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AuditsAudit County: Centre County

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 […]

April 16, 2026

District Court 49-3-03 – Centre County – Audit Period January 1, 2020 to December 31, 2024

The compliance audit of District Court 49-3-03 in Centre County, Pennsylvania, covering the period from January 1, 2020, to December 31, 2024, was conducted to assess adherence to state laws and AOPC procedures related to the collection, reporting, and remittance of funds on behalf of the Commonwealth. The audit faced limitations as certain case information […]

April 13, 2026

Encompass Health Rehabilitation Hospital of Nittany Valley – Centre County – Tobacco Settlement Payment Data Year 2027

The Encompass Health Rehabilitation Hospital of Nittany Valley was evaluated under the Tobacco Settlement Act for payments related to uncompensated care services. The act mandates hospitals receive payments for such services using either an uncompensated care or extraordinary expense approach. Procedures were conducted to verify the claims and days data reported by the hospital for […]

March 11, 2026

Fine Wine & Good Spirits #1406 – State College, Centre County – For the Period January 28, 2025 to January 26, 2026

The Pennsylvania Liquor Control Board (PLCB)’s Fine Wine and Good Spirits Store 1406 in State College, Pennsylvania, was audited and operations from January 28, 2025, to January 26, 2026, were examined. The audit aimed to ensure compliance with PLCB procedures, focusing on inventory accuracy, cash management, financial reporting, and internal controls. The examination confirmed that […]

March 6, 2026

Township of College – Centre County – Highway Transfer Program for the Period October 19, 2020 to November 15, 2024

The audit examined the Highway Transfer Program – Turnback Account (Form PR-999T With Adjustments) for the Township of College, Centre County, Pennsylvania, covering October 19, 2020, to November 15, 2024. The township management is responsible for presenting the form in line with the relevant criteria. The audit adhered to Government Auditing Standards, ensuring evidence-based judgment […]

AuditsAudit County: Centre County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General