No-show job
A no-show job is a paid position that ostensibly requires the holder to perform duties, but for which no work, or even attendance, is actually expected. The awarding of no-show jobs is a form of
A no-work job is a similar paid position for which no work is expected, but for which attendance at the job site is required. Upon auditing or inspection, personnel assigned to a no-work job may be falsely justified to the controllers as waiting for work tasks or not being needed "right now". For example: no-show or no-work jobs may be used during illegal activities for scamming a construction project to generate extra payout or to provide alibis.
Organized crime and corruption
In the past, no-show jobs were also an aspect of corruption in Boston.[4] No-show jobs continue to play a role in corruption cases in Chicago,[5] where they have had a long history.[6]
Corporate fraud
In the corporate world, "no-show" employees—also called ghost employees—usually have some family or personal relationship to a manager or supervisor. In the corporate world, this is considered a type of payroll fraud. Fraud audits seek to detect such practices.[7][8]
Tax evasion/avoidance
Somewhat related to the aforementioned practice, in jurisdictions with
See also
References
- ^ William K. Rashbaum, Once Again, a No-Show Job Plays a Role in a New York Graft Case, New York Times (October 20, 2016).
- ^ Philip Carlo, Gaspipe: Confessions of a Mafia Boss (HarperCollins, 2008), p. 28.
- ^ Patrick McGeehan, No-Show Jobs and Overstaffing Hurt New York Harbor, a Report Says, New York Times (March 21, 2012).
- ^ Lawrence S. DiCara with Chris Black, Turmoil and Transition in Boston: A Political Memoir from the Busing Era (Hamilton Books, 2013), p. 46.
- ^ Seidel, Jon (2022-02-23). "State Sen. Thomas Cullerton to plead guilty in federal embezzlement case". Chicago Sun-Times. Retrieved 2022-02-23.
- ^ Melvin G. Holli, "The Daley Era: Richard J. to Richard M." in The Mayors: The Chicago Political Tradition: The Chicago Political Tradition, 3d ed. (eds. Paul M. Green & Melvin G. Holli: Southern Illinois University Press, 2005), p. 230.
- ^ Sunder Gee, Fraud and Fraud Detection: A Data Analytics Approach (John Wiley & Sons, 2015), pp. 173-74.
- ^ Leonard W. Vona, The Fraud Audit: Responding to the Risk of Fraud in Core Business Systems (John Wiley & Sons, 2011), pp. 214-15.