds                      537,833                      550,439                      100,000                      650,439 21% Grants  higher in 2023 (Byrne JAG, 

 Shannon, others)

Fire
General Fund                   4,331,671                   3,623,350                   1,207,783                   4,831,133 12% FY22 was lower due to charge to
 FEMA $675K
Fire Detail Fund                      220,250                      139,307                        46,436                      185,743 ‐16% Trending lower from prior year
Special Revenue Funds                      706,293                           5,594                           1,865                           7,458 ‐99% $675K charged to FEMA Covid in FY22

Schools
General Fund                   1,196,987                   3,213,372                   1,071,124                   4,284,496 258% Transportation OT projected to be $1.0M 
higher due to in‐house transportation.

Custodian overtime paid from the General 
Fund is projected to be higher in FY23 by 
$1.9m.  In FY22 $1.8M  of Custodians OT 
was paid by a  Covid Grant (ESSE) in FY22.

Special Revenue Funds                   2,264,245                      371,894                      123,965                      495,859 ‐78% $1.8m of Custodians OT paid in FY22 by  

Covid Grant (ESSE)

DPW&P
General Fund                   2,230,951                   1,703,930                      567,977                   2,271,907 2%
Water                      892,571                      770,392                      256,797                   1,027,190 15% Salaries under budget indicating higher 
vacancy than budgeted, 
and greater use of OT
Sewer                      405,483                      312,608                      104,203                      416,810 3%
Timing of chargebacks to Recycling
Special Revenue Funds                      103,943                        44,130                        14,710                        58,840 ‐43%  Revolving Fund

Emergency Communic‐
  ations / Mgmt.

General Fund                      328,287                      569,637                      189,879                      759,516 131% 208K charged to EM from Police and

 Fire in FY23

Special Revenue Funds                      391,555                      459,492                      153,164                      612,656 56% Grant expenditures trending higher

 (Support & Incentive Grant)

Inspectional Services
Special Revenue Funds                        93,330                        61,795                        20,598                        82,393 ‐12% Timing of chargebacks
General Fund                        10,259                        49,500                        16,500                        65,999 543%

Library
General Fund                      123,413                        71,363                        23,788                        95,151 ‐23%
Special Revenue Funds                        42,350                           3,060                           1,020                           4,080 ‐90% One‐City‐One Library chargeback
  from WPS fy22 = $40K, none to
  date for FY22.

Public Facilities
Avg weekly OT is higher in FY23 by
General Fund                        34,306                        42,938                        14,313                        57,250 67%  approx $400 per week

Elections
General Fund                        12,115                        24,964                           8,321                        33,285 175% State general election in Nov 2022

Transportation & Mobility
General Fund                               ‐                        22,370                           7,457                        29,827 New Dept

Treasury
General Fund                        25,417                        19,038                           6,346                        25,383

Innovation & Technology
General Fund                        20,093                        14,152                           4,717                        18,869

2
 FY22 FY23
Actual  Actual   Projected   Actual +    % Change Comment
7/1/22 ‐ 3/31/23  4/1/23 ‐ 6/30/23  Projected 

Human Resources
General Fund                        11,228                        11,106                           3,702                        14,809

Pooled (To Be Charged To Depts)
General Fund                               ‐                           7,671                           2,557                        10,228

Public Health
Special Revenue Funds                        14,127                           3,027                           1,009                           4,036
General Fund                           1,069                           1,151                              384                           1,535

Sustainability & Resilience
General Fund                        21,998                           3,075                           1,025                           4,100

Cable
Special Revenue Funds                           5,384                           2,612                              871                           3,483

City Clerk
General Fund                              704                           2,150                              717                           2,866

City Manager
General Fund                              756                           1,977                              659                           2,636

Auditing
General Fund                           4,569                           1,964                              655                           2,619

Rec Woo
Special Revenue Funds                              149                               ‐                               ‐                               ‐

Economic Development
General Fund                              418                               ‐                               ‐                               ‐

Grand Total $                32,386,093                25,447,945                   8,399,169                33,847,115