AuditsAudit County: Allegheny County

March 11, 2026

Homestead Borough Police Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Homestead Borough Police Pension Plan, conducted under Act 205 of 1984, examined whether the plan was administered according to applicable laws and regulations. The audit reviewed financial transactions from January 1, 2020, to December 31, 2024, focusing on the proper deposit of state aid, adequacy of internal controls, employer and […]

March 11, 2026

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

A compliance audit of the Homestead Borough Non-Uniformed Pension Plan, conducted by the Auditor General based on the Municipal Pension Plan Funding Standard and Recovery Act, revealed significant non-compliance issues. The audit, covering January 1, 2021, to December 31, 2024, highlighted failures in depositing state aid into an eligible pension plan, meeting the minimum municipal […]

March 10, 2026

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

The audit for the Borough of Liberty, Allegheny County, Pennsylvania, examined the Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024. The audit was conducted according to standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit found a discrepancy: $9,467.12 of Liquid Fuels Tax […]

March 3, 2026

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

The audit examined the Liquid Fuels Tax Fund of the Borough of Carnegie, Allegheny County, for the period January 1, 2024, to December 31, 2024. The municipality is responsible for submitting Form MS-965, which ensures compliance with Pennsylvania’s allocation processes for the maintenance of local road infrastructure. The audit was conducted according to established attestation […]

February 26, 2026

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

The audit examined the City of Pittsburgh’s Liquid Fuels Tax Fund forms for the period January 1, 2023, to December 31, 2024. This audit aimed to determine if the forms were presented in accordance with criteria specified by the Department of Transportation. The examination followed American Institute of Certified Public Accountants and Government Auditing Standards. […]

February 23, 2026

Steel Rivers Council of Governments Non-Uniformed Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit conducted on the Steel Rivers Council of Governments Non-Uniformed Pension Plan in Allegheny County, PA, aimed to ensure administrative compliance with Act 205 requirements, focusing on state laws, regulations, and procedures. The audit reviewed state aid, employer contributions, employee contributions, retirement benefits, actuarial reporting, and fund transfers. It found two significant issues: […]

February 19, 2026

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

The audit examined the City of Clairton’s Liquid Fuels Tax Fund for the period of January 1, 2024, to December 31, 2024. The examination adhered to American Institute of Certified Public Accountants standards and Government Auditing Standards. The report found that the Form MS-965 with Adjustments accurately presents the required information in accordance with Pennsylvania […]

February 11, 2026

Fine Wine & Good Spirits #9203 – Leetsdale, Allegheny County – For the Period February 24, 2025 to January 3, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 9203 was audited for compliance with PLCB operating procedures for the period from February 24, 2025, to January 3, 2026. The audit included inventory checks, deposit reviews, internal controls observations, and asset verifications. The store generally met compliance standards; however, issues were found concerning […]

February 11, 2026

Fine Wine & Good Spirits #0237 – Pittsburgh, Allegheny County – For the Period February 6, 2025 to January 5, 2026

The audit examined operations at Fine Wine and Good Spirits Store 0237 in Pittsburgh for compliance with Pennsylvania Liquor Control Board procedures from February 6, 2025, to January 5, 2026. The examination checked inventory accuracy, financial records, adherence to internal controls, and cash management, ensuring compliance with PLCB policies. Two main findings emerged: an inventory […]

February 10, 2026

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

The audit was conducted on the Liquid Fuels Tax Fund for the Borough of Wilmerding, Allegheny County, Pennsylvania, during the period of January 1, 2024, to December 31, 2024. The audit examined Form MS-965 With Adjustments, which municipalities must present according to criteria from the Department of Transportation’s Publication 9. The audit adhered to standards […]

AuditsAudit County: Allegheny County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General