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AuditsAudit County: Beaver County

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 […]

October 8, 2025

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

A compliance audit was conducted on the Darlington Township Volunteer Firemen’s Relief Association in Beaver County, Pennsylvania, for the period from January 1, 2022, to December 31, 2024. The audit aimed to verify corrective actions taken on previous findings, as well as compliance with state laws, contracts, bylaws, and procedures related to state aid. The […]

September 18, 2025

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

A compliance audit was conducted on the Industry Borough Volunteer Firemen’s Relief Association in Beaver County, Pennsylvania, covering January 1, 2022, to December 31, 2024. The audit aimed to assess adherence to corrective actions from a previous audit and ensure compliance with state laws and regulations regarding state aid and fund expenditures. While the association […]

September 9, 2025

Hookstown Volunteer Firemans Relief Association – Beaver County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit of the Hookstown Volunteer Firemans Relief Association was conducted for the period from January 1, 2021, to December 31, 2024, to assess conformity with state laws, contracts, bylaws, and administrative procedures concerning state aid and fund expenditures. Although the Association largely complied, issues were noted, including a failure to provide canceled or […]

September 4, 2025

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

A compliance audit of the New Brighton Borough Police Pension Plan was conducted under the authority of Pennsylvania’s Act 205, ensuring state aid to municipal pensions is used according to the law. The audit assessed the handling of state and employer contributions, employee deductions, retirement benefit disbursements, and the Deferred Retirement Option Plan. The plan […]

September 4, 2025

New Brighton Borough General Employees’ Pension Plan – Beaver County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the New Brighton Borough General Employees’ Pension Plan aimed to verify whether the plan adhered to relevant laws, regulations, contracts, and local policies for the period January 1, 2024, to December 31, 2024. Conducted by authority under Act 205, the audit reviewed the proper determination and timely deposit of state aid, […]

AuditsAudit County: Beaver County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General