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AuditsAudit County: Cambria County

November 24, 2025

Spangler Fire Company Relief Association – Cambria County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Spangler Fire Company Relief Association for January 1, 2021, to December 31, 2024, concluded that the association addressed prior audit findings and generally complied with applicable laws and regulations. The audit uncovered two findings: unauthorized expenditures and inappropriate commingling of funds, and failure to hold and properly document meetings. The […]

November 24, 2025

Cambria County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2021 to 2023

The Amended Fiscal Reports detail financial assessments for Cambria County Children and Youth Services covering the fiscal years 2021-2022 and 2022-2023. This analysis was performed to certify the Commonwealth expenditures for children residing in the county. The methodology involved reviewing the CY-370 Expenditure Report, CY-370A Revenue Report, and CY-348 Fiscal Summary, submitted under Act 148. […]

November 21, 2025

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

The Independent Auditor’s Report for the Borough of Ashville’s Liquid Fuels Tax Fund covers the period from January 1, 2023, to December 31, 2024. The audit was conducted following American Institute of Certified Public Accountants (AICPA) and U.S. Government Auditing Standards. The auditors examined the Forms MS-965 with adjustments, mainly focusing on compliance with regulations […]

November 18, 2025

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

The compliance audit of the Portage Township Non-Uniformed Pension Plan examined whether officials addressed previous recommendations and complied with state laws and guidelines. Conducted under the Municipal Pension Plan Funding Standard and Recovery Act, the audit concluded that the plan generally complied with regulations, except for recurring noncompliance in returning excess state aid, as previously […]

November 17, 2025

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

A compliance audit was conducted for the Clearfield Township Non-Uniformed Pension Plan in Cambria County, Pennsylvania, under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess whether corrective actions were taken for previous findings and ensure compliance with relevant laws and regulations. The audit, covering January 1, 2023, to December […]

November 17, 2025

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

The compliance audit of the Barr Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, aimed to assess corrective actions from a prior report and ensure compliance with applicable laws and regulations. The audit, covering January 1, 2023, to December 31, 2024, verified proper management of state aid, employer […]

November 4, 2025

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

The compliance audit of the Nicktown Firemen’s Relief Association, conducted for the period from January 1, 2022, to December 31, 2024, evaluated its adherence to the Volunteer Firefighters’ Relief Association Act and other state regulations. The audit aimed to assess the association’s corrective actions regarding prior audit findings and its compliance with state laws concerning […]

November 3, 2025

Fine Wine & Good Spirits #1102 – Johnstown, Cambria County – For the Period November 26, 2024 to October 1, 2025

The Pennsylvania Liquor Control Board (PLCB) conducted an examination of Fine Wine and Good Spirits Store 1102 for the period from November 26, 2024, to October 1, 2025. The examination assessed compliance with PLCB procedures, focusing on inventory management, financial records, and tax-exempt sales. While the store largely complied with PLCB procedures, two issues were […]

October 28, 2025

Fine Wine & Good Spirits #1103 – Northern Cambria, Cambria County – For the Period October 31, 2024 to September 25, 2025

An examination of Fine Wine and Good Spirits Store 1103 in Northern Cambria, Pennsylvania, was conducted and covered operations between October 31, 2024, and September 25, 2025. The examination assessed compliance with PLCB operating procedures through inventory counts, reviews of financial deposits, and examination of various performance and transaction reports. The audit aimed to identify […]

October 23, 2025

Borough of Chest Springs – Cambria County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The Independent Auditor’s Report for the Liquid Fuels Tax Fund of the Borough of Chest Springs, Cambria County, Pennsylvania, covers the period from January 1, 2023, to December 31, 2024. Conducted according to attestation standards and Government Auditing Standards, the examination aimed to determine compliance with criteria described in the report and PennDOT’s Publication 9. […]

AuditsAudit County: Cambria County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General