Audit Reports
Quality Control Review on the Single Audit of the Niagara Frontier Transportation Authority of Buffalo, NY
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.