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PA Department of the Auditor General

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

A compliance audit of Pine Township’s Non-Uniformed Pension Plan in Allegheny County, PA, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit, for a period ending December 31, 2024, focused on ensuring the plan’s administration complied with applicable state laws, regulations, and policies. The audit verified the proper determination and […]

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Fine Wine & Good Spirits #0298 – Bridgeville, Allegheny County – For the Period February 26, 2025 to January 6, 2026

The audit of Fine Wine and Good Spirits Store 0298, operated by the Pennsylvania Liquor Control Board (PLCB), confirmed compliance with PLCB operating procedures for the period February 26, 2025, to January 6, 2026. The examination assessed inventory accuracy, deposit handling, internal controls, cash on hand, sales compliance, and asset verification, revealing no significant discrepancies. […]

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Bradford Woods Volunteer Fire Company Relief Association of Bradford Woods, Allegheny County, Pennsylvania – Audit Period January 1, 2022 to December 31, 2024

A compliance audit was conducted on the Bradford Woods Volunteer Fire Company Relief Association in Allegheny County, Pennsylvania, covering January 1, 2022, to December 31, 2024. The audit aimed to verify if previous corrective actions were implemented and if compliance with state laws and policies related to state aid and fund expenditures were maintained. Conducted […]

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

The Scott Township Volunteer Firemen’s Relief Association in Allegheny County, Pennsylvania underwent a Limited Procedures Engagement (LPE) for the period January 1, 2022, to December 31, 2024, to ensure compliance with the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. The LPE focused on verifying that funds were expended for authorized purposes and […]

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Upper St. Clair Volunteer Fire Relief Association, Inc. – Allegheny County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the Upper St. Clair Volunteer Fire Relief Association for January 1, 2022, to December 31, 2024, was conducted under state laws such as the Pennsylvania Constitution, The Fiscal Code, and the VFRA Act. The audit aimed to verify corrective actions from the prior audit and compliance with state requirements for fund […]

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Allegheny County Treasurer – Hunting Licenses for the Period July 1, 2019 to June 30, 2023 and Fishing and Dog Licenses for the Period January 1, 2020 to December 31, 2023

The compliance audit of Allegheny County Treasurer’s office, for specified hunting, fishing, and dog license periods, evaluated adherence to state laws regarding collection and remittance of funds to the Commonwealth. Conducted under the authority of Section 401(d) of The Fiscal Code, the audit confirmed overall compliance with regulations, with a noted exception of inadequate internal […]

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District Court 05-3-14 – Allegheny County – Audit Period January 1, 2019 to December 31, 2023

A compliance audit was conducted for District Court 05-3-14 in Allegheny County, Pennsylvania, covering January 1, 2019, to December 31, 2023. The audit aimed to assess the court’s compliance with state laws and AOPC procedures regarding the collection and remittance of funds to the Commonwealth. Key procedures included verifying data from the AOPC and the […]

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

This audit examined the Form MS-965 with adjustments for the Liquid Fuels Tax Fund in Marshall Township, Allegheny County, for 2024. The township’s management is responsible for accurately presenting this form under the Pennsylvania Department of Transportation’s guidelines. The audit follows standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. […]

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Northern Regional Police Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2024

In January 2026, a compliance audit of the Northern Regional Police Pension Plan in Allegheny County, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). This audit assessed whether the pension plan complied with relevant state laws, regulations, contracts, administrative procedures, and local ordinances for the period […]

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

The compliance audit of the Northern Regional Non-Uniformed Pension Plan, authorized by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), assessed compliance with applicable laws, regulations, and policies. Conducted for the period January 1, 2024, to December 31, 2024, the audit verified timely and correct state aid deposits, employer contributions, and employee […]

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Pennsylvania Department
of the Auditor General