No, it is not Halloween, but you can get spooked by a ghost employee! In the old days, when businesses were small and payroll was given in cash or paychecks were given to employees in person, this was not a problem. With technology and direct deposits, ghost employees seem to surface. Who are ghost employees? They are people who do not exist in your casino, cruise ship, theme park, or hotel but are being paid. They are fictitious employees created by the perpetrator or terminated or deceased employees who are not removed from payroll records. Some dishonest person continues to collect and cash paychecks for people who do not exist. What can be done? Detecting fraud takes a team. Always check bank account numbers, Social Security or identification numbers, addresses, deductions, work location and department, and the like. It may not be a bad idea to also look at sick leave and vacation. Even ghosts need a break. If someone on your payroll is not taking the normal level of sick leave and vacations, you either have a very dedicated employee or a dead one. Either way, it is good for you to find out so that you can reward the former or delete the latter.