AuditsAudit County: Beaver County

August 3, 2026

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

A compliance audit of the Economy Borough Police Pension Plan was conducted under Act 205 of 1984 to verify adherence to relevant laws and policies. The audit covered state aid, employer and employee contributions, benefit calculations, and actuarial valuations for the 2025 calendar year. The findings revealed compliance in most areas, except for awarding a […]

August 3, 2026

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

A compliance audit was performed on Economy Borough’s Non-Uniformed Pension Plan to assess adherence to relevant state laws and guidelines, particularly under Act 205. The audit covered the period from January 1, 2025, to December 31, 2025, focusing on proper deposit and management of state aid and proper calculation and disbursal of retirement benefits. The […]

July 31, 2026

Fine Wine & Good Spirits #0407 – New Brighton, Beaver County – For the Period May 28, 2025 to June 4, 2026

The audit reviewed the operations of Fine Wine and Good Spirits Store 0407 in New Brighton, Pennsylvania, for the period between May 28, 2025, and June 4, 2026. The audit aimed to verify compliance with PLCB procedures through inventory counts, cash handling reviews, and other operational checks. The findings revealed that the store generally adhered […]

June 30, 2026

Beaver County Children and Youth Services – Amended Fiscal Reports for Fiscal Years 2022 to 2024

An audit of fiscal reports for Beaver County Children and Youth Services was conducted for the fiscal years 2022-2023 and 2023-2024, as per Act 148. This audit aimed to ascertain and certify Commonwealth expenditures for children in the county. The fiscal reports were submitted to the Pennsylvania Department of Human Services, focusing specifically on expenditure […]

June 18, 2026

Heritage Valley Beaver – Beaver County – Tobacco Settlement Payment Data Year 2027

The Tobacco Settlement Program report for Heritage Valley Beaver in 2027, addressed to CEO Norm Mitry, pertains to payments made to hospitals for uncompensated care services, as mandated by the Tobacco Settlement Act of 2001. The report evaluates facilities using either the uncompensated care approach, based on a defined score, or the extraordinary expense approach, […]

June 17, 2026

Fine Wine & Good Spirits #0409 – Beaver Falls, Beaver County – For the Period April 3, 2025 to May 11, 2026

The audit report reviews the operations of Fine Wine and Good Spirits Store 0409 in Beaver County for compliance with operating procedures from April 3, 2025, to May 11, 2026. The Department of the Auditor General conducted the audit to ensure adherence to PLCB protocols. Key areas examined included inventory accuracy, deposit reconciliation, clerk performance, […]

May 6, 2026

Fine Wine & Good Spirits #0405 – Midland, Beaver County – For the Period June 12, 2025 to March 24, 2026

The audit of Fine Wine and Good Spirits Store 0405 in Beaver County, conducted between June 12, 2025, and March 24, 2026, assessed compliance with Pennsylvania Liquor Control Board (PLCB) procedures. The examination found the store generally in compliance but identified an inventory discrepancy exceeding 1% of the value examined. A sample of 60 liquor […]

March 25, 2026

Darlington Township Police Pension Plan – Beaver County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit of the Darlington Township Police Pension Plan, covering January 1, 2022, to December 31, 2024, was conducted to evaluate adherence to state laws and regulations. Although largely compliant, the audit found the township received excess state aid beyond pension plan costs for 2023 and 2024, totaling $10,256. This excess aid remains in […]

March 25, 2026

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

A compliance audit was conducted on the Darlington Township Non-Uniformed Pension Plan in Beaver County, Pennsylvania, under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The objectives were to evaluate if appropriate actions were taken to address previous findings and assess if the pension plan adhered to relevant laws and […]

March 23, 2026

Fine Wine & Good Spirits #0415 – Rochester, Beaver County – For the Period February 6, 2025 to February 2, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0415 in Rochester, PA, was audited for compliance with PLCB operating procedures for the period February 6, 2025, to February 2, 2026. The audit found the store largely compliant except for improper documentation of tax-exempt sales. Specifically, discrepancies were found in eight invoices where […]

AuditsAudit County: Beaver County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General