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AuditsAudit County: Beaver County

October 29, 2025

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 […]

October 29, 2025

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 […]

October 29, 2025

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 […]

October 28, 2025

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, […]

October 28, 2025

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, […]

October 16, 2025

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

The Limited Procedures Engagement (LPE) conducted on the Patterson Township Volunteer Firemen’s Relief Association assessed the use of funds from January 1, 2022, to December 31, 2024. The LPE aimed to verify if expenditures and state aid funds were used in alignment with the VFRA Act and Act 205 of 1984. Expenditures totaling $34,550 were […]

October 13, 2025

Township of Darlington – Beaver County – Highway Transfer Program Agreement for the Period February 24, 2021 to June 30, 2025

The Independent Auditor’s Report examines the Highway Transfer Program – Turnback Account of Darlington Township, Beaver County, Pennsylvania, for February 24, 2021, to June 30, 2025. The audit focused on Form PR-999T with Adjustments, prepared according to Pennsylvania DOT’s Publication 310. Conducted per attestation standards by the American Institute of Certified Public Accountants and Government […]

October 10, 2025

The Firemen’s Relief Association of New Brighton, PA – Beaver County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of The Firemen’s Relief Association of New Brighton, PA, covering January 1, 2022, to December 31, 2024, was conducted to assess adherence to state laws, contracts, bylaws, and procedures regarding state aid and fund expenditures. The audit revealed compliance, barring issues due to the absence of canceled or imaged checks, preventing verification […]

October 10, 2025

Fine Wine & Good Spirits #0410 – Aliquippa, Beaver County – For the Period September 10, 2024 to September 3, 2025

An examination of Fine Wine and Good Spirits Store 0410 assessed the store’s compliance with the Pennsylvania Liquor Control Board (PLCB) operating procedures from September 10, 2024, to September 3, 2025. Major findings include a repeat issue with inventory discrepancies exceeding 1%, poor document maintenance, and improper documentation of tax-exempt sales. In response, store management […]

October 8, 2025

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

A Limited Procedures Engagement (LPE) was conducted on the Potter Township Volunteer Firemen’s Relief Association for January 1, 2022, to December 31, 2024, to ensure funds were expended legally and state aid was correctly deposited, adhering to the VFRA Act and Act 205 of 1984. The engagement involved reviewing financial records, including $21,822 of expenditures […]

AuditsAudit County: Beaver County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General