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PA Department of the Auditor General

Fine Wine & Good Spirits #1010 – Seven Fields, Butler County – For the Period May 14, 2025 to March 10, 2026

The audit of the Fine Wine and Good Spirits Store 1010 in Butler County reviewed operations from May 14, 2025, to March 10, 2026. The audit reviewed compliance with PLCB operating procedures, including inventory management, financial record consistency, and adherence to internal controls. Key procedures involved inventory counts, cash and deposit reviews, and compliance tests […]

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Borough of Petrolia – Butler County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The audit reviewed the Borough of Petrolia’s Form MS-965 With Adjustments related to the Liquid Fuels Tax Fund for January 1, 2024, to December 31, 2024. The audit, adhering to established standards, evaluated this form under the guidelines specified by the Pennsylvania Department of Transportation. The audit involved assessing the risk of material misstatements and […]

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Borough of Seven Fields – Butler County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit for the Borough of Seven Fields’ Liquid Fuels Tax Fund covered the period from January 1, 2023, to December 31, 2024. The audit reviewed the Forms MS-965 With Adjustments, which are prepared according to criteria outlined by the Pennsylvania Department of Transportation and Publication 9. The audit, adhering to standards by the AICPA […]

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Borough of Saxonburg – Butler County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit reviewed the Forms MS-965 With Adjustments for Saxonburg’s Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. Conducted in compliance with attestation standards, the audit aimed to ensure the forms were presented accurately according to the criteria in the Department of Transportation’s Publication 9. The audit confirms that Saxonburg’s financial […]

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Borough of Zelienople – Butler County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit for the Borough of Zelienople in Butler County, Pennsylvania, reviewed the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. The forms accurately present the required information as per the Pennsylvania Department of Transportation’s criteria, in all material respects. The Liquid Fuels Tax Fund […]

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Township of Slippery Rock – Butler County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit evaluated the Liquid Fuels Tax Fund of Slippery Rock Township, Butler County, for the period of January 1, 2023, to December 31, 2024. The audit examined the Forms MS-965 With Adjustments based on criteria outlined by the Pennsylvania Department of Transportation’s Publication 9 and applicable legislation. The audit determined that the forms accurately […]

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Borough of Prospect – Butler County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit reviewed the Forms MS-965 With Adjustments for the Borough of Prospect’s Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. The audit affirmed that the forms comply with the criteria established by the Pennsylvania Department of Transportation (PennDOT) and are presented in accordance with the regulations. The audit followed standards […]

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Township of Middlesex – Butler County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit examined the Forms MS-965 with adjustments for the Liquid Fuels Tax Fund of Middlesex Township, Butler County, Pennsylvania, for January 1, 2023, to December 31, 2024. The audit followed standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit found that the Township overspent $87,415.56 on a […]

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Concord Township Non-Uniformed Pension Plan – Butler County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit of Concord Township’s Non-Uniformed Pension Plan for 2023-2024 was conducted, ensuring adherence to state laws and the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit verified correct state aid deposits, employer contributions, and compliance with plan provisions. Notably, the audit revealed two findings: an underpayment of state aid […]

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Borough of West Sunbury – Butler County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit reviewed the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of West Sunbury, Butler County, for the period January 1, 2023, to December 31, 2024. This examination was conducted in accordance with attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit […]

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Pennsylvania Department
of the Auditor General