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PA Department of the Auditor General

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

The independent auditor conducted an examination of the Township of Conyngham’s Liquid Fuels Tax Fund, as per Form MS-965, for the period from January 1 to December 31, 2023. The township’s management is responsible for its preparation in line with specified criteria, while the auditor’s role is to offer an opinion based on their assessment. […]

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Borough of Berwick – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund Forms MS-965 for the Borough of Berwick, Columbia County, for January 1, 2022, to December 31, 2023. Conducted per standards from the American Institute of Certified Public Accountants and Government Auditing Standards, the report confirms the forms’ accurate representation according to state criteria. The auditor […]

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Borough of Orangeville – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

An independent auditor examined Forms MS-965 With Adjustments for the Borough of Orangeville’s Liquid Fuels Tax Fund from January 1, 2022, to December 31, 2023. The examination, following standards by the American Institute of Certified Public Accountants and Government Auditing Standards, aimed to ensure the forms were presented according to the Pennsylvania Department of Transportation’s […]

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Township of Greenwood – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

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Township of Fishing Creek – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund of Fishing Creek Township, Columbia County, Pennsylvania, for January 1, 2022, to December 31, 2023. The report assesses compliance with the criteria in the Department of Transportation’s Publication 9 and evaluates the management’s presentation of Forms MS-965 With Adjustments. Conducted under American Institute of Certified […]

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Township of Franklin – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report for the Township of Franklin, Columbia County, Pennsylvania, assessed the Liquid Fuels Tax Fund Forms MS-965, with adjustments, for the period from January 1, 2022, to December 31, 2023. The examination adhered to standards established by the American Institute of Certified Public Accountants (AICPA) and Government Auditing Standards. The audit’s objective […]

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Columbia County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2021-2022 and 2022-2023

This report addresses the amended fiscal reports for Columbia County Children and Youth Agency, covering fiscal years 2021-2022 and 2022-2023. Conducted according to requirements from Act 148, the review aimed to certify state expenditures for children in the county. For 2021-2022, one adjustment increased expenditures by $130, resulting in $117 due to the county. For […]

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Scott Township Police Pension Plan – Columbia County – Audit Period Ended December 31, 2023

The compliance audit for the Scott Township Police Pension Plan in Columbia County, Pennsylvania, was conducted under authority from the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit, although not performed according to Government Auditing Standards, aimed to verify compliance with applicable state laws, regulations, contracts, and local ordinances. […]

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Scott Township Non-Uniformed Pension Plan – Columbia County – Audit Period Ended December 31, 2023

The compliance audit for Scott Township’s Non-Uniformed Pension Plan assesses its adherence to state laws, regulations, and local policies under the Municipal Pension Plan Funding Standard and Recovery Act. Conducted by the Auditor General, the audit reviews the proper determination and deposition of state aid, calculations of employer contributions, retirement benefits disbursement, and submission of […]

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Millville Borough Police Pension Plan – Columbia County – Audit Audit Period January 1, 2020 to December 31, 2023

A compliance audit was conducted on the Millville Borough Police Pension Plan for the period from January 1, 2020, to December 31, 2023, to determine compliance with applicable laws and regulations. The audit assessed whether municipal officials addressed a prior finding and ensured the pension plan was operated per state laws, regulations, contracts, and policies. […]

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Pennsylvania Department
of the Auditor General