This is the case for the police, as well.To be fair, overtime is how many TTC operators get on the Sunshine List.
Some operators either have a screw loose or no life and insist upon doing an insane amount of overtime. Nobody ever tells them no with all the shuttles, etc needed. As you said, if the hours worked was shown on the list heads would roll. It would also lead to many people being forced to take time off.
All their OT / off-duty pay are included as part of the salary reported. So the Sunshine List numbers include all that.
This may have changed - I know that including off-duty was criticized heavily.