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PA Department of the Auditor General

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

The compliance audit of the Township of Collier’s Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024, was conducted in accordance with the criteria set forth in the Pennsylvania Department of Transportation’s Publication 9. The audit procedures involved examining internal controls, testing expenditure transactions totaling $248,210.62, and ensuring timely deposits […]

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East McKeesport Volunteer Firemen’s Relief Association of East McKeesport, Pennsylvania – Allegheny County – Audit Period January 1, 2022 to December 31, 2025

A Limited Procedures Engagement (LPE) was conducted for the East McKeesport Volunteer Firemen’s Relief Association in Pennsylvania for the period from January 1, 2022, to December 31, 2025. The primary objectives were to ensure that funds were expended appropriately per the Volunteer Firefighters’ Relief Association Act (VFRA Act) and that state aid funds were properly […]

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

The compliance audit examined the Liquid Fuels Tax Fund for the Borough of Glenfield, Allegheny County, covering January 1, 2023, to December 31, 2024. The audit aimed to verify adherence to state regulations for the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money based on PennDOT’s Publication 9 and related laws. Procedures included […]

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Township of Fawn – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

The compliance audit of the Liquid Fuels Tax Fund for the Township of Fawn, covering January 1, 2024, to December 31, 2025, reviewed compliance with the Pennsylvania Department of Transportation’s (PennDOT) Publication 9 criteria. The audit involved reviewing municipal records, verifying internal control procedures, comparing reported amounts to municipal records, and testing expenditure transactions. The […]

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Fine Wine & Good Spirits #0280 – Pittsburgh, Allegheny County – For the Period December 11, 2025 to June 8, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0280 was audited for operations for the period December 11, 2025, to June 8, 2026. The audit reviewed compliance with PLCB procedures, including inventory management, financial deposits, and internal controls. The store generally complied with PLCB guidelines, with the only significant finding being excessive […]

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Kirwan Heights Volunteer Firemen’s Relief Association – Allegheny County – Audit Period January 1, 2022 to December 31, 2025

The compliance audit for the Kirwan Heights Volunteer Firemen’s Relief Association in Allegheny County, covering January 1, 2022, to December 31, 2025, was executed without adhering to Government Auditing Standards. The audit aimed to assess whether the association addressed prior audit findings and complied with state laws, contracts, and administrative procedures concerning state aid and […]

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Harmar Township Police Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit for Harmar Township Police Pension Plan, conducted by the Auditor General under Act 205 of 1984, assessed compliance with state laws, regulations, contracts, administrative procedures, and local policies. The audit focused on state aid deposits, employer and employee contributions, and actuarial valuation reports from January 1, 2025, to December 31, 2025. It […]

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Harmar Township Non-Uniformed Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Harmar Township Non-Uniformed Pension Plan was conducted as authorized by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify corrective actions to previous findings and assess compliance with state laws and plan regulations from January 1, 2024, to December 31, 2025. Methods included reviewing deposits, […]

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Fox Chapel Borough Police Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Fox Chapel Borough Police Pension Plan to assess adherence to state laws and regulations under the Municipal Pension Plan Funding Standard and Recovery Act. The audit covered the period from January 1, 2025, to December 31, 2025, evaluating whether state aid and employer/employee contributions were deposited correctly, the […]

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Fox Chapel Borough Non-Uniformed Money Purchase Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Fox Chapel Borough Non-Uniformed Money Purchase Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), assessed whether the plan adhered to state laws, regulations, and local policies. The audit covered state aid, employer contributions, and employee contributions for the period January 1, 2025, to […]

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Pennsylvania Department
of the Auditor General