Firefighters in Providence and school superintendents statewide dominate the list of the highest-paid municipal employees in Rhode Island, a Providence Journal analysis of municipal pay information has found.

The Providence Fire Department accounted for 42 of the 100 highest-paid employees in 2006, followed by school superintendents, who accounted for another 14.

The Journal compiled a list of 46,458 municipal employees after requesting records from the state’s 39 cities and towns and 36 municipal school districts. The state’s Access to Public Records Act requires public agencies to make available certain information about their employees, including names, job titles and pay.

The Journal’s compilation looked at the total gross pay, which is the total amount paid to employees before taxes are deducted. It includes base salary or wages, plus a number of “extras,” such as overtime, stipends and severance packages.

One of those additions to base pay — retroactive pay raises — accounts for the number of Providence firefighters in the Top 100. In 2006, Providence paid nearly $10 million in lump-sum retroactive raises that an arbitrator ordered that year in a long-running contract dispute. That boosted firefighter pay, in some cases more than 20 percent.

If Providence firefighters are removed from the calculation, superintendents increase their dominance, claiming 22 spots in the Top 100. That includes Providence Superintendent Donnie W. Evans, whose $190,742.26 pay made him the highest-earning municipal employee, whether or not the city’s firefighters are included.

(The Journal also excluded retirees in Providence, who did not work in 2006, when compiling the Top 100 list.)

Stephen A. Alfred, the town manager in South Kingstown — himself the 10th highest-paid municipal employee in the state — said superintendents are well paid because they are highly educated — virtually all have doctorates — and they oversee highly educated staffs, including many classroom teachers with a master’s degree.

“When you take a teacher’s salary up to the $70,000 range, the administrators are going to have to be paid higher than that,” said Alfred.

The 22 superintendents are followed by police patrolmen, with 11 spots in the Top 100; school central administrators other than superintendents, 8 spots; and city and town managers, 7 spots. Only one mayor — Providence’s David N. Cicilline — cracks the Top 100. He came in 36th, with $126,804.04.

In all, school departments claim 38 spots in the Top 100, followed by police departments, 34; fire departments, 12; and city and town administration, 10.

Providence accounts for the most spots in the Top 100 — 30, even when its firefighters are not counted. Cranston is a distant second, with 9, followed by Warwick, 7; Newport and Pawtucket, 6 each; East Providence and West Warwick, 5 each; and East Greenwich and Smithfield, 4 each.

Statewide, 671 municipal employees made more than $100,000. That is 1.4 percent of the total workforce of 46,458. By comparison, 1,001 state employees were paid more than $100,000 the same year, 3.5 percent of the total workforce of 28,353.

School departments and Providence firefighters also dominated the list of employees making more than $100,000, making up 58 percent of those 671 employees. The list included 227 Providence firefighters — 34 percent of the 671 — and 159 school employees — 24 percent.

When looking at the top-paid employees in each community, schools in general and superintendents in particular, extend their domination.

In the 30 cities and towns that have their own school districts, the districts have the highest-paid employee in 17 of those communities, with 14 of the 17 being superintendents. The other three are two principals and one assistant superintendent.

For each of the state’s four regional school districts, The Journal lumped together the employees of the school district and of the towns that make up the district. In all four districts, a school employee tops the list — three superintendents and one curriculum director.

Superintendents also are the top dog in the school system far more often than municipal administrators led the list of non-school employees. Eight city and town managers were the highest paid non-school employees among the 39 cities and towns. That compares with 36 school districts, where 26 superintendents were the highest-paid employees. In five districts, a school principal was the highest paid, and, in five others, a central administrator other than a superintendent was highest paid.

pparker@projo.com