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AuditsAudit County: Armstrong County

May 19, 2026

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

The compliance audit of Rayburn Township’s Liquid Fuels Tax Fund, located in Armstrong County, covered January 1, 2023, to December 31, 2024. The audit aimed to ensure the township complied with Pennsylvania’s criteria for handling Liquid Fuels Tax Fund monies, including receipt, expenditure, and reporting requirements. Procedures involved reviewing municipal reports, communications, financial records, and […]

May 19, 2026

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

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Pine, Armstrong County, Pennsylvania, for the period from January 1, 2022, to December 31, 2024. The audit aimed to assess compliance with Pennsylvania Department of Transportation’s criteria for managing Liquid Fuels Tax funds. The audit procedures included reviewing financial documentation, […]

May 19, 2026

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

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Borough of Worthington, Armstrong County, Pennsylvania, covering the period from January 1, 2023, to December 31, 2024. The audit aimed to determine compliance with the Pennsylvania Department of Transportation’s (PennDOT) Publication 9, which governs the receipt, expenditure, and reporting of Liquid Fuels […]

May 11, 2026

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

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Valley, Armstrong County, Pennsylvania, covering January 1, 2023, to December 31, 2024. The audit aimed to assess the municipality’s adherence to the Pennsylvania Department of Transportation’s guidelines regarding the receipt, expenditure, and reporting of fund money, as outlined in Publication […]

May 11, 2026

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

In May 2026, a compliance audit was conducted on the West Franklin Township Non-Uniformed Pension Plan in Armstrong County, Pennsylvania. The audit, mandated by the Municipal Pension Plan Funding Standard and Recovery Act of 1984, ensured the township’s pension plan adhered to state laws, regulations, and local policies. The audit reviewed state aid and employer […]

May 3, 2026

Armstrong County Memorial Hospital – Tobacco Settlement Payment Data Year 2027

The Armstrong County Memorial Hospital received an evaluation for potential eligibility under the 2027 Tobacco Settlement Program, which compensates hospitals for uncompensated care. The evaluation, conducted by the Pennsylvania Department of Human Services (DHS), assessed the hospital’s claims for extraordinary expenses and verified the accuracy of reported inpatient days. Of the five claims reviewed, two […]

April 28, 2026

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

The audit reviewed the Liquid Fuels Tax Fund for the Township of Hovey, Armstrong County, for the period from January 1, 2023, to December 31, 2024. The audit reviewed Forms MS-965 With Adjustments, ensuring they met the criteria laid out by the Pennsylvania Department of Transportation’s Publication 9. Conducted under established attestation standards, the audit […]

April 21, 2026

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

The compliance audit for the Township of South Bend’s Liquid Fuels Tax Fund, for the period January 1, 2023, to December 31, 2024, reviewed compliance with Pennsylvania Department of Transportation’s (PennDOT) mandates as per 75 Pa.C.S. § 9010. The audit reviewed financial forms MS-965, evaluated internal controls, and ensured that expenditures adhered to criteria in […]

April 10, 2026

Manor Township Police Pension Plan – Armstrong County – Audit Period January 1, 2024 to December 31, 2024

A compliance audit was conducted on the Manor Township Police Pension Plan for 2024 to evaluate adherence to state laws and regulations, as mandated by Act 205. The audit aimed to ensure proper administration of the pension plan concerning state aid, employer and employee contributions, and timely submission of actuarial reports. The audit concluded that […]

March 16, 2026

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

The audit examined the Liquid Fuels Tax Fund of the Township of Gilpin, Armstrong County, for the period from January 1, 2022, to December 31, 2024. The report evaluated the accompanying Forms MS-965 With Adjustments and confirms compliance with the criteria defined by the Pennsylvania Department of Transportation and relevant legislative requirements. The audit adhered […]

AuditsAudit County: Armstrong County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General