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PA Department of the Auditor General

District Court 49-1-01 – Centre County – Audit Period January 1, 2020 to December 31, 2024

The audit of District Court 49-1-01 in Centre County, Pennsylvania, covering January 1, 2020, to December 31, 2024, was conducted under Section 401(c) of The Fiscal Code. The audit aimed to assess compliance with state laws and AOPC policies concerning money collection on behalf of the Commonwealth. Key audit procedures included verifying data consistency provided […]

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

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund for the Township of Potter, Centre County, Pennsylvania, for the period from January 1, 2023, to December 31, 2024. The municipality is responsible for presenting the Forms MS-965 according to specific criteria, while the auditor’s responsibility is to express an opinion on these forms based […]

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Fine Wine & Good Spirits #1403 – Snow Shoe, Centre County – For the Period September 17, 2024 to August 19, 2025

The Pennsylvania Auditor General conducted an examination of Fine Wine and Good Spirits Store 1403 in Snow Shoe, PA, under the Pennsylvania Liquor Control Board (PLCB) from September 17, 2024, to August 19, 2025. The examination aimed to verify compliance with PLCB operating procedures. It included inventory audits, financial deposit reviews, compliance with internal controls, […]

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

The independent auditor’s report examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Spring, Centre County, Pennsylvania, for the period from January 1, 2023, to December 31, 2024. The audit aligns with standards from the American Institute of Certified Public Accountants and Government Auditing Standards issued by the […]

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Meadows Psychiatric Center – Centre County – Tobacco Settlement Payment Data for Year 2026

The Meadows Psychiatric Center underwent a review for the 2026 Tobacco Settlement Program, managed by the Pennsylvania Department of Human Services, to assess its eligibility for subsidy payments. These payments offset uncompensated care provided by hospitals. The facility had one extraordinary expense claim meeting eligibility standards, verifying its qualification for payment under this method. The […]

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The Firemen’s Relief Association of Millheim, Pennsylvania – Centre County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit of The Firemen’s Relief Association of Millheim, Pennsylvania was conducted for the period January 1, 2023, to December 31, 2024. The audit aimed to verify compliance with state laws, contracts, bylaws, and administrative procedures, especially regarding the receipt of state aid and the expenditure of funds. The audit found two main issues: […]

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

The compliance audit of the College Township Non-Uniformed Pension Plan, mandated by Act 205 of 1984, aimed to evaluate corrective actions on past findings and ensure the plan’s administration adhered to relevant laws and policies. It covered January 1, 2023, to December 31, 2024. Key areas scrutinized included state aid determination, employer contributions, and benefit […]

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

The audit examined the Forms MS-965 With Adjustments of the Liquid Fuels Tax Fund for the Township of Liberty, Centre County, from January 1, 2023, to December 31, 2024. The report found the forms were presented correctly according to the Pennsylvania Department of Transportation’s standards. The examination followed regulations by the American Institute of Certified […]

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Firemen’s Relief Association of State College, Pennsylvania – Centre County – Audit Period January 1, 2022 to December 31, 2024

The audit of the Firemen’s Relief Association of State College, Pennsylvania, conducted for the period January 1, 2022, to December 31, 2024, aimed to verify compliance with state laws, contracts, and procedures concerning state aid and fund expenditures. Authority for the audit comes from the Constitution of the Commonwealth of Pennsylvania, The Fiscal Code, and […]

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Milesburg Fireman’s Relief Association – Centre County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit was conducted for the Milesburg Fireman’s Relief Association in Centre County, Pennsylvania, covering the period from January 1, 2022, to December 31, 2024. The audit aimed to verify if the association addressed previous findings and adhered to state laws concerning state aid and fund expenditures. It found the association generally compliant, having […]

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Pennsylvania Department
of the Auditor General