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AuditsAudit County: Centre County

June 30, 2026

Township of Boggs – 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 Township of Boggs, Centre County, Pennsylvania, covered the period from January 1, 2024, to December 31, 2025. Conducted in accordance with 75 Pa.C.S. § 9010, the audit reviewed whether the municipality adhered to the Pennsylvania Department of Transportation’s (PennDOT) Publication 9 criteria concerning the […]

June 30, 2026

Borough of Bellefonte – 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 Bellefonte, Centre County, Pennsylvania, was conducted for the period January 1, 2024, to December 31, 2025. The audit aimed to review the municipality’s adherence to the criteria outlined in PennDOT’s Publication 9, focusing on the receipt, expenditure, and reporting of Liquid Fuels […]

June 26, 2026

Centre County Children and Youth Services – Amended Fiscal Reports for Fiscal Years 2023 to 2025

The amended fiscal reports for Centre County Children and Youth Services cover the fiscal years 2023-2024 and 2024-2025. These reports document Commonwealth expenditures and compliance with state regulations, as required under Act 148 of 1976. The submitted fiscal reports, including expenditure, revenue, and fiscal summaries, were reviewed to certify actual expenditures on behalf of the […]

June 24, 2026

Fine Wine & Good Spirits #1409 – State College, Centre County – For the Period August 6, 2025 to May 18, 2026

The Pennsylvania Liquor Control Board’s (PLCB) Fine Wine and Good Spirits Store 1409 in State College, Pennsylvania, was audited for operations from August 6, 2025, to May 18, 2026. The objective was to ensure compliance with PLCB operating procedures, including inventory management, financial records, internal controls, and tax-exempt sales. The audit report notes that while […]

June 18, 2026

Township of Patton – 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 Patton Township, Centre County, Pennsylvania, covering January 1, 2024, to December 31, 2025, evaluated adherence to Pennsylvania Department of Transportation’s regulations regarding fund receipt, expenditure, and reporting. Procedures included reviewing MS-965 forms, testing internal controls, and examining transaction documentation for expenditures totaling $749,164.91 out of […]

June 17, 2026

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

A compliance audit of the Borough of Centre Hall’s Liquid Fuels Tax Fund for January 1, 2024, to December 31, 2025, was conducted per 75 Pa.C.S. § 9010. The audit aimed to assess compliance with PennDOT’s Publication 9 criteria concerning fund receipt, expenditure, and reporting. Methods included obtaining MS-965 forms, discussions with officials, examining internal […]

June 17, 2026

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

The compliance audit for the Liquid Fuels Tax Fund of Benner Township, Centre County, Pennsylvania, covering January 1, 2024, to December 31, 2025, was conducted as per 75 Pa.C.S. § 9010 requirements. The audit aimed to verify the township’s adherence to the Pennsylvania Department of Transportation’s criteria in Publication 9 concerning the receipt, expenditure, and […]

May 28, 2026

Fine Wine & Good Spirits #1412 – State College, Centre County – For the Period April 23, 2025 to April 13, 2026

The audit reviewed the operations of Fine Wine and Good Spirits Store 1412, operating under the Pennsylvania Liquor Control Board (PLCB), from April 23, 2025, to April 13, 2026. The audit reviewed compliance with PLCB procedures, including inventory management, financial deposits, and adherence to internal controls. Key findings include an inventory variance exceeding 1% and […]

May 14, 2026

Meadows Psychiatric Center – Centre County – Tobacco Settlement Payment Data Year 2027

The report outlines the procedures and findings related to the eligibility of the Meadows Psychiatric Center for payments from the Tobacco Settlement Program for providing uncompensated care services. The audit assessed the accuracy of claims and days data submitted by the facility for the fiscal year ending June 30, 2025. Of two potentially eligible extraordinary […]

April 27, 2026

Fine Wine & Good Spirits #1404 – State College, Centre County – For the Period February 26, 2025 to March 30, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 1404 in State College, PA, was audited for a period from February 26, 2025, to March 30, 2026. The audit aimed to ensure compliance with PLCB operating procedures, including inventory accuracy, cash and deposit management, compliance with internal controls, and appropriate pricing and asset […]

AuditsAudit County: Centre County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General