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AuditsAudit County: Beaver County

January 27, 2026

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

The compliance audit of the Shippingport Borough Non-Uniformed Union Pension Plan, conducted under Act 205, assessed whether municipal officials addressed previous findings and ensured compliance with pertinent laws and policies. The audit confirmed that the plan was generally compliant but identified a recurring issue involving incorrect data on Certification Form AG 385, which caused state […]

January 27, 2026

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

The Shippingport Borough Police Pension Plan underwent a compliance audit to assess whether corrective actions had been implemented from a previous audit and to ensure compliance with relevant laws and policies. The audit, covering periods from 2020 to 2024, found issues similar to previous audits, such as incorrect data on Certification Form AG 385, leading […]

January 27, 2026

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

The compliance audit of the Shippingport Borough Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), assessed the plan’s adherence to state laws, regulations, and policies during January 1, 2023, to December 31, 2024. The audit aimed to verify proper corrective actions on previous findings and confirm that […]

January 21, 2026

East Rochester Volunteer Firefighters’ Relief Association – Beaver County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit of the East Rochester Volunteer Firefighters’ Relief Association for January 1, 2022, to December 31, 2024, revealed that the association took corrective action on one out of three audit findings from a prior report. The audit aimed to assess the compliance with state laws, contracts, bylaws, and administrative procedures concerning state aid […]

January 8, 2026

Fine Wine & Good Spirits #0402 – Aliquippa, Beaver County – For the Period December 4, 2024 to November 18, 2025

The examination of Fine Wine and Good Spirits Store 0402 for the period December 4, 2024, to November 18, 2025, assessed compliance with operating procedures. The assessment included inventory verification, financial transactions analysis, and internal control checks. While the store generally adhered to PLCB protocols, a notable inventory discrepancy was identified, with a greater than […]

December 19, 2025

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 […]

December 8, 2025

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 […]

December 3, 2025

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 […]

November 17, 2025

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 […]

November 6, 2025

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 […]

AuditsAudit County: Beaver County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General