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AuditsAudit County: Beaver County

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, […]

August 25, 2025

Hopewell Township Volunteer Fireman’s Relief Association – Beaver County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit was conducted on the Hopewell Township Volunteer Fireman’s Relief Association in Beaver County, Pennsylvania, covering January 1, 2021, to December 31, 2024. The audit aimed to determine if corrective actions from previous findings were implemented and if the association complied with state laws and bylaws regarding state aid and fund expenditures. The […]

August 8, 2025

Fine Wine & Good Spirits #0405 – Midland, Beaver County – For the Period March 4, 2024 to June 10, 2025

The audit of Fine Wine and Good Spirits Store 0405 covers operations from March 4, 2024, to June 10, 2025. Key components of the audit included inventory checks, cash and check deposits reviews, and compliance with internal controls. Additionally, sales prices and capital assets were verified. The report found that Store 0405 adhered to all […]

August 8, 2025

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

The compliance audit of the Pine Run Firemen’s Relief Association for January 1, 2022, to December 31, 2024, found that the association did not address a prior audit finding, highlighting noncompliance with maintaining a Pennsylvania Sales Tax Exemption Number. The audit confirmed the relief association’s failure to comply with pertinent state laws, contracts, bylaws, and […]

July 28, 2025

Potter Township Non-Uniformed Union Pension Plan – Beaver County – Period Ended December 31, 2024

The compliance audit of the Potter Township Non-Uniformed Union Pension Plan, conducted under provisions of Act 205 by the Auditor General, aimed to verify adherence to relevant state laws and regulations. It was found that state aid and employer contributions were correctly determined and deposited and that the pension plan was administered properly. The multi-employer […]

July 28, 2025

Baden Borough Police Pension Plan – Beaver County – Period Ended December 31, 2024

The audit of the former Baden Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed compliance with relevant state laws, regulations, and local ordinances. The audit confirmed that the pension plan adhered to these standards, examining aspects such as state aid deposits, employer contributions, and internal controls. Effective […]

July 28, 2025

Baden Borough Non-Uniformed Pension Plan – Beaver County – Period Ended December 31, 2024

The compliance audit of Baden Borough’s Non-Uniformed Pension Plan, conducted under the authority of Act 205, assessed the administration of the plan in accordance with state laws, regulations, and local policies. The audit aimed to verify proper management of state aid, employer, and employee contributions. It found that state aid was accurately determined and timely […]

July 28, 2025

Brighton Township Volunteer Firemen’s Relief Association – Beaver County – Audit Period January 1, 2021 to December 31, 2024

The Brighton Township Volunteer Firemen’s Relief Association underwent a Limited Procedures Engagement (LPE) for January 1, 2021, to December 31, 2024. This engagement aimed to verify whether funds were used for authorized purposes and properly received and deposited in line with the Volunteer Firefighters’ Relief Association Act. The review encompassed a selection of transactions within […]

AuditsAudit County: Beaver County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General