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Summary

This report presents the results of our quality control review of Lumsden & McCormick, LLP’s (L&M) single audit of the Niagara Frontier Transportation Authority (Authority) of Buffalo, NY, for fiscal year ended March 31, 2014. During this period, the Authority expended approximately $36 million from Department of Transportation’s (DOT) grant programs. L&M determined that DOT’s major program was the Federal Transit Cluster. We assigned an overall rating of Pass to L&M’s work. Therefore, L&M met the requirements of the Single Audit Act, OMB Circular A-133, and DOT’s major program. We found nothing to indicate that L&M’s opinion on DOT’s major program was inappropriate or unreliable.