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AuditsAudit County: Centre County

November 5, 2025

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

The compliance audit of the Boggs Township Non-Uniformed Pension Plan, conducted under Act 205, aimed to ensure corrective actions were taken on prior findings and to verify compliance with state laws and regulations. The audit, not bound by Government Auditing Standards, reviewed the periods between January 1, 2022, and December 31, 2024. It was determined […]

November 4, 2025

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

The independent auditor’s report evaluates the Liquid Fuels Tax Fund of the Township of Gregg, Centre County, for the period from January 1, 2023, to December 31, 2024. The report verifies the information presented in Forms MS-965 With Adjustments according to criteria set by the Pennsylvania Department of Transportation and applicable standards. The audit was […]

November 4, 2025

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

The Independent Auditor’s Report examines the Form MS-965 with Adjustments for the Liquid Fuels Tax Fund of the Township of Penn, Centre County, for the year 2023. The township’s management is responsible for presenting this form according to specific criteria, and the auditor’s role is to express an opinion based on the examination. The audit […]

October 23, 2025

Mount Nittany Medical Center – Centre County – Tobacco Settlement Payment Data for Year 2026

Mount Nittany Medical Center reviewed its eligibility for the 2026 Tobacco Settlement Payment under Pennsylvania’s Tobacco Settlement Act. The program provides funds to hospitals to offset costs from uncompensated care services. Hospitals can qualify through the uncompensated care approach or the extraordinary expense approach, which relies on claims that exceed twice the hospital’s average cost […]

October 11, 2025

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 […]

October 9, 2025

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 […]

September 24, 2025

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, […]

September 24, 2025

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 […]

September 5, 2025

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 […]

August 25, 2025

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: […]

AuditsAudit County: Centre County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General