Niagara Frontier Transportation Authority
Payroll Practices The Niagara Frontier Transportation Authority provides various transportation services in Erie and Niagara Counties. We audited selected payroll practices at the Authority and identified a number of internal control weaknesses. For example, employee time and attendance records were not always maintained or certified as required, and overtime payments were not always adequately documented. In some instances, it was found that employees did not work all the overtime hours that were claimed. We also observed several employees who appeared to be idle during their work shifts. We recommend that Authority officials strengthen internal controls relating to payroll practices.
For a complete copy of Report 97-S-9 click here.
For a copy of the associated follow-up report click here.
For a copy of the 90-day response click here.