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PA Department of the Auditor General

Borough of State College – Centre County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

The compliance audit of the Liquid Fuels Tax Fund for the Borough of State College, Centre County, covering January 1, 2024, to December 31, 2025, was conducted following the criteria set by the Pennsylvania Department of Transportation’s Publication 9. The audit aimed to ensure the Borough’s adherence to standards regarding receipt, expenditure, and reporting of […]

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Borough of Milesburg – Centre County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Borough of Milesburg, Centre County, for the period from January 1, 2024, to December 31, 2025. The audit aimed to assess compliance with the Pennsylvania Department of Transportation’s (PennDOT) Publication 9, which governs the receipt, expenditure, and reporting of Liquid Fuels Tax […]

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

The Township of Marion, Centre County, Pennsylvania, underwent a compliance audit of its Liquid Fuels Tax Fund for the period from January 1, 2024, to December 31, 2025, in accordance with 75 Pa.C.S. § 9010. The audit aimed to assess the municipality’s adherence to the standards set by the Pennsylvania Department of Transportation’s Publication 9 […]

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

The compliance audit of the Township of Howard, Centre County’s Liquid Fuels Tax Fund for January 1, 2024 to December 31, 2025, aimed to verify adherence to PennDOT’s guidelines for receiving, spending, and reporting funds. Key audit procedures included reviewing municipal Forms MS-965, communicating with officials, assessing internal controls, testing transactions totaling $56,159.91, and verifying […]

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

A compliance audit was conducted on the Township of Burnside’s Liquid Fuels Tax Fund for January 1, 2024 to December 31, 2025, as required by 75 Pa.C.S. § 9010. The audit aimed to ensure compliance with PennDOT’s Publication 9 concerning the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. Audit procedures included reviewing […]

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Township of Curtin – Centre County – Liquid Fuels Tax Fund For the Period January 1, 2025 to December 31, 2025

A compliance audit of the Liquid Fuels Tax Fund for the Township of Curtin, Centre County, Pennsylvania, was conducted for the period January 1 to December 31, 2025. The audit, performed per 75 Pa.C.S. § 9010, aimed to assess the municipality’s compliance with PennDOT’s Publication 9 criteria concerning the receipt, expenditure, and reporting of these […]

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

A compliance audit of the Potter Township Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to determine if previous corrective actions were implemented and if the pension plan adhered to relevant laws and policies. It was found that the plan was generally compliant but highlighted […]

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Fine Wine & Good Spirits #1403 – Snow Shoe, Centre County – For the Period August 22, 2025 to August 8, 2026

The examination of Fine Wine and Good Spirits Store 1403, operated by the Pennsylvania Liquor Control Board (PLCB), covered operations from August 22, 2025, to August 8, 2026. The report aimed to determine the store’s compliance with PLCB operating procedures, performing tasks like inventory verification, cash handling, and checking adherence to internal controls. The examination […]

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Borough of Unionville – Centre County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

The compliance audit of the Liquid Fuels Tax Fund for the Borough of Unionville, Centre County, Pennsylvania, was conducted for the period of January 1, 2024, to December 31, 2025. The audit aimed to assess the municipality’s adherence to specified criteria concerning the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money as outlined […]

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Township of Rush – Centre County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The compliance audit conducted for the Township of Rush, Centre County, Pennsylvania, covered the period from January 1, 2022, to December 31, 2023. The audit aimed to verify the township’s adherence to the Pennsylvania Department of Transportation’s guidelines for handling the Liquid Fuels Tax Fund. The audit procedures involved reviewing financial reports, internal controls, and […]

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Pennsylvania Department
of the Auditor General