MITIGATING RISK IN OVERTIME PRACTICES OF POLICE & PUBLIC SAFETY DEPARTMENTS
RISK ADVISORY

The Office of the State Auditor (OSA) issues this Risk Advisory to alert Police, and all other Public Safety Departments in the State of New Mexico where policing is the primary role of the organization, of risks related to the management of occupational overtime. The objective of this advisory is to provide these agencies and entities with guidance and best practices in an effort to combat the risks associated with occupational overtime practices and misuse. The OSA advises reviewing internal controls and developing procedures to aid in the prevention and detection of occupational overtime threats that may lead to waste, fraud, and abuse.

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