Goes back way before that. A few payroll programmers back in the 60s, perhaps even the 50s, would round everyone's net pay down to the nearest penny and put the difference into their own check. It all balanced, so nobody noticed for a while. This is called the "salami method" - lots of thin slices add up to something. Lots of discussion in the IT press at the time. Too many checks and audits today to pull it off without involving a lot of people, at which point it's less worthwhile plus someone would talk.