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AuditsAudit County: Centre County

October 8, 2026

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 […]

September 18, 2026

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 […]

September 18, 2026

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 […]

September 16, 2026

Mount Nittany Medical Center – Centre County – Tobacco Settlement Payment Data Year 2027

The Tobacco Settlement Program, established by the Tobacco Settlement Act of 2001, involves the Department of Human Services (DHS) paying hospitals like Mount Nittany Medical Center for uncompensated care services. Payments can be made via the uncompensated care or extraordinary expense approach, the latter requiring claims to exceed double the average inpatient claim cost. For […]

September 4, 2026

District Court 49-3-02 – Centre County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2024

A compliance audit was conducted for District Court 49-3-02 in Centre County, Pennsylvania, covering January 1, 2020, to December 31, 2024. The audit aimed to assess the court’s adherence to state laws, regulations, and AOPC policies for collecting and remitting funds to the Commonwealth. However, due to access restrictions on some cases, the audit couldn’t […]

August 31, 2026

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

The compliance audit of the Rush Township Non-Uniformed Defined Contribution Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), aimed to verify corrective actions based on prior findings and assess compliance with applicable state laws and regulations from January 1, 2022, to December 31, 2025. The audit assessed the […]

August 31, 2026

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

The compliance audit of the Rush Township Non-Uniformed Defined Benefit Pension Plan assessed if corrective actions from a previous report were implemented and whether the plan adhered to state laws, regulations, contracts, and local policies. Covering January 1, 2024, to December 31, 2025, the audit verified the proper handling of state aid, employer and employee […]

August 25, 2026

Township of Worth – 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 Worth, Centre County, Pennsylvania, conducted for January 1, 2024, to December 31, 2025, reviewed if the municipality adhered to PennDOT’s Publication 9 criteria regarding the fund’s receipt, expenditure, and reporting processes. The procedures involved reviewing Forms MS-965, testing expenditure transactions totaling $173,125.92, […]

August 20, 2026

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

A compliance audit was conducted on the Liquid Fuels Tax Fund for the Borough of Snow Shoe, Centre County, Pennsylvania, for the period from January 1, 2025, to December 31, 2025, as required by 75 Pa.C.S. § 9010. The audit aimed to review the borough’s adherence to the criteria set forth in the Pennsylvania Department […]

August 4, 2026

Township of Union – 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 Township of Union, Centre County, PA, for the period January 1, 2024, to December 31, 2025. The audit aimed to verify compliance with Pennsylvania Department of Transportation’s Publication 9, which governs the receipt, expenditure, and reporting of the Liquid Fuels Tax Fund. Audit […]

AuditsAudit County: Centre County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General