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AuditsAudit County: Columbia County

April 15, 2026

Locust Township Police Pension Plan – Columbia County – Audit Period – January 1, 2021 to December 31, 2024

The compliance audit of the Locust Township Police Pension Plan, covering January 1, 2021, to December 31, 2024, aimed to assess the plan’s adherence to state laws and regulations. Conducted according to the Municipal Pension Plan Funding Standard and Recovery Act, the audit evaluated corrective actions taken since the previous report and compliance with statutory […]

April 9, 2026

Township of Roaring Creek – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

An audit was conducted on the Liquid Fuels Tax Fund of the Township of Roaring Creek, Columbia County, for the period from January 1, 2023, to December 31, 2024. The audit aimed to assess whether the Forms MS-965 were presented in accordance with specified criteria. The audit, following standards by the American Institute of Certified […]

April 6, 2026

Catawissa Hose Company No. 1 Volunteer Firefighter’s Relief Association – Columbia County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the Catawissa Hose Company No. 1 Volunteer Firefighter’s Relief Association was conducted for the period from January 1, 2023, to December 31, 2024. The audit aimed to ensure compliance with applicable state laws, contracts, bylaws, and administrative procedures regarding state aid and fund expenditure. Although the relief association generally complied with […]

April 1, 2026

Montour Township Police Pension Plan – Columbia County – Audit Period January 1, 2021 to December 31, 2024

An audit of the Montour Township Police Pension Plan, covering January 1, 2021, to December 31, 2024, was conducted to verify compliance with state laws and previous corrective actions. The audit’s objectives were to ensure appropriate corrective measures were taken on prior findings and that the pension plan adhered to applicable laws, regulations, and policies. […]

April 1, 2026

Montour Township Non-Uniformed Pension Plan – Columbia County – Audit Period January 1, 2024 to December 31, 2024

The compliance audit of the Montour Township Non-Uniformed Pension Plan for 2024 assessed adherence to various state laws and local policies. Conducted under the Municipal Pension Plan Funding Standard and Recovery Act, the audit examined areas such as state aid deposits, employer contributions, and retirement benefits calculations. Findings revealed that the township improperly received state […]

March 25, 2026

Catawissa Borough Police Pension Plan – Columbia County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Catawissa Borough Police Pension Plan for January 1, 2021, to December 31, 2024, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit’s purpose was to assess adherence to state laws, regulations, and local policies. Key areas scrutinized included the proper deposit of state aid, accuracy […]

March 25, 2026

Catawissa Borough Non-Uniformed Pension Plan – Columbia County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Catawissa Borough Non-Uniformed Pension Plan, covering January 1, 2021, to December 31, 2024, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act, ensuring adherence to state laws, regulations, and policies. The audit verified that state aid and contributions were properly calculated and deposited. Actuarial reports for January […]

March 24, 2026

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

The audit examined the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the Township of Main, Columbia County, Pennsylvania, from January 1, 2023, to December 31, 2024. The audit adhered to standards set by the AICPA and Government Auditing Standards to ensure accuracy in reporting. This audit confirms the township’s compliance in presenting Liquid […]

March 18, 2026

South Centre Township Police Pension Plan – Columbia County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit was conducted on the South Centre Township Police Pension Plan for January 1, 2021, to December 31, 2024. It assessed the plan’s compliance with state laws and regulations, requirements of Act 205, and corrective actions from prior reports. The audit verified the timely and correct deposit of state aid, employer, and employee […]

February 23, 2026

North Centre Township Non-Uniformed Pension Plan – Columbia County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of North Centre Township Non-Uniformed Pension Plan was conducted for the period January 1, 2021, to December 31, 2024, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to evaluate compliance with state laws, regulations, local ordinances, and policies. The audit […]

AuditsAudit County: Columbia County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General