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PA Department of the Auditor General

Koppel Volunteer Firemen’s Relief Association – Beaver County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit conducted for Koppel Volunteer Firemen’s Relief Association for January 1, 2022, to December 31, 2024, found compliance with most applicable state laws and procedures, with several exceptions. The audit revealed issues including undocumented expenditures, unauthorized expenditures, failure to properly document meeting minutes, inadequate financial record-keeping, and misregistration of the association’s checking account […]

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Shippingport Volunteer Firemen’s Relief Association – Beaver County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

The Shippingport Volunteer Firemen’s Relief Association in Beaver County, Pennsylvania, underwent a Limited Procedures Engagement (LPE) audit for January 1, 2022, to December 31, 2024. Authorized by various state laws, including the VFRA Act, the audit aimed to verify whether funds were expended appropriately and state aid was deposited correctly. The LPE reviewed financial records […]

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White Township Volunteer Firemen’s Relief Association – Beaver County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit was conducted for the White Township Volunteer Firemen’s Relief Association in Beaver County, Pennsylvania, to review the period from January 1, 2023, to December 31, 2024. The audit’s main objectives were to evaluate whether corrective actions from the previous audit were implemented and examine compliance with state laws regarding the receipt and […]

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Fine Wine & Good Spirits #0412 – Baden, Beaver County – For the Period November 6, 2024 to October 8, 2025

The Department of the Auditor General conducted an examination of the Fine Wine and Good Spirits Store 0412 in Beaver County, under the Pennsylvania Liquor Control Board (PLCB), for the period from November 6, 2024, to October 8, 2025. The purpose of the examination was to verify compliance with PLCB operating procedures. The examination involved […]

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Beaver Volunteer Firemen’s Relief Association – Beaver County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the Beaver Volunteer Firemen’s Relief Association, covering January 1, 2022, to December 31, 2024, aimed to determine adherence to state regulations concerning the allocation and expenditure of state aid. Conducted by the Auditor General of Pennsylvania, the audit found that the association generally complied with applicable laws and guidelines, except in […]

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Pulaski Township Non-Uniformed Pension Plan – Beaver County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Pulaski Township Non-Uniformed Pension Plan was conducted to assess its adherence to state laws, regulations, and local policies, as mandated by Act 205 of 1984. The audit covered January 1 to December 31, 2024, focusing on state aid, employer contributions, employee contributions, retirement benefits, and the actuarial valuation report. During […]

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Patterson Township Police Pension Plan – Beaver County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Patterson Township Police Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, aimed to ascertain if previous recommendations were implemented and to ensure compliance with applicable regulations. The audit, covering January 1, 2023, to December 31, 2024, revealed no significant issues, indicating compliance […]

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Patterson Township Non-Uniformed Pension Plan – Beaver County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Patterson Township Non-Uniformed Pension Plan was conducted to ensure adherence to state laws, regulations, contracts, administrative procedures, and local ordinances. The audit, covering January 1 to December 31, 2024, assessed the proper determination and deposition of state aid pursuant to Act 205, examined employer contribution compliance, and verified the accuracy […]

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Bridgewater Borough Police Pension Plan – Beaver County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Bridgewater Borough Police Pension Plan was conducted as per the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The primary objectives of the audit were to ensure corrective actions from prior findings were implemented and to verify compliance with relevant laws and regulations from January 1, […]

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

The compliance audit of the Bridgewater Borough Non-Uniformed Pension Plan in Beaver County, Pennsylvania, was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify if corrective actions from a previous report were implemented and if the pension plan was compliant with applicable state laws, regulations, […]

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Pennsylvania Department
of the Auditor General