Preheat oven to 375 degrees
Melt butter in a small saucepan over medium high heat. Add flour and cook 2 minutes, stirring constantly with a whisk. Stir in the thyme. Gradually add milk, stirring with a whisk until slightly thick, about 3 minutes. Stir in the Gorgonzola: cook until cheese melts, about 3 minutes, stirring constantly. Stir in salt and pepper, remove from heat.
Arrange 1/4 of potatoes of a 13 x 9 inch baking dish, coated with cooking spray, spoon about 3/4 cup of sauce over potatoes. Repeat for 2 more layers. Sprinkle with Parmiginao-Reggiano cheese.
Cover and bake for 30 minutes, uncover and cook an additional 40 minutes or until potatoes are tender. Remove from oven and let stand 10 minutes before serving.