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PA Department of the Auditor General

City of Clairton Non-Uniformed Pension Plan – Allegheny County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the City of Clairton Non-Uniformed Pension Plan, covering January 1, 2022 to December 31, 2024, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act to ensure compliance with state laws and regulations. The audit explored whether municipal officials rectified issues highlighted in the previous report and evaluated ongoing […]

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City of Clairton Firemen’s Pension Plan – Allegheny County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the City of Clairton Firemen’s Pension Plan focused on evaluating compliance with state laws, regulations, contracts, and local ordinances from January 1, 2022, to December 31, 2024. The audit aimed to assess if corrective actions suggested in prior reports were implemented and if the pension plan was administered following applicable legal […]

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Whitehall Fire Company Relief Association – Allegheny County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted on the Whitehall Fire Company Relief Association in Allegheny County, Pennsylvania, covering January 1, 2022, to December 31, 2024. The primary objective was to ascertain the proper use of funds according to the VFRA Act and Act 205 of 1984. During the engagement, $340,632 in expenditures were reviewed, […]

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

The Limited Procedures Engagement (LPE) assessed the Moon Run Volunteer Firemen’s Relief Association’s use and management of funds from January 1, 2022, to December 31, 2024. The assessment aimed to confirm the proper expenditure of funds and correct deposition of state aid according to the Volunteer Firefighters’ Relief Association Act and Act 205. The engagement […]

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Brentwood Volunteer Firefighters’ Relief Association – Allegheny County – Audit Period January 1, 2022 to December 31, 2025

A compliance audit was conducted on the Brentwood Volunteer Firefighters’ Relief Association for the period from January 1, 2022, to December 31, 2025. The audit aimed to determine if previous findings were addressed and if compliance with state laws, contracts, bylaws, and procedures was maintained concerning state aid and fund expenditures. The audit found that […]

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

The audit for the Township of Findlay, Allegheny County, reviewed the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund for the period January 1, 2023, to December 31, 2024. The audit report, conducted under American Institute of Certified Public Accountants and Government Auditing Standards, states that the forms are presented in accordance with […]

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Alle-Kiski Medical Center – Allegheny County – Tobacco Settlement Payment Data Year 2027

The Tobacco Settlement Program provides payments to healthcare facilities for uncompensated care services under the Tobacco Settlement Act. Alle-Kiski Medical Center underwent procedures to verify its eligibility for such payments. For the fiscal year ending June 30, 2025, the facility reported one qualifying extraordinary expense claim, meeting the criteria for potential payment under this model […]

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Allegheny Health Network Wexford Hospital – Allegheny County – Tobacco Settlement Payment Data Year 2027

The Tobacco Settlement Program requires the Department of Human Services (DHS) to compensate qualifying hospitals for uncompensated care, as outlined in the Tobacco Settlement Act. Eligibility can be determined using either an uncompensated care or extraordinary expense approach. AHN Wexford Hospital reported claims for fiscal year 2025 to determine eligibility for the 2027 payment. After […]

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

The compliance audit of the Liquid Fuels Tax Fund for the Borough of Whitehall, Allegheny County, Pennsylvania, covered the period from January 1, 2024, to December 31, 2024. Auditors examined the borough’s reports, internal controls, transactions, and fund balances to ensure compliance with the Pennsylvania Department of Transportation’s guidelines. All transactions totaling $562,689 were reviewed, […]

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

A compliance audit of the Liquid Fuels Tax Fund for the Borough of Thornburg, Allegheny County, covering January 1, 2024, to December 31, 2024, was conducted to assess adherence to Pennsylvania’s Department of Transportation (PennDOT) requirements. The audit examined the receipt, expenditure, and reporting processes of the Borough concerning Liquid Fuels Tax Fund money. The […]

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Pennsylvania Department
of the Auditor General