AuditsAudit County: Cambria County

July 15, 2026

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

The compliance audit of the Summerhill Township Non-Uniformed Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act to ensure proper administration according to state laws and regulations. The audit evaluated the receipt and deposit of state aid, employer contributions, and calculated pension benefits for compliance with applicable […]

July 13, 2026

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

The Liquid Fuels Tax Fund of Summerhill Township, Cambria County, was audited for the period January 1, 2023, to December 31, 2024, to verify compliance with the criteria set by the Pennsylvania Department of Transportation (PennDOT) in Publication 9. The audit procedures included reviewing Forms MS-965, municipal records, and expenditure transactions, along with ensuring timely […]

June 30, 2026

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

A compliance audit was conducted on the Borough of Lorain’s Liquid Fuels Tax Fund for the period from January 1, 2024, to December 31, 2024, as per 75 Pa.C.S. § 9010. The audit aimed to assess adherence to PennDOT’s Publication 9 requirements on the handling of Liquid Fuels Tax Fund money. Procedures included reviewing municipal […]

June 30, 2026

Township of Blacklick – Cambria County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

An audit was conducted on the Liquid Fuels Tax Fund of Blacklick Township, Cambria County, for the period January 1, 2024, to December 31, 2025, to review compliance with PennDOT’s criteria for fund receipt, expenditure, and reporting. The audit involved reviewing the township’s Forms MS-965 via PennDOT’s dotGrants system, engaging with officials, examining municipal records, […]

June 30, 2026

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

A compliance audit was conducted on the South Fork Borough Police Pension Plan in Cambria County, Pennsylvania, under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit evaluated whether the pension plan adhered to state laws, regulations, and local ordinances, focusing on state aid allocation, employer contributions, retirement benefit […]

June 30, 2026

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

A compliance audit was conducted on the South Fork Borough Non-Uniformed Pension Plan as mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to assess if the pension plan adhered to applicable state laws, regulations, contracts, administrative procedures, and local ordinances. The audit, covering 2024 and 2025, verified […]

June 23, 2026

Fine Wine & Good Spirits #1105 – Johnstown, Cambria County – For the Period July 30, 2025 to May 13, 2026

An audit of the Fine Wine and Good Spirits Store 1105, operated by the Pennsylvania Liquor Control Board, was conducted for the period July 30, 2025, to May 13, 2026. This audit reviewed the store’s compliance with PLCB procedures, focusing on inventory accuracy, financial deposits, internal controls, and asset verification. The store generally complied with […]

June 17, 2026

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

The audit of the Borough of Lilly’s Liquid Fuels Tax Fund for 2024 assessed compliance with Pennsylvania Department of Transportation’s guidelines regarding the receipt, expenditure, and reporting of these funds. The audit focused on verifying the alignment of reported figures on Form MS-965 with municipal records, ensuring expenditures were permissible, and confirming timely deposit of […]

June 10, 2026

City of Johnstown Comprehensive Municipal Pension Trust Fund – Cambria County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the City of Johnstown Comprehensive Municipal Pension Trust Fund, covering January 1, 2022, to December 31, 2024, assessed adherence to the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to check corrective actions on prior findings and compliance with state laws and regulations concerning the pension […]

June 4, 2026

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

The compliance audit of the Borough of Tunnelhill’s Liquid Fuels Tax Fund, conducted for the period from January 1, 2024, to December 31, 2024, aimed to ensure adherence to the Pennsylvania Department of Transportation’s Publication 9 criteria. This criteria pertains to the receipt, expenditure, and reporting of Liquid Fuels Tax Fund monies. Procedures undertaken included […]

AuditsAudit County: Cambria County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General