AuditsAudit County: Allegheny County

November 3, 2025

Fine Wine & Good Spirits #0206 – McKees Rocks, Allegheny County – For the Period October 30, 2024 to September 11, 2025

The report examines the operations of Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0206 for compliance with PLCB procedures over a specified period. The audit found compliance in general, but identified several issues needing attention. Key findings include repeat issues with inventory discrepancies exceeding 1% of the value examined and inappropriate use […]

October 24, 2025

Liberty Borough Police Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Liberty Borough Police Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), aimed to verify compliance with state laws and regulations. The audit objectives focused on corrective actions taken by municipal officials and the administration of the pension plan […]

October 24, 2025

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

In October 2025, a compliance audit was conducted on Liberty Borough’s Non-Uniformed Pension Plan in Allegheny County, Pennsylvania under the authority of Act 205. The audit aimed to verify if corrective actions from prior findings were implemented and if the pension plan complied with state laws and regulations. The review, which did not adhere to […]

October 24, 2025

West Deer Volunteer Fire Company # 3 Relief Association – Allegheny County – Audit Period January 1, 2022 to December 31, 2024

The Limited Procedures Engagement (LPE) conducted for the West Deer Volunteer Fire Company #3 Relief Association in Allegheny County, Pennsylvania, covered the period from January 1, 2022, to December 31, 2024. This engagement aimed to verify the appropriateness of fund expenditures and the receipt and deposit of state aid funds, as required by the VFRA […]

October 24, 2025

Verona Volunteer Firemen’s Relief Association – Allegheny County – Audit Period January 1, 2022 to December 31, 2024

A Limited Procedures Engagement (LPE) was performed on the Verona Volunteer Firemen’s Relief Association in Allegheny County, Pennsylvania, for the period from January 1, 2022, to December 31, 2024. This assessment aimed to ascertain whether the association used its funds for sanctioned purposes and correctly handled state aid per the Volunteer Firefighters’ Relief Association Act. […]

October 24, 2025

Forward Township Volunteer Fireperson’s Relief Association – Allegheny County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted for the Forward Township Volunteer Fireperson’s Relief Association in Allegheny County, Pennsylvania, covering January 1, 2022, to December 31, 2024. The LPE aimed to ensure that funds were expended for authorized purposes and that state aid funds were appropriately received and deposited, as mandated by the Volunteer Firefighters’ […]

October 24, 2025

Aleppo Township Volunteer Fireman’s Relief Association – Allegheny County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

The Aleppo Township Volunteer Fireman’s Relief Association underwent a Limited Procedures Engagement (LPE) for the period of January 1, 2022, to December 31, 2024, conducted by the Department of the Auditor General. This engagement aimed to assess the proper expenditure of funds and appropriate deposit of state aid per the Volunteer Firefighters’ Relief Association Act. […]

October 23, 2025

Borough of Pleasant Hills – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The independent audit report examines the Liquid Fuels Tax Fund of the Borough of Pleasant Hills, Allegheny County, for the period January 1, 2023, to December 31, 2024. The audit, conducted per standards from the American Institute of Certified Public Accountants and Government Auditing Standards, evaluated whether Forms MS-965 With Adjustments were presented materially in […]

October 23, 2025

Fine Wine & Good Spirits #0212 – Pittsburgh, Allegheny County – For the Period December 6, 2024 to September 25, 2025

The Pennsylvania Liquor Control Board (PLCB) conducted an examination of Fine Wine and Good Spirits Store 0212 in Pittsburgh for the period from December 6, 2024, to September 25, 2025. The examination aimed to ensure compliance with PLCB operating procedures. Key areas reviewed included inventory counts, deposit accounting, compliance with internal controls, cash handling, and […]

October 23, 2025

UPMC Mercy – Allegheny County – Tobacco Settlement Payment Data for Year 2026

The letter from the Office of the Auditor General to UPMC Mercy’s CFO details the procedures and findings relating to the 2026 Tobacco Settlement Payments. Under the Tobacco Settlement Act, hospitals may receive payments for uncompensated care via two methods: the uncompensated care or extraordinary expense approaches. The auditor examined UPMC Mercy’s claims to determine […]

AuditsAudit County: Allegheny County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General