AuditsAudit County: Carbon County

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

A compliance audit conducted on the Towamensing Township Non-Uniformed Pension Plan reviewed adherence to applicable state laws and previous recommendations, focusing on state aid compliance, employer contributions, and internal controls. The audit confirmed substantial compliance but noted an ongoing issue regarding incorrect data on Certification Form AG 385, leading to underpayment and overpayment of state […]

Penn Forest Township Volunteer Fire Company #2 Relief Association – Carbon County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted for the Penn Forest Township Volunteer Fire Company #2 Relief Association from January 1, 2022, to December 31, 2024. The LPE, authorized by state law, aimed to ensure funds were spent legally and that state aid was properly managed per the Volunteer Firefighters’ Relief Association Act. The review […]

Penn Forest Township Volunteer Fire Company #1 Firemen’s Relief Association – Carbon County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted on the Penn Forest Township Volunteer Fire Company #1 Firemen’s Relief Association for the period from January 1, 2022, to December 31, 2024. The LPE aimed to ascertain that funds were expended for authorized purposes and state aid funds were appropriately deposited, according to the regulations stipulated by […]

Fine Wine & Good Spirits #1301 – Lansford, Carbon County – For the Period August 20, 2024 to September 15, 2025

The examination report for Fine Wine and Good Spirits Store 1301 in Lansford, Pennsylvania, was conducted by the Department of the Auditor General for the period from August 20, 2024, to September 15, 2025. The goal was to assess compliance with the Pennsylvania Liquor Control Board’s (PLCB) operating procedures. Inventory counts were matched against store […]

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

The Carbon County Children and Youth Agency’s fiscal reports for 2021-2022 and 2022-2023 were reviewed and certified for compliance with Act 148. Adjustments were made to their expenditure and revenue reports, resulting in amounts due to the state of $36,747 for 2021-2022 and $1,250,110 for 2022-2023. These adjustments were due to errors in reporting major […]

Fine Wine & Good Spirits #1308 – Jim Thorpe, Carbon County – For the Period August 12, 2024 to August 6, 2025

The examination of Fine Wine and Good Spirits Store 1308, operated by the Pennsylvania Liquor Control Board (PLCB), was conducted by the Department of the Auditor General for the period August 12, 2024, to August 6, 2025. The review assessed the store’s compliance with PLCB operating procedures, focusing on inventory management, deposit processing, cash handling, […]

Lansford Fireman’s Relief Association of the Borough of Lansford, County of Carbon, Commonwealth of Pennsylvania – Audit Period January 1, 2022 to December 31, 2024

A compliance audit was conducted on the Lansford Fireman’s Relief Association, covering the period from January 1, 2022, to December 31, 2024. The audit, authorized by Pennsylvania state laws and the Volunteer Firefighters’ Relief Association Act, aimed to assess the association’s corrective actions regarding previous audit findings and compliance with relevant laws during the receipt […]

Aquashicola Volunteer Firemen’s Relief Association – Carbon County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of Aquashicola Volunteer Firemen’s Relief Association for January 1, 2022, to December 31, 2024, aimed to verify adherence to relevant state laws and procedures concerning state aid and fund expenditures. Conducted without Government Auditing Standards, it concluded general compliance except for an untimely receipt and deposit of 2022 state aid from Lower […]

Albrightsville Volunteer Firefighters’ Relief Association, Albrightsville, PA – Carbon County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit was conducted for the Albrightsville Volunteer Firefighters’ Relief Association in Pennsylvania, covering the period from January 1, 2021, to December 31, 2024. The audit assessed whether the association adhered to state laws, contracts, bylaws, and administrative procedures about receiving state aid and managing funds. The audit concluded that the association largely complied, […]

The Towamensing Firemen’s Relief Association of Towamensing Township, Carbon County, Commonwealth of Penna. – Audit Period January 1, 2022 to December 31, 2024