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AuditsAudit County: Armstrong County

September 28, 2026

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 […]

September 24, 2026

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 […]

September 24, 2026

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 […]

September 24, 2026

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 […]

September 24, 2026

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 […]

September 22, 2026

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

A compliance audit of the Liquid Fuels Tax Fund for the Township of Wayne, Armstrong County, was conducted for the period between January 1, 2023, and December 31, 2024. The audit aimed to review the township’s adherence to Pennsylvania Department of Transportation criteria as outlined in Publication 9, concerning the receipt, expenditure, and reporting of […]

September 11, 2026

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

The compliance audit for the Liquid Fuels Tax Fund in Perry Township, Armstrong County, Pennsylvania, was conducted for the period January 1, 2022, to December 31, 2024. The audit assessed compliance with state criteria for managing funds from the Motor License Fund as per PennDOT’s Publication 9. Procedures included examining forms from the dotGrants system, […]

August 21, 2026

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

The compliance audit of Sugarcreek Township, Armstrong County, Pennsylvania, was conducted for its Liquid Fuels Tax Fund for the period from January 1, 2023 to December 31, 2024. This audit aimed to review the township adhered to the Pennsylvania Department of Transportation’s (PennDOT) criteria for fund management. Key audit procedures included reviewing municipal records, verifying […]

August 13, 2026

Parks Township Non-Uniformed Pension Plan – Armstrong County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Parks Township Non-Uniformed Pension Plan aimed to verify adherence to relevant state laws, regulations, contracts, and policies, as part of compliance with the Municipal Pension Plan Funding Standard and Recovery Act. Conducted for the period January 1, 2025, to December 31, 2025, the audit checked the proper determination and timely […]

August 12, 2026

Leechburg Borough Police Pension Plan – Armstrong County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Leechburg Borough Police Pension Plan was conducted as mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). This audit aimed to assess whether previously recommended corrective actions were implemented and to ensure that the pension plan was administered in accordance with state laws, regulations, […]

AuditsAudit County: Armstrong County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General