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PA Department of the Auditor General

Big Beaver Borough Police Pension Plan – Beaver County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Big Beaver Borough Police Pension Plan was conducted by the Pennsylvania Auditor General pursuant to the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to verify corrective actions taken from prior audit recommendations and to ensure the pension plan’s compliance with state laws, regulations, contracts, […]

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Big Beaver Borough Non-Uniformed Pension Plan – Beaver County – Reduced Period Engagement – For the period January 1, 2024 to December 31, 2025

A compliance audit of the Big Beaver Borough Non-Uniformed Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess whether previous corrective actions were addressed and if the pension plan complied with laws, regulations, and policies from January 1, 2024, to December 31, […]

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City of Beaver Falls Volunteer Firemen’s Relief Association – Beaver County – Audit Period January 1, 2023 to December 31, 2025

A compliance audit of the City of Beaver Falls Volunteer Firemen’s Relief Association for January 1, 2023, to December 31, 2025, sought to determine if corrective actions from a prior audit were taken and if state laws and procedures regarding state aid and expenditures were followed. The audit, conducted under the authority of Pennsylvania law, […]

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District Court 36-2-02 – Beaver County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2025

The compliance audit of District Court 36-2-02 in Beaver County, Pennsylvania, for January 1, 2021, to December 31, 2025, assessed adherence to state laws and AOPC policies related to financial processes. The audit aimed to ensure correct assessment, reporting, and remittance of collected funds. Limitations arose due to restricted access to certain case records, such […]

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Fine Wine & Good Spirits #0410 – Alliquippa, Beaver County – For the Period September 4, 2025 to September 8, 2026

An examination of the Fine Wine and Good Spirits Store 0410 in Aliquippa, Pennsylvania, was conducted for the period from September 4, 2025, to September 8, 2026. The examination assessed compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures, including inventory accuracy, deposit accounting, and adherence to internal controls. The store was found to be […]

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Independence Township Police Pension Plan – Beaver County – Reduced Period Engagement – Period Ended December 31, 2025

In October 2026, a compliance audit of the Independence Township Police Pension Plan in Beaver County, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act’s authority. It assessed whether previous corrective actions were implemented and if the plan adhered to state laws and policies. The audit, covering January 2024 to December […]

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Independence Township Non-Uniformed Pension Plan – Beaver County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Independence Township Non-Uniformed Pension Plan to ensure adherence to state laws and regulations. The audit, as per the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), was not held in line with U.S. Government Auditing Standards. Covering January 1, 2025, to December 31, 2025, the audit […]

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City of Aliquippa Police Pension Plan – Beaver County – Audit Period January 1, 2023 to December 31, 2025

The compliance audit of the City of Aliquippa Police Pension Plan was conducted for the period from January 1, 2023, to December 31, 2025, evaluating compliance with state laws and regulations under Act 205. The audit aimed to verify corrective actions taken to address previous findings, ensuring the pension plan’s adherence to legal and procedural […]

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City of Aliquippa Firefighter Pension Plan – Beaver County – Audit Period January 1, 2023 to December 31, 2025

A compliance audit was conducted on the City of Aliquippa Firefighter Pension Plan for the period January 1, 2023, to December 31, 2025, pursuant to the Municipal Pension Plan Funding Standard and Recovery Act. The audit assessed corrective actions taken on previous findings and compliance with state laws and regulations. Main objectives were to ensure […]

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City of Aliquippa City Employees’ Pension Plan – Beaver County – Audit Period January 1, 2023 to December 31, 2025

The compliance audit of the City of Aliquippa City Employees’ Pension Plan was conducted for the period from January 1, 2023, to December 31, 2025. The objectives were to verify corrective actions on previous findings and ensure compliance with state laws and regulations. The audit revealed several areas of noncompliance: pension benefits exceeded the Third […]

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Pennsylvania Department
of the Auditor General