AuditsAudit County: Allegheny County

October 13, 2025

North Hampton Volunteer Fire Department Relief Association – Allegheny County – Audit Period January 1, 2022 to March 12, 2024

The audit of the North Hampton Volunteer Fire Department Relief Association, for the period from January 1, 2022, to March 12, 2024, confirmed compliance with applicable state laws and procedures related to state aid and expenditure of funds, with exceptions noted. The key issue identified was improper procedures during the merger with Hampton Township Volunteer […]

October 13, 2025

Montour Valley Volunteer Fireman’s Relief Association – Allegheny County – Audit Period January 1, 2022 to December 31, 2024

The Montour Valley Volunteer Fireman’s Relief Association underwent a Limited Procedures Engagement (LPE) for January 1, 2022, to December 31, 2024. This engagement was conducted under the authority of Pennsylvania state law to ensure compliance with the Volunteer Firefighters’ Relief Association Act and related fiscal codes. The review aimed to verify that the association’s funds […]

October 13, 2025

Borough of Munhall – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

The independent auditor examined the Borough of Munhall’s Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the period from January 1, 2022, to December 31, 2024. According to attestation standards, the examination was to ensure the forms were presented according to the set criteria. The auditor encountered limitations due to missing images of canceled […]

October 13, 2025

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

The audit examined Forms MS-965 With Adjustments, ensuring they adhere to the criteria set by Pennsylvania’s Department of Transportation and relevant government auditing standards. The auditors noted a lack of documentation for price quotations related to 2024 expenditures, raising concerns on internal controls and project approval processes. The report highlights issues like inadequate internal control […]

October 13, 2025

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

The report examines the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the Borough of Fox Chapel, Pennsylvania, covering January 1, 2023, to December 31, 2024. The borough must present these forms based on criteria set by the Department of Transportation’s Publication 9. The audit was conducted according to standards by the American Institute […]

October 13, 2025

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

An auditor examined the Borough of Etna’s Form MS-965 With Adjustments for its Liquid Fuels Tax Fund for the period from January 1, 2024, to December 31, 2024. The audit followed standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor verified the municipal management’s compliance with the criteria set […]

October 11, 2025

District Court 05-2-12 – Allegheny County – Audit Period January 1, 2020 to December 31, 2024

The compliance audit of District Court 05-2-12 in Allegheny County, Pennsylvania, covering January 1, 2020, to December 31, 2024, was conducted to assess adherence to state laws, regulations, and AOPC policies. The audit examined the collection and remittance of moneys to the Commonwealth, ensuring accuracy in assessments, reporting, and disbursements. Procedures included verifying data with […]

October 10, 2025

Fine Wine & Good Spirits #9210 – Verona, Allegheny County – For the Period November 22, 2024 to September 15, 2025

The examination of Fine Wine and Good Spirits Store 9210 assessed compliance with the Pennsylvania Liquor Control Board (PLCB) operating procedures from November 2024 to September 2025. The audit included inventory counts, sales reviews, and checks for cash management. It found that the store generally complied but noted two key issues: inventory discrepancies exceeding 1% […]

October 10, 2025

Fine Wine & Good Spirits #0211 – Gibsonia, Allegheny County – For the Period September 24, 2024 to September 1, 2025

The examination report by the Pennsylvania Auditor General reviewed operations at Fine Wine and Good Spirits Store 0211 from September 24, 2024, to September 1, 2025. The report aimed to ensure the store complied with PLCB procedures, including checks on inventory, cash deposits, and sales compliance. While the store mostly adhered to procedures, repeated findings […]

October 9, 2025

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

The independent audit report examined the Liquid Fuels Tax Fund forms (MS-965) for the Borough of East Pittsburgh for January 1, 2023, to December 31, 2024. The municipality’s management is responsible for the accuracy of these forms, which must comply with the criteria detailed in the report’s background and the Department of Transportation’s guidelines. The […]

AuditsAudit County: Allegheny County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General