A compliance audit was conducted on the Borough of Berwick’s Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024, as required by 75 Pa.C.S. § 9010. The audit aimed to evaluate compliance with PennDOT’s Publication 9 on the management of Liquid Fuels Tax Fund money. Procedures included reviewing the municipality’s […]
A compliance audit was conducted on the Liquid Fuels Tax Fund of the Borough of Benton, Columbia County, from January 1, 2024, to December 31, 2025. The audit aimed to review adherence to PennDOT’s Publication 9 criteria regarding the fund’s receipt, expenditure, and reporting. Key procedures included reviewing municipal records, testing expenditure transactions, and ensuring […]
The compliance audit of the Liquid Fuels Tax Fund for the Township of Conyngham, Columbia County, Pennsylvania, was conducted for January 1, 2024, to December 31, 2024. The audit adhered to 75 Pa.C.S. § 9010 requirements and aimed to evaluate compliance with PennDOT’s Publication 9 regarding fund receipt, expenditure, and reporting. Procedures included obtaining Form […]
The Liquid Fuels Tax Fund for the Township of North Centre, Columbia County, Pennsylvania, was audited for the period from January 1, 2024, to December 31, 2025. The audit aimed to assess compliance with criteria specified in Pennsylvania Department of Transportation’s Publication 9 related to the receipt, expenditure, and reporting of Liquid Fuels Tax Fund […]
The audit reviewed the operations of Fine Wine and Good Spirits Store 1903 in Bloomsburg, Pennsylvania, for compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures from September 5, 2024, to May 13, 2026. The audit included inventory counts, financial deposit reviews, internal controls assessment, and evaluations of cash handling and PLCB price compliance. The […]
The compliance audit of the Township of Greenwood, Columbia County, Pennsylvania’s Liquid Fuels Tax Fund was conducted for the period of January 1, 2024, to December 31, 2024, to ensure compliance with PennDOT’s criteria outlined in Publication 9. The audit involved reviewing the municipality’s Form MS-965, communicating with officials, and testing expenditure transactions totaling $261,058.18 […]
A compliance audit was conducted on the Liquid Fuels Tax Fund of the Borough of Centralia, Columbia County, Pennsylvania, for the period from January 1, 2024, to December 31, 2024. The audit aimed to assess the municipality’s compliance with the Pennsylvania Department of Transportation’s Publication 9 regarding the receipt, expenditure, and reporting of Liquid Fuels […]
The audit of the Township of Mifflin, Columbia County, reviewed the Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2024. The audit reviewed Forms MS-965 With Adjustments, presenting the forms in accordance with the criteria outlined in the report background and Publication 9 of the Department of Transportation. The audit followed standards […]
The Berwick Free-Standing Psychiatric Hospital was audited for potential payments to cover uncompensated care services via the Tobacco Settlement Act. The Department of Human Services (DHS) assesses hospitals based on either uncompensated care scores or extraordinary expense claims. For fiscal year 2025, Berwick did not have eligible extraordinary expense claims, impacting its eligibility for 2027 […]
The Geisinger Bloomsburg Hospital is part of the Tobacco Settlement Program, through which it may receive payments for uncompensated care services. This program, established by the Tobacco Settlement Act of 2001, allows hospitals to choose between two approaches for determining payment eligibility: uncompensated care or extraordinary expense claims. In 2025, Geisinger Bloomsburg Hospital reported three […]