The audit examined the Liquid Fuels Tax Fund for the Township of Leet, Allegheny County, for January 1, 2024, to December 31, 2024. The report ensures compliance with criteria outlined by the Pennsylvania Department of Transportation and the Liquid Fuels Tax Municipal Allocation Law. The audit adhered to AICPA and Government Auditing Standards. The Form […]
The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0256 underwent an examination from April 17, 2025, to February 16, 2026. This examination focused on verifying compliance with PLCB operating procedures, including inventory counts, financial records, and internal controls. Methods included reviewing physical inventory, financial deposits, and cash handling, as well as ensuring […]
A compliance audit of the Homestead Borough Police Pension Plan, conducted under Act 205 of 1984, examined whether the plan was administered according to applicable laws and regulations. The audit reviewed financial transactions from January 1, 2020, to December 31, 2024, focusing on the proper deposit of state aid, adequacy of internal controls, employer and […]
A compliance audit of the Homestead Borough Non-Uniformed Pension Plan, conducted by the Auditor General based on the Municipal Pension Plan Funding Standard and Recovery Act, revealed significant non-compliance issues. The audit, covering January 1, 2021, to December 31, 2024, highlighted failures in depositing state aid into an eligible pension plan, meeting the minimum municipal […]
The audit for the Borough of Liberty, Allegheny County, Pennsylvania, examined the Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024. The audit was conducted according to standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit found a discrepancy: $9,467.12 of Liquid Fuels Tax […]
The audit examined the Liquid Fuels Tax Fund of the Borough of Carnegie, Allegheny County, for the period January 1, 2024, to December 31, 2024. The municipality is responsible for submitting Form MS-965, which ensures compliance with Pennsylvania’s allocation processes for the maintenance of local road infrastructure. The audit was conducted according to established attestation […]
The audit examined the City of Pittsburgh’s Liquid Fuels Tax Fund forms for the period January 1, 2023, to December 31, 2024. This audit aimed to determine if the forms were presented in accordance with criteria specified by the Department of Transportation. The examination followed American Institute of Certified Public Accountants and Government Auditing Standards. […]
The compliance audit conducted on the Steel Rivers Council of Governments Non-Uniformed Pension Plan in Allegheny County, PA, aimed to ensure administrative compliance with Act 205 requirements, focusing on state laws, regulations, and procedures. The audit reviewed state aid, employer contributions, employee contributions, retirement benefits, actuarial reporting, and fund transfers. It found two significant issues: […]
The audit examined the City of Clairton’s Liquid Fuels Tax Fund for the period of January 1, 2024, to December 31, 2024. The examination adhered to American Institute of Certified Public Accountants standards and Government Auditing Standards. The report found that the Form MS-965 with Adjustments accurately presents the required information in accordance with Pennsylvania […]
The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 9203 was audited for compliance with PLCB operating procedures for the period from February 24, 2025, to January 3, 2026. The audit included inventory checks, deposit reviews, internal controls observations, and asset verifications. The store generally met compliance standards; however, issues were found concerning […]