Niagara Frontier Transportation Authority

Payroll Practices (Follow-Up Review)

The Niagara Frontier Transportation Authority provides various transportation services in Erie and Niagara Counties. In our prior audit report 97-S-9, which addressed selected payroll practices, we found that employee time and attendance records were not always maintained or certified as required, and overtime payments were not always adequately documented. We also observed several employees who appeared to be idle during their work shifts. We recommended that Authority officials strengthen certain internal controls, and in our follow-up review, we found that the officials have addressed some of the control weaknesses identified in our prior report.

For a complete copy of Report 99-F-13 click here.
For a copy of the 90-day response click here.