AuditsAudit County: Armstrong County

Township of East Franklin – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

The Independent Auditor’s Report for the Township of East Franklin, Armstrong County, Pennsylvania, covers the examination of Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund over the period from January 1, 2022, to December 31, 2024. The township’s management is responsible for presenting these forms according to the criteria outlined by the Pennsylvania […]

Fine Wine & Good Spirits #0303 – Leechburg, Armstrong County – For the Period November 15, 2024 to October 18, 2025

The Pennsylvania Liquor Control Board (PLCB) conducted an examination of Fine Wine and Good Spirits Store 0303 in Leechburg, Pennsylvania, covering operations from November 15, 2024, to October 18, 2025. The audit assessed compliance with PLCB operating procedures under the statutory authority of the Pennsylvania Liquor Code but did not follow professional auditing standards. Key […]

Fine Wine & Good Spirits #0309 – Kittanning, Armstrong County – For the Period September 25, 2024 to August 19, 2025

An examination report by the Department of the Auditor General reviewed operations at Fine Wine and Good Spirits Store 0309 in Pennsylvania between September 25, 2024, and August 19, 2025. The store generally complied with Pennsylvania Liquor Control Board procedures; however, two significant findings were reported. First, a repeat finding identified inventory discrepancies exceeding $200 […]

Armstrong County Memorial Hospital – Tobacco Settlement Payment Data for Year 2026

This assessment checked if the hospital met criteria for payments based on uncompensated care or extraordinary expenses. For the fiscal year ending June 30, 2024, the hospital reported no eligible extraordinary expense claims, rendering it ineligible under this method. Additionally, discrepancies were found in reported inpatient and Medical Assistance days for the fiscal year ending […]

Elderton, Borough of – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

District Court 33-3-03 – Armstrong County – Audit Period January 1, 2020 to December 31, 2023

Armstrong County Recorder of Deeds/Register of Wills/Clerk of Orphans’ Court – Audit Period January 1, 2020 to December 31, 2023

Borough of Atwood – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor’s report examines the Liquid Fuels Tax Fund of the Borough of Atwood, Pennsylvania, for the period from January 1, 2022, to December 31, 2023. The audit, conducted in accordance with American Institute of Certified Public Accountants and Government Auditing Standards, expressed a qualified opinion, noting a $2,280 related-party transaction in 2023. The […]

Township of Burrell – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

An independent auditor examined the Forms MS-965 with Adjustments for the Liquid Fuels Tax Fund of Township of Burrell, Armstrong County, Pennsylvania, for January 1, 2022, to December 31, 2023. The township’s management is accountable for the presentation of these forms per the criteria outlined by the Department of Transportation’s Publication 9. The auditor’s task […]

Borough of Ford City – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor’s report examined the Liquid Fuels Tax Fund Forms MS-965, with adjustments, for Ford City Borough, Armstrong County, from January 1, 2022, to December 31, 2023. Conducted under rigorous attestation standards, the examination aimed to ensure the accurate presentation of financial data according to the guidelines set by Pennsylvania’s Department of Transportation. The […]