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PA Department of the Auditor General

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

The compliance audit of the Ohio Township Police Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit focused on ensuring corrective measures for past issues were addressed and verifying compliance with relevant laws and regulations during the 2024-2025 period. Audit procedures included reviewing state aid […]

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

A compliance audit was conducted on the Ohio Township Non-Uniformed Money Purchase Pension Plan in Allegheny County, Pennsylvania, as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. The audit, covering January 1, 2025, to December 31, 2025, assessed the plan’s compliance with state laws, regulations, contracts, administrative procedures, and local ordinances. The […]

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

The compliance audit of the Ohio Township Non-Uniformed Pension Plan in Allegheny County, Pennsylvania, followed the requirements of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to determine if township officials had addressed prior findings and if the pension plan met regulatory compliance. The audit found the plan mostly compliant, but […]

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

A compliance audit of the Moon Township Police Pension Plan in Allegheny County, Pennsylvania, was performed under the Municipal Pension Plan Funding Standard and Recovery Act, focusing on the administration of the pension plan in adherence to state laws, regulations, contracts, and local ordinances. The audit, covering the period from January 1, 2025, to December […]

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

The Moon Township Non-Uniformed Pension Plan in Allegheny County, Pennsylvania, underwent a compliance audit as specified by the Municipal Pension Plan Funding Standard and Recovery Act. This audit, covering the period from January 1, 2024, to December 31, 2025, aimed to verify if prior corrective actions were taken and whether the pension plan adhered to […]

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Leetsdale Fire Department Firemen’s Relief Association – Allegheny County – Limited Procedures Engagement Report for the Period January 1, 2023 to December 31, 2025

A Limited Procedures Engagement (LPE) was conducted for the Leetsdale Fire Department Firemen’s Relief Association for the period from January 1, 2023, to December 31, 2025. The engagement aimed to verify if funds were expended for authorized purposes and if state aid funds were correctly deposited following the Volunteer Firefighters’ Relief Association Act and Act […]

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Forest Hills Volunteer Fire Company No. 1 Relief Association – Allegheny County – Limited Procedures Engagement Report for the Period January 1, 2023 to December 31, 2025

A Limited Procedures Engagement (LPE) was conducted on Forest Hills Volunteer Fire Company No. 1 Relief Association in Allegheny County, Pennsylvania, covering January 1, 2023, to December 31, 2025. The LPE aimed to verify the proper expenditure of funds and correct deposition of state aid according to the Volunteer Firefighters’ Relief Association Act and Act […]

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Borough of White Oak – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

A compliance audit of the Liquid Fuels Tax Fund in the Borough of White Oak was conducted for January 1, 2024, to December 31, 2025. The audit aimed to assess compliance with PennDOT’s Publication 9 and related criteria, focusing on fund receipts, expenditures, and reporting. Key procedures included reviewing municipal records, internal controls, and testing […]

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Fine Wine & Good Spirits #0288 – Pittsburgh, Allegheny County – For the Period July 31, 2025 to July 29, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0288, located in Pittsburgh, was examined for compliance with operational procedures for the period of July 31, 2025, to July 29, 2026. Under statutory authority, the examination checked inventory accuracy, deposit records, compliance with internal controls, cash handling, compliance with sales and pricing procedures, […]

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Southwood Psychiatric Hospital – Allegheny County – Tobacco Settlement Payment Data Year 2027

The Southwood Psychiatric Hospital underwent evaluation as part of the Tobacco Settlement Program for potential payments related to uncompensated care. According to the PHC4 claims database for the fiscal year ending June 30, 2025, the facility had no eligible extraordinary expenses, disqualifying it from 2027 payments unless new claims are submitted and verified. The process […]

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