11.   In addition, overtime costs have dropped sharply.

12.   It is cheaper to do it this way, explained state and prison officials, because it reduces overtime costs and reduces the stress on prison employees.

13.   Lackman said the overtime costs in the uniformed services were also running higher than projected.

14.   On Monday, administration officials said the higher tax revenues were offset by some unexpected expenses, such as overtime costs in the state prison system.

15.   Overtime costs are worsening the budget gap, which angers the mayor.

16.   Overtime costs have been greater than budgeted, tax revenues have lagged and the city is getting less federal aid than it expected.

17.   Police agencies have also argued that overtime costs could go up by officers going to court dates on days off.

18.   Prison officials argue that such multiple executions minimize overtime costs and reduce stress on prison employees.

19.   That adds to overtime costs, swelling the expense of running a prison.

20.   The cuts also include reductions in hours worked by part-time employees, overtime costs and travel and entertainment spending.