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PA Department of the Auditor General

Conemaugh Memorial Medical Center – Cambria County – Tobacco Settlement Payment Data Year 2027

The Conemaugh Memorial Medical Center receives payments under the Tobacco Settlement Act for uncompensated care services. The Department of Human Services (DHS) evaluates hospitals’ eligibility using either an uncompensated care or extraordinary expense approach. Based on procedures developed to verify claim data, Conemaugh reported 150 potentially eligible claims for the fiscal year ending June 30, […]

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

An audit was conducted on the Allegheny Township Non-Uniformed Pension Plan in Cambria County, Pennsylvania, as required by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify corrective actions on prior findings and ensure compliance with state laws and regulations. The audit covered the periods from 2021 to 2025 and […]

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Borough of East Conemaugh – Cambria County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2025

The compliance audit of the Liquid Fuels Tax Fund for the Borough of East Conemaugh, Cambria County, Pennsylvania, covered the period from January 1, 2023, to December 31, 2025. Conducted in accordance with 75 Pa.C.S. § 9010, the audit’s objective was to determine compliance with criteria described in PennDOT’s Publication 9, concerning the receipt, expenditure, […]

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Geistown Borough Police Pension Plan – Cambria County – Reduced Period Engagement – Period Ended December 31, 2025

The audit of the Geistown Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed compliance with applicable laws and procedures from January 1, 2025, to December 31, 2025. The audit confirmed compliance regarding state aid, employer contributions, and actuarial report submissions while noting that employee contributions were waived […]

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

A compliance audit was conducted on the Geistown Borough Non-Uniformed Pension Plan in Cambria County, Pennsylvania, for the year 2025. The audit, based on the Municipal Pension Plan Funding Standard and Recovery Act, aimed to assess the plan’s compliance with state laws, regulations, and local ordinances. The audit covered aspects such as the correct determination […]

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Cresson Township Police Pension Plan – Cambria County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Cresson Township Police Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, verified that the plan is in compliance with applicable state laws, regulations, and policies. The audit reviewed actions from January 1, 2025, to December 31, 2025, focusing on state aid deposits, […]

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

A compliance audit of the Cresson Township Non-Uniformed Pension Plan was conducted to determine adherence to applicable state laws and regulations, as directed by the Municipal Pension Plan Funding Standard and Recovery Act. The audit focused on the accurate determination and deposit of state aid and employer contributions, the non-requirement of employee contributions, and the […]

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Portage Volunteer Fire Company No. 1 Relief Association of Portage, PA – Cambria County – Audit Period January 1, 2023 to December 31, 2025

The compliance audit of the Portage Volunteer Fire Company No. 1 Relief Association, covering January 1, 2023, to December 31, 2025, was conducted by the Pennsylvania Department of the Auditor General. Its objectives were to assess corrective actions on prior audit findings and adherence to relevant laws and procedures concerning state aid and fund expenditures. […]

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Conemaugh Independence Firemen’s Relief Association – Cambria County – Limited Procedures Engagement for the Period January 1, 2023 to December 31, 2025

The Conemaugh Independence Firemen’s Relief Association in Cambria County, Pennsylvania, underwent a Limited Procedures Engagement (LPE) for January 1, 2023, to December 31, 2025, to assess their financial transactions against the Volunteer Firefighters’ Relief Association Act. The LPE reviewed expenditures totaling $13,035 and verified correct deposit and usage of state aid. Notably, expenditures were validated […]

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

The compliance audit for the Borough of Portage, Cambria County, Pennsylvania, reviewed adherence to PennDOT’s Publication 9 criteria regarding the management of the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. The audit included reviewing Forms MS-965, communicating with municipal officials, and testing expenditure transactions. The audit report states that the […]

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Pennsylvania Department
of the Auditor General