AuditsAudit County: Cumberland County

June 23, 2025

South Newton Township Volunteer Firemen’s Relief Association – Cumberland County – Audit Period January 1, 2021 to December 31, 2024

From January 1, 2021, to December 31, 2024, the South Newton Township Volunteer Firemen’s Relief Association underwent a Limited Procedures Engagement (LPE) to ensure compliance with Pennsylvania state laws, including the Volunteer Firefighters’ Relief Association Act. The audit verified that $129,911 was expended during this period, with $86,030 in transactions reviewed to confirm they were […]

June 16, 2025

West Shore Regional Police Pension Plan – Cumberland County – Audit Period Ended December 31, 2024

The compliance audit of the West Shore Regional Police Pension Plan in Lemoyne, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act, examining compliance with state laws, regulations, contracts, administrative procedures, and policies. The audit, focusing on the year 2024, assessed the correct calculation and deposit of state aid, employer and […]

June 16, 2025

West Shore Regional Non-Uniformed Pension Plan – Cumberland County – Audit Period Ended December 31, 2024

A compliance audit was conducted on the West Shore Regional Non-Uniformed Pension Plan in Cumberland County, Pennsylvania, to assess its administration against relevant laws, regulations, and ordinances. The audit covered specific areas from 2019 to 2024, focusing on state aid deposits, employer contributions, employee contributions, benefit calculations, actuarial report submission, and compliance with contract terms. […]

June 3, 2025

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

The Township of Cooke, Cumberland County, Pennsylvania, underwent an examination of their Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the period of January 1, 2022, to December 31, 2023. The independent auditor, following standards from the American Institute of Certified Public Accountants and Government Auditing Standards, expressed an opinion that the forms present […]

May 22, 2025

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

The audit report examines the Township of Hopewell’s Liquid Fuels Tax Fund for the period between January 1, 2022, and December 31, 2023. The township’s management is responsible for presenting the Forms MS-965 with adjustments, which are governed by criteria from the Pennsylvania Department of Transportation’s Publication 9. The audit, conducted under American Institute of […]

May 21, 2025

Township of Upper Frankford – Cumberland County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

An independent auditor examined the Liquid Fuels Tax Fund for the Township of Upper Frankford, Cumberland County, covering January 2022 to December 2023. This examination adhered to standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The objective was to ensure that the Forms MS-965 With Adjustments were presented accurately following […]

May 21, 2025

Borough of Newville – Cumberland County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The Independent Auditor’s Report for the Borough of Newville’s Liquid Fuels Tax Fund from January 1, 2021, to December 31, 2023, identified several findings and recommendations. The borough did not maintain proper documentation for expenditures in 2021 and 2022, delayed the transfer of tax allocations into the appropriate fund, and transferred significant sums from the […]

May 8, 2025

Township of Silver Spring – Cumberland County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report for the Township of Silver Spring, Cumberland County, Pennsylvania, evaluates the Liquid Fuels Tax Fund for the period from January 1, 2022, to December 31, 2023. The audit was conducted following the American Institute of Certified Public Accountants and Government Auditing Standards. The audit aims to ensure that Form MS-965, with […]

April 17, 2025

Encompass Health Rehabilitation Hospital of Mechanicsburg – Cumberland County – Tobacco Settlement Payment Data for the Year 2026

The Encompass Health Rehabilitation Hospital of Mechanicsburg was evaluated under the Tobacco Settlement Act for potential payments for uncompensated care services in 2026. The evaluation determined that the facility was not eligible for payment under the extraordinary expense method for the 2026 Tobacco Settlement Payment Year due to no qualifying claims from the fiscal year […]

April 17, 2025

Penn State Health Hampden Medical Center – Cumberland County – Amended Financial Report for the Period July 1, 2022 to June 30, 2023

The amended financial report for Penn State Health Hampden Medical Center covers the period from July 1, 2022, to June 30, 2023, and was issued in April 2025. At the request of the Pennsylvania Department of Human Services (DHS), the report involves reviewing and adjusting the facility’s MA-336 cost report to certify costs for the […]

AuditsAudit County: Cumberland County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General