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PA Department of the Auditor General

Bonneauville Borough Non-Uniformed Pension Plan – Adams County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of Bonneauville Borough’s Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), reviewed compliance with state laws and corrective actions from prior audits. The audit, spanning January 2023 to December 2024, verified that state aid and employer contributions were accurately calculated and […]

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Borough of New Oxford – Adams County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

An audit examined the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the Borough of New Oxford, Adams County, covering January 1, 2023, to December 31, 2024. The auditor confirmed that the forms fairly presented the necessary information for the specified period. The Liquid Fuels Tax Fund, under Act 655, is allocated to municipalities […]

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Carroll Valley Borough Police Pension Plan – Adams County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted for Carroll Valley Borough’s Police Pension Plan under Act 205’s authority, examining whether corrective actions were taken on prior findings and confirming compliance with relevant laws and regulations. The audit covered the period from January 2023 to December 2024. It assessed the accuracy and timeliness of state aid deposits, employer […]

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Carroll Valley Borough Non-Uniformed Pension Plan – Adams County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of Carroll Valley Borough’s Non-Uniformed Pension Plan, conducted under Act 205 of 1984, assessed whether prior audit corrections were implemented and whether plan administration complied with relevant laws. The audit examined state aid, employer contributions, employee contributions, and actuarial valuations for January 1, 2023, to December 31, 2024. The audit concluded that […]

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Township of Tyrone – Adams County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

This independent auditor’s report examines the Liquid Fuels Tax Fund for the Township of Tyrone, Adams County, Pennsylvania, covering the period from January 1, 2023, to December 31, 2024. The report assesses compliance with the Pennsylvania Department of Transportation’s Publication 9 and other statutory criteria. Conducted in accordance with the standards of the American Institute […]

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Township of Oxford – Adams County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The independent auditor’s report for the Liquid Fuels Tax Fund of the Township of Oxford, Adams County, Pennsylvania, covers the period from January 1, 2023, to December 31, 2024. The auditors, following established attestation standards, reviewed Forms MS-965 With Adjustments and found them to be materially accurate according to the criteria set by the Pennsylvania […]

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Township of Highland – Adams County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The independent auditor’s report addresses an examination of Forms MS-965 With Adjustments for the Township of Highland’s Liquid Fuels Tax Fund in Adams County, Pennsylvania. This examination covers the period from January 1, 2023, to December 31, 2024. The report was prepared to assist the Pennsylvania Department of Transportation (PennDOT) in exercising its regulatory authority, […]

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Latimore Township Police Pension Plan – Adams County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Latimore Township Police Pension Plan in Adams County, Pennsylvania, under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to confirm the plan’s administration abided by state laws, regulations, contracts, and local policies. Focused on the 2024 calendar year, the audit verified state aid deposits’ […]

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Latimore Township Non-Uniformed Pension Plan – Adams County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Latimore Township Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify if the township addressed previous findings and ensure the plan’s administration complied with state laws and policies. For the period from January 1, 2023, to December 31, 2024, […]

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Borough of East Berlin – Adams County – Liquid Fuels Tax Fund for the Period January 1, 20243 to December 31, 2023

This document is an independent auditor’s report on the Liquid Fuels Tax Fund for the Borough of East Berlin, Adams County, Pennsylvania, for the period from January 1, 2023, to December 31, 2023. The report stresses the auditor’s responsibilities, adhering to standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. […]

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