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PA Department of the Auditor General

Southmont Volunteer Firemen’s Relief Association – Cambria County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the Southmont Volunteer Firemen’s Relief Association for January 1, 2022, to December 31, 2024, focused on corrective actions from a previous audit and compliance with state laws related to relief funds. The audit found that the association failed to address a prior finding regarding unauthorized sales tax payments, and several areas […]

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South Fork Firemen’s Relief Association of South Fork, PA – Cambria County – Audit Period January 1, 2022 to December 31, 2023

The audit of the South Fork Firemen’s Relief Association, covering January 1, 2022, to December 31, 2023, assessed compliance with state laws and proper fund management. The audit was conducted under the authority of Pennsylvania law but did not adhere to Government Auditing Standards. The primary objectives were to evaluate corrective actions taken on prior […]

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Revloc Volunteer Firemen’s Association of Revloc, PA – Cambria County – Audit Period January 1, 2022 to December 31, 2023

The compliance audit of the Revloc Volunteer Firemen’s Association in Cambria County, PA, was conducted to determine compliance with state laws, contracts, bylaws, and administrative procedures concerning the receipt and expenditure of state aid. The audit covered the period from January 1, 2022, to December 31, 2023, and aimed to assess corrective actions taken from […]

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Lilly Community Fire Co. Relief Association of Lilly, PA – Cambria County – Audit Period January 1, 2024 to September 19, 2024

A compliance audit of the Lilly Community Fire Co. Relief Association of Lilly, PA, conducted for the period January 1 to September 19, 2024, confirmed compliance with relevant state laws, contracts, bylaws, and administrative procedures regarding state aid and fund expenditures. Due to its dissolution by September 19, 2024, all assets were transferred to the […]

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Cambria County – Liquid Fuels Tax Fund, Act 44 Tax Fund, Act 89 Tax Fund, and County Fee for Local Use Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report on Cambria County’s Liquid Fuels Tax Fund, Act 44 Tax Fund, Act 89 Tax Fund, and County Fee For Local Use Fund for 2023 affirms that the county’s forms are presented in compliance with Pennsylvania Department of Transportation criteria. The examination adhered to attestation standards from the American Institute of Certified […]

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Franklin Borough Non-Uniformed Pension Plan – Cambria County – Audit Period Ended December 31, 2023

A compliance audit was conducted on the Franklin Borough Non-Uniformed Pension Plan in Cambria County, Pennsylvania, following the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to assess corrective actions taken by municipal officials and ensure the pension plan’s compliance with state laws and regulations from January 1, 2022, to […]

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Franklin Borough Police Pension Plan – Cambria County – Audit Period Ended December 31, 2023

In April 2025, a compliance audit was conducted on the Franklin Borough Police Pension Plan in Cambria County, Pennsylvania. This audit was necessitated by Act 205, which mandates audits of municipal pension plans that receive state aid. The audit aimed to verify corrective actions on prior findings and assess compliance with state laws and regulations. […]

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Borough of Nanty Glo – Cambria County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report for the Borough of Nanty Glo, Cambria County, Pennsylvania, covers the review of the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the period from January 1, 2022, to December 31, 2023. The auditor’s examination, adhering to standards set by the American Institute of Certified Public Accountants and Government Auditing […]

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Cambria County Register of Wills/Clerk of Orphans’ Court – Audit Period January 1, 2019 to December 31, 2022

The compliance audit of the Register of Wills/Clerk of Orphans’ Court, Cambria County, Pennsylvania, covered the period from January 1, 2019, to December 31, 2022. It aimed to verify whether all funds collected on behalf of the Commonwealth were correctly assessed, reported, and promptly remitted. Conducted as per Sections 401(b) and 401(d) of The Fiscal […]

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Vintondale Volunteer Fire Company Relief Association – Cambria County – Audit Period January 1, 2021, to December 31, 2023

The compliance audit of the Vintondale Volunteer Fire Company Relief Association for the period January 1, 2021, to December 31, 2023, aimed to verify corrective actions on previous audit findings and ensure compliance with relevant laws. The audit identified that the association addressed four of seven prior findings but failed to correct three issues related […]

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Pennsylvania Department
of the Auditor General