Suspicious of automatic-teller machines? You should be, says Neil B. Godick of Godick & Co., a Philadelphia-based certified public accounting firm. He quotes from a Federal Reserve Board study that shows that automatic tellers have a 6% error rate.

Once you discover that a machine has made a mistake, you have 60 days to notify your bank. The bank then has 45 days to resolve the problem. "However," Godick notes, "after 10 days, the customer's account has to be credited for the disputed amount, pending completion of the bank's investigation."

If the matter isn't settled to your satisfaction in the required 45-day period, Godick suggests you write the Federal Reserve Board, Division of Consumer and Community Affairs, Washington, DC 20551.