The audit examines the Borough of Chalfant’s Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024. The report confirms that the form meets all material requirements set forth by the Pennsylvania Department of Transportation for the specified period. The report aims to help the Department improve its regulatory processes and […]
A compliance audit was conducted on District Court 05-3-13 in Allegheny County, Pennsylvania, for January 1, 2019, to December 31, 2023, under Section 401(c) of The Fiscal Code. The audit assessed compliance with state laws and AOPC policies regarding the collection, assessment, and remittance of fines, fees, and surcharges. Procedures included matching data with the […]
The compliance audit of the Harrison Township Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, evaluated the administration of the plan from January 1, 2023, to December 31, 2024. The audit aimed to ascertain corrective actions taken from prior findings and to ensure compliance with relevant laws and policies. […]
The compliance audit of the Harrison Township Non-Uniformed Pension Plan, carried out under Act 205, assessed the municipality’s corrective actions and compliance with state laws and local policies from January 1, 2023, to December 31, 2024. The audit, which was not conducted per U.S. Government Auditing Standards, confirmed that state aid and annual contributions (employer […]
The Wilmerding Fireman’s Relief Association in Allegheny County, Pennsylvania, underwent a Limited Procedures Engagement (LPE) for the period January 1, 2021, to December 31, 2024. The LPE assessed whether the relief association appropriately expended funds for authorized purposes and correctly received and deposited state aid funds according to the VFRA Act and Act 205 of […]
The auditor conducted a Limited Procedures Engagement (LPE) of the Volunteer Firemen’s Relief Association of McCandless Township, Allegheny County, PA, for January 1, 2022, to December 31, 2024. This was in line with legal requirements from the Pennsylvania Constitution, the Fiscal Code, and the VFRA Act. The engagement assessed whether the relief association expended funds […]
The audit examined the Borough of Leetsdale’s Liquid Fuels Tax Fund for 2024 and issued a report in December 2025. The report noted that $21,000 was spent from the fund without necessary documentation for street cleaning but was reimbursed later. The examination found that, except for the outlined deviation, the borough’s financial report met the […]
The audit report examined Fine Wine and Good Spirits Store 0236 operations in Allegheny County from January 30 to November 4, 2025. The key finding noted an inventory discrepancy exceeding 1% of the value examined; this was a repeat issue from previous audits. Out of 60 liquor codes reviewed, eight had inventory mismatches, three matching […]
The audit examined the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of Ohio Township, Allegheny County, for 2024. The Township’s management is responsible for accurate presentation per the criteria from Pennsylvania’s Department of Transportation’s Publication 9. The audit confirmed that the form meets the required criteria. The Liquid Fuels Tax Fund allocates […]
The audit examines the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of Oakmont Borough, Allegheny County, for 2024. The borough’s management is responsible for presenting Form MS-965, while the auditors express an opinion based on their examination. Conducted in compliance with established attestation standards, the examination aims to ensure Form MS-965 accurately […]