AuditsAudit County: Cambria County

March 16, 2026

Borough of Cassandra – Cambria County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

The audit examined the Liquid Fuels Tax Fund for the Borough of Cassandra, Cambria County, Pennsylvania, for the period of January 1, 2021, to December 31, 2024. The audit, performed according to attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards, identified issues such as the late receipt of funds […]

March 13, 2026

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

The audit examined the Liquid Fuels Tax Fund for the Township of Dean, Cambria County, from January 1, 2023, to December 31, 2024. The examination, adhering to standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, entailed assessing risks and obtaining evidence about the Forms MS-965. The report states that […]

January 20, 2026

Cambria County Treasurer – Hunting Licenses for the Period July 1, 2020 to June 30, 2024 and Fishing and Dog Licenses for the Period January 1, 2021 to December 31, 2024

A compliance audit was conducted on the Cambria County, Pennsylvania Treasurer’s Office, covering hunting license sales from July 1, 2020, to June 30, 2024, and fishing and dog license sales from January 1, 2021, to December 31, 2024. The audit aimed to ensure that funds collected for the Commonwealth were correctly assessed, reported, and promptly […]

January 9, 2026

West Hills Regional Fire Department Relief Association of Brownstown and Westmont Boroughs – Cambria County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit was conducted on the West Hills Regional Fire Department Relief Association of Brownstown and Westmont Boroughs for the period January 1, 2022, to December 31, 2024. The audit aimed to evaluate the association’s corrective actions from a prior report and its adherence to relevant state laws and administrative procedures concerning state aid […]

January 8, 2026

Fine Wine & Good Spirits #1120 – Johnstown, Cambria County – For the Period December 6, 2024 to November 30, 2025

The examination report evaluates the operations of Fine Wine and Good Spirits Store 1120 in Johnstown, Pennsylvania, for the period of December 6, 2024, to November 30, 2025. The audit aimed to assess compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures. Activities included inventory and cash verification, review of deposits and reports, and testing […]

December 19, 2025

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

A compliance audit of the White Township Non-Uniformed Pension Plan in Cambria County, PA, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify corrective actions taken on prior findings and ensure the pension plan’s compliance with state laws, regulations, and local policies. For the period January 1, […]

December 19, 2025

Cambria County Building Code Enforcement Agency Non-Uniformed Pension Plan – Cambria County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted for the Cambria County Building Code Enforcement Agency Non-Uniformed Pension Plan for the year 2024, as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. Aimed at verifying adherence to relevant state laws and policies, the audit assessed the management of state aid, employer contributions, and retirement benefits. […]

December 18, 2025

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

The independent auditor’s report for the Township of Elder in Cambria County, Pennsylvania, covers the Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2024. The report examines the Forms MS-965 With Adjustments to assess if they align with the criteria outlined by the Pennsylvania Department of Transportation’s Publication 9. The purpose is […]

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. […]

AuditsAudit County: Cambria County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General