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AuditsAudit County: Adams County

September 11, 2025

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

An independent auditor’s report for the Borough of McSherrystown’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2024, was conducted. The borough’s management is responsible for the Forms MS-965, adjusted as needed, following criteria specified by the Department of Transportation’s Publication 9. The auditor expressed a qualified opinion, noting minor noncompliance with […]

September 10, 2025

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

The Independent Auditor’s Report for the Township of Mount Pleasant’s Liquid Fuels Tax Fund examined Forms MS-965 for the period January 1, 2023, to December 31, 2024. The report aimed to assess the correctness of these forms as managed by the township, adhering to standards from the American Institute of Certified Public Accountants and Government […]

September 10, 2025

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

The independent auditor’s report examines the Liquid Fuels Tax Fund of the Borough of Littlestown, Adams County, from January 1, 2023, to December 31, 2024. The report, addressed to the Secretary of the Department of Transportation, assesses the Forms MS-965 With Adjustments, ensuring compliance with the criteria laid out in the Background section and the […]

September 7, 2025

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

A compliance audit of Menallen Township’s Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, confirmed the pension plan’s adherence to state laws, regulations, and local ordinances. The audit focused on evaluating whether state aid and employer contributions were appropriately calculated and deposited for the period ending […]

September 4, 2025

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

An audit of the Oxford Township Non-Uniformed Pension Plan, guided by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), assessed compliance with relevant laws and policies for the years ending in 2024. The audit reviewed state aid deposits, employer contributions, and benefit calculations from 2019-2024. It found that Oxford Township received state […]

September 4, 2025

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

A compliance audit was conducted on the Cumberland Township Police Pension Plan to verify its adherence to state laws, regulations, and municipal policies for 2024. This audit was carried out under the Municipal Pension Plan Funding Standard and Recovery Act, which mandates audits for municipalities receiving state aid. The audit assessed whether state aid and […]

September 4, 2025

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

The compliance audit of the Cumberland Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed whether the plan was managed in accordance with relevant laws and policies. The audit through December 31, 2024, evaluated state aid deposits, employer contributions, employee contribution requirements, retirement benefit calculations for a retired […]

August 17, 2025

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

An audit was conducted for the Liquid Fuels Tax Fund of the Township of Freedom, Adams County, for the period from January 1, 2023, to December 31, 2024. The audit examined the municipality’s Forms MS-965 With Adjustments to ensure they were presented accurately according to the criteria described in the Department of Transportation’s Publication 9. […]

August 12, 2025

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

The independent auditor’s report for the Borough of Gettysburg’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2024, examined Forms MS-965 with Adjustments. The auditor ensured these forms were aligned with Pennsylvania’s Department of Transportation’s criteria, as outlined in the report’s Background section and Publication 9. The audit, following standards by the […]

August 8, 2025

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

A compliance audit was conducted on the Gettysburg Borough Police Pension Plan to assess its adherence to applicable laws and regulations, as outlined by the Municipal Pension Plan Funding Standard and Recovery Act. The review incorporated the verification of state aid deposits, employer contributions, employee contribution waivers, retirement benefits, and actuarial valuations. Results indicated that […]

AuditsAudit County: Adams County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General