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December 4, 2025

Borough of Heidelberg – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

An independent auditor’s report examines Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Heidelberg, Pennsylvania, for 2024. The municipality must follow specific criteria as outlined by the Pennsylvania Department of Transportation’s Publication 9, which includes submitting annual reports, complying with Act 655, resolving discrepancies, and ensuring proper fund management. […]

December 4, 2025

Borough of McKees Rocks – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

In November 2025, an independent auditor’s report was prepared for the Borough of McKees Rocks, Allegheny County, Pennsylvania, reviewing the Liquid Fuels Tax Fund for the period from January 1, 2024, to December 31, 2024. The auditor examined Form MS-965 with adjustments, which documents the use of the Liquid Fuels Tax Fund as allocated by […]

November 25, 2025

Borough of Oakdale – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The independent auditor conducted an examination of the Borough of Oakdale’s Form MS-965, related to their Liquid Fuels Tax Fund for the period from January 1, 2024, to December 31, 2024. This examination was to verify that the form’s presentation aligned with the Pennsylvania Department of Transportation’s criteria. The process followed attestation standards by the […]

November 25, 2025

Western Pennsylvania Hospital – Allegheny County – Tobacco Settlement Payment Data for Year 2026

The letter outlines the procedures performed for Western Pennsylvania Hospital’s possible eligibility for the 2026 Tobacco Settlement Payment. Under the Tobacco Settlement Act, hospitals receive payments for uncompensated care or extraordinary expenses. The procedures aimed to verify the eligibility of reported claims and inpatient days data for fiscal years ending in 2023 and 2024. Eleven […]

November 25, 2025

UPMC Magee Womens Hospital – Allegheny County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Act enables hospitals to receive funds for uncompensated care through two approaches: an uncompensated care score or extraordinary expenses for uninsured inpatient service claims. Following departmental requests, specific procedures were developed to determine eligible claims at UPMC Magee Womens Hospital for the 2026 Tobacco Settlement Payment. For fiscal year 2024 claims, only […]

November 24, 2025

Shaler Township Volunteer Firemen’s Relief Association of Shaler Township, Allegheny County, Pennsylvania – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of Shaler Township Volunteer Firemen’s Relief Association, covering January 1, 2022, to December 31, 2024, found non-compliance with state laws, contracts, and procedures necessary for the handling and expenditure of relief association funds. The audit, overseen by Auditor General Timothy L. DeFoor, identified significant issues such as duplicate payments, insufficient documentation for […]

November 24, 2025

Kennedy Township Independent Volunteer Firefighters’ Relief Association – Allegheny County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

The Limited Procedures Engagement (LPE) was conducted by the Pennsylvania Department of the Auditor General on the Kennedy Township Independent Volunteer Firefighters’ Relief Association for January 1, 2022, to December 31, 2024. The LPE aims to ensure compliance with the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984 by verifying that funds were […]

November 24, 2025

Borough of Port Vue – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The Independent Auditor’s Report examines the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Port Vue, covering the period from January 1, 2024, to December 31, 2024. The report evaluates whether the form is presented according to the relevant criteria set by the Pennsylvania Department of Transportation. The examination […]

November 24, 2025

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

The independent auditor conducted an attestation engagement for the Township of Harrison’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2024. The auditor examined the Forms MS-965 With Adjustments to ensure compliance with criteria outlined by the Pennsylvania Department of Transportation. The audit adhered to American Institute of Certified Public Accountants standards, […]

November 24, 2025

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

The independent auditor’s report for the Township of Harmar, Allegheny County, reviews the Liquid Fuels Tax Fund Forms MS-965 with Adjustments for 2023-2024. The audit was conducted per standards from the American Institute of Certified Public Accountants and Government Auditing Standards by the United States Comptroller General. The audit determined that the forms accurately reflect […]