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<classification authority="sudocs">GA 1.13:RCED-95-92</classification>
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 <subject>Financial statement audits</subject>
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 <subject>State and local procurement</subject>
 <subject>Erroneous payments</subject>
 <subject>Billing procedures</subject>
 <subject>Bridges</subject>
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 <title>Niagara Falls Bridge Commission: Audit of Capital Development Efforts and Selected Financial Practices</title>
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<abstract>The Niagara Falls Bridge Commission owns and operates three of four
international bridges across the Niagara River linking New York State
and Ontario. The Commission&apos;s operations have never been independently
reviewed by a government body. GAO and the New York State Office of the
State Comptroller jointly reviewed the Commission&apos;s operations. This
report addresses the Commission&apos;s (1) efforts to finance and administer
its 30-year capital program and (2) internal controls used to ensure
that its business affairs were appropriately conducted. This report also
discusses the extent of authority for governmental oversight of the
Commission.</abstract>
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 <topic>Financial statement audits</topic>
 <topic>Financial records</topic>
 <topic>State and local procurement</topic>
 <topic>Erroneous payments</topic>
 <topic>Billing procedures</topic>
 <topic>Bridges</topic>
 <topic>Transportation research</topic>
 <topic>Intergovernmental relations</topic>
 <topic>Operations analysis</topic>
 <topic>New York</topic>
 <topic>Ontario (Canada)</topic>
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  <title>United States Public Law 240 (102nd Congress)</title>
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