Niagara Frontier Transportation Authority

Internal Controls Over Financial Operations (Follow-Up Report)

The Niagara Frontier Transportation Authority operates rail, bus, marine and air transportation systems in Western New York. In audit report 2004-S-24, we examined the adequacy of the Authority’s system of internal controls over financial operations. We identified certain areas in which the Authority could either improve its system of internal controls or strengthen its adherence to existing policies and procedures. When we followed up on our audit recommendations, we found that they had generally been implemented.

For a complete copy of Report 2006-F-23 click here.