Published December 22, 2025
About This Audit
The audit for the Borough of Osceola Mills, Clearfield County, Pennsylvania, details an examination of the municipality’s Liquid Fuels Tax Fund for the period January 1, 2020, to December 31, 2024. This examination, conducted by standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, aimed to assess the Forms MS-965 With Adjustments against specific criteria. The report confirms that these forms present, in all material respects, the necessary information for the period under Pennsylvania Department of Transportation regulations. The Liquid Fuels Tax Fund, consisting of state aid from the Motor License Fund, supports local road and bridge maintenance and is allocated based on road mileage and population. Compliance with criteria, such as timely submissions, accurate deposits, and expenditure reports, is necessary for receiving allocations. This is an automated summary. Please rely on the contents included in the released audit report.