Summary: The Trolley Dodgers

The Trolley Dodgers In 1890, the Brooklyn Trolley Dodgers professionals’ baseball team joined the National League. Over the following years, the Dodgers would have considerable difficulty competing with the other baseball themes in the New York City area. Those teams, principal among them the New York Yankees, were much better financed and generally stocked with players of higher caliber. In 1958, after nearly seven decades of mostly frustration on and off the baseball field, the Dodgers shocked the sports world by moving to Los Angeles. Walter O’Malley, the flamboyant owner of the Dodgers, saw an opportunity to introduce professional baseball to the rapidly growing population of the West Coast. More important, O’Malley saw an opportunity
In fact, Campos controlled the system so completely that he personally filled out the weekly payroll cards for each of the four hundred employees of the Dodgers. Campos was known not only for his work ethic but also for his loyalty to the club and its owners: “The Dodgers trusted him, and when he was on vacation, he even came back and did the payroll.”⁴
Unfortunately, the Dodgers’ trust in Campos was misplaced. Over a period of several years, Campos embezzled several hundred thousand dollars from his employer. According to court records, Campos padded the Dodgers’ payroll by adding fictitious employees to various departments in the organizations. In addition, Campos routinely inflated the number of hours worked by several employees and then split the resulting overpayments fifty-fifty with those
On the occurrence objective the related test of control could be examining the time cards, personnel files, reviewing organization chart to see if the payroll payments are for exiting work and for existing employee and the substantive test for the occurrence objective is to see if the right amount of payroll is paid to the right employee and were recorded properly. On the completeness objective the test of control could be to see if the existing payroll were recorded and the substantive test is to compare the book and the payroll bank statement and look for the unmatched amount. For the accuracy objective, the test of control is to examine if the right hours and rate are recorded, tax withholding is correct while the substantive test is to test for exact amount by recalculating gross pay and net pay, comparing pay rate with the industry also. For posting and summarization objective, the test of control could be comparing the master files total with general ledgers total and while the substantive test is by footing the payroll journal and tracing postings to the journal ledger and the payroll master file. The test of control for the classification objective is to review charts of accounts while the substantive test is to review the time cards and job ticket. Lastly, for the timing objective, the test of control is to