AuditsAudit County: Cameron County

Township of Portage – Cameron County – Liquid Fuels Tax Fund for the Period January 1, 2019 to December 31, 2023

The audit for the Township of Portage, Cameron County, examined the Liquid Fuels Tax Fund for January 1, 2019, to December 31, 2023. The report evaluated the accuracy of Forms MS-965 With Adjustments based on standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The findings include several issues: missing documentation […]

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

The audit examines the Liquid Fuels Tax Fund of the Borough of Emporium, Cameron County, from January 1, 2023, to December 31, 2024. The audit ensures the accuracy of Forms MS-965 With Adjustments, following criteria set by the Pennsylvania Department of Transportation. These forms outline allocations for local road maintenance funded by the Liquid Fuels […]

Cameron County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2022 to 2024

The amended fiscal reports for Cameron County Children and Youth Agency pertain to fiscal years 2022-2023 and 2023-2024. The reports, reviewed under Act 148 criteria, confirm the Commonwealth expenditures on behalf of local children without any necessary adjustments for both years. The agency is responsible for preparing these reports, ensuring compliance with relevant regulations. The […]

Fine Wine & Good Spirits #1201 – Emporium, Cameron County – For the Period September 18, 2024 to October 16, 2025

The Fine Wine and Good Spirits Store 1201 underwent an examination for operations between September 18, 2024, and October 16, 2025. The examination ensured compliance with PLCB operating procedures, including inventory counts, cash management, and adherence to internal controls. The examination found Store 1201 to be in compliance, with no significant discrepancies detected. The detailed […]

Emporium Volunteer Fire Department Relief Association – Cameron County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit assessed the financial operations of the Emporium Volunteer Fire Department Relief Association in Cameron County, Pennsylvania, for the period January 1, 2023, to December 31, 2024. The audit, based on state laws, aimed to verify if prior corrective actions were taken and if compliance with legal and administrative procedures relating to the […]

Emporium Borough Police Pension Plan – Cameron County – Audit Period Ended December 31, 2023

A compliance audit was conducted on the Emporium Borough Police Pension Plan in Cameron County, Pennsylvania, for the year 2023. The audit aimed to ascertain adherence to state laws, regulations, and policies, as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. The audit focused on verifying the proper calculation and timely deposit […]

Emporium Borough Non-Uniformed Pension Plan – Cameron County – Audit Period Ended December 31, 2023

A compliance audit of the Emporium Borough Non-Uniformed Pension Plan in Cameron County, Pennsylvania, was conducted under the authority of Act 205. The audit aimed to verify if previous corrective actions were implemented and if the pension plan’s administration adhered to state laws and local policies. The audit, conducted for the period January 1, 2022, […]

Township of Shippen – Cameron County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The Independent Auditor’s Report for Shippen Township’s Liquid Fuels Tax Fund covers the period from January 1, 2020, to December 31, 2023. The audit examined compliance with Pennsylvania’s Department of Transportation’s Publication 9 and related criteria. It identified certain deficiencies, notably the lack of documentation for price quotations for diesel fuel purchases in 2020 and […]

Emporium, Borough of – Cameron County – Liquid Fuels Tax Fund for the Period January 1, 2019 to December 31, 2022

Shippen Township Non-Uniformed Pension Plan – Cameron County – Audit Period Ended December 31, 2023