State auditor says fragmented systems make it difficult to verify whether employees are ever paid for overlapping taxpayer-funded work; University of Delaware disputes auditor’s authority over records from 2023-25

DOVER, Del. — Delaware lacks a reliable statewide system for identifying and monitoring public employees who hold more than one taxpayer-supported position, limiting the state’s ability to determine whether workers are ever paid twice for overlapping hours, according to a new performance audit from the Delaware Office of Auditor of Accounts.

The audit, covering fiscal years 2023 through 2025, does not conclude that widespread improper payments occurred. Instead, State Auditor Lydia York’s office said incomplete records, disconnected payroll systems and inconsistent procedures prevented auditors from fully determining whether agencies and other covered organizations complied with Delaware’s Dual Employment Law.

The law, enacted in 1986, is designed to prevent public employees from receiving compensation from multiple taxpayer-funded employers for the same hours. It also requires covered organizations to maintain appropriate time records, verify hours and adjust compensation when necessary.

“The State cannot reliably identify individuals engaged in dual employment or effectively determine whether statutory requirements have been met,” the auditor concluded. The report said those weaknesses create a risk that improper concurrent compensation could occur without...

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