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PA Department of the Auditor General

Township of Cadogan – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

A compliance audit was conducted on the Liquid Fuels Tax Fund for the Township of Cadogan, Armstrong County, Pennsylvania, covering the period from January 1, 2024, to December 31, 2025. The audit aimed to assess whether the township adhered to criteria outlined by PennDOT’s Publication 9 regarding the handling of Liquid Fuels Tax Fund money. […]

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Borough of Apollo – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Borough of Apollo, Armstrong County, for the period from January 1, 2024, to December 31, 2025. The audit aimed to review whether the municipality adhered to PennDOT guidelines on the management of Liquid Fuels Tax funds. Audit procedures involved reviewing the municipality’s […]

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North Apollo Volunteer Firemen’s Relief Association – Armstrong County – Audit Period January 1, 2023 to December 31, 2025

A compliance audit was conducted on the North Apollo Volunteer Firemen’s Relief Association for the period of January 1, 2023, to December 31, 2025, as authorized by relevant Pennsylvania laws. The audit objectives were to assess whether corrective actions from a prior audit were implemented and to check compliance with applicable laws and procedures regarding […]

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Fine Wine & Good Spirits #0303 – Leechburg, Armstrong County – For the Period October 21, 2025 to September 1, 2026

The examination report for the Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0303 in Leechburg, PA, covered the period from October 21, 2025, to September 1, 2026. The examination evaluated compliance with PLCB operating procedures. The assessment included inventory checks, cash management reviews, and verification of sales prices and the presence of […]

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Parks Twp. Volunteer Firemen’s Relief Association of Parks Twp., Armstrong County, Pennsylvania – Audit Period January 1, 2023 to December 31, 2025

The compliance audit of the Parks Twp. Volunteer Firemen’s Relief Association, Armstrong County, Pennsylvania, covered January 1, 2023, to December 31, 2025. The audit objectives were to assess if the association took corrective actions from a previous audit and complied with state laws regarding state aid receipt and expenditure of funds. The audit revealed noncompliance […]

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Fine Wine & Good Spirits #0309 – Kittanning, Armstrong County – For the Period August 20, 2025 to August 13, 2026

The examination of Fine Wine and Good Spirits Store 0309 in Kittanning, Pennsylvania, was conducted for the period August 20, 2025, to August 13, 2026. The examination reviewed compliance with PLCB operating procedures and included inventory counts, review of store deposits, internal controls, sales compliance, and verification of sales prices and capital assets. The examination […]

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Sugarcreek Township Volunteer Firemen’s Relief Association – Armstrong County – Audit Period January 1, 2023 to December 31, 2025

The compliance audit of the Sugarcreek Township Volunteer Firemen’s Relief Association for January 1, 2023, to December 31, 2025, found that the association addressed the previous audit’s recommendation and mostly complied with relevant state laws and guidelines. However, the audit noted a significant finding: failure to update the association’s bylaws to align with the current […]

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South Buffalo Twp. Volunteer Firefighters Relief Association – Armstrong County – Audit Period January 1, 2023 to December 31, 2025

A compliance audit was conducted on the South Buffalo Twp. Volunteer Firefighters Relief Association in Armstrong County, Pennsylvania, for the period between January 1, 2023, and December 31, 2025. The audit aimed to verify whether previous corrective actions were taken and if compliance with relevant laws and regulations regarding state aid and fund expenditure was […]

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Parker City Volunteer Firemen’s Relief Association – Armstrong County – Audit Period January 1, 2023 to December 31, 2025

An audit of the Parker City Volunteer Firemen’s Relief Association for January 1, 2023, to December 31, 2025, evaluated compliance with state laws and addressed past audit findings. The association has taken appropriate corrective action on one of two prior issues. However, it has not corrected non-compliance with the VFRA Act regarding loan agreement terms […]

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Ford Cliff Volunteer Fire Company Relief Association of Ford Cliff Borough, Ford Cliff, Pennsylvania – Armstrong County – Audit Period January 1, 2023 to December 31, 2025

The compliance audit of the Ford Cliff Volunteer Fire Company Relief Association for January 1, 2023, to December 31, 2025, assessed their corrective actions on prior findings and adherence to relevant state laws and procedures concerning state aid and fund expenditure. The audit found that while corrective actions from a previous audit were addressed and […]

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Pennsylvania Department
of the Auditor General