AuditsAudit County: Cumberland County

May 11, 2026

Township of South Middleton – Cumberland County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit reviewed the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of South Middleton Township for the period January 1, 2023, to December 31, 2024, with the township responsible for budget presentation per the Department of Transportation’s guidelines. The audit was conducted following the American Institute of Certified Public Accountants and Government […]

May 6, 2026

Wormleysburg Borough Non-Uniformed Pension Plan – Cumberland County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Wormleysburg Borough Non-Uniformed Pension Plan was conducted per the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to assess if the plan was managed according to state laws and guidelines. For the period of January 1, 2025, to December 31, 2025, the audit examined the […]

May 4, 2026

Monroe Firefighters Relief Association – Cumberland County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the Monroe Firefighters Relief Association in Cumberland County, Pennsylvania, covered the period from January 1, 2023, to December 31, 2024. Conducted under the authority of the Commonwealth of Pennsylvania, the audit aimed to verify corrective actions addressing prior findings and ensure compliance with relevant laws and procedures, particularly regarding the receipt […]

April 20, 2026

Fine Wine & Good Spirits #2110 – Carlisle, Cumberland County – For the Period April 14, 2025 to March 9, 2026

The examination of the Pennsylvania Liquor Control Board’s (PLCB) Fine Wine and Good Spirits Store 2110 for the period April 14, 2025, to March 9, 2026, reviewed compliance with PLCB operating procedures. Conducted under statutory authority, the examination included inventory checks, review of deposits, and examination of compliance with internal controls. Generally, the store complied, […]

April 17, 2026

Township of West Pennsboro – Cumberland County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

An audit was conducted on the Township of West Pennsboro’s Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024, to assess compliance with the Pennsylvania Department of Transportation’s (PennDOT) criteria as outlined in Publication 9. The procedures included reviewing the submission of Form MS-965, examining internal control compliance, testing expenditures […]

April 17, 2026

Borough of Shiremanstown – Cumberland County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The compliance audit of the Liquid Fuels Tax Fund for the Borough of Shiremanstown, conducted for the period January 1, 2023, to December 31, 2024, evaluated adherence to PennDOT’s Publication 9 criteria concerning receipt, expenditure, and reporting practices. The audit involved reviewing municipal records, communicating with officials, and assessing internal control procedures. The audit found […]

April 15, 2026

Newville Borough Police Pension Plan – Cumberland County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the Newville Borough Police Pension Plan covered January 1, 2023, to December 31, 2024, with some evaluation beyond that period. Conducted under Act 205 authority, it aimed to determine if prior recommendations were addressed and the pension plan complied with relevant laws, regulations, and policies. The audit found compliance with significant […]

April 15, 2026

Newville Borough Non-Uniformed Pension Plan – Cumberland County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit was conducted on the Newville Borough Non-Uniformed Pension Plan for January 1, 2023, to December 31, 2024, to assess adherence to state laws, regulations, and local policies. The audit aimed to evaluate corrective measures taken from prior reports and compliance with state requirements. The methodology involved examining contribution deposits, benefit calculations, and […]

April 15, 2026

Mechanicsburg Firefighters Relief Association of the State of Pennsylvania – Cumberland County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit for the Mechanicsburg Firefighters Relief Association, covering January 1, 2022, to December 31, 2024, evaluated adherence to state laws and regulations related to the receipt and expenditure of state aid. The audit found that the association did not fully address a prior finding regarding inadequate meeting minutes and bylaws updates, noting this […]

April 13, 2026

Borough of Shippensburg – Cumberland County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

A compliance audit of the Liquid Fuels Tax Fund for the Borough of Shippensburg, Cumberland County, Pennsylvania, covering January 1, 2023, to December 31, 2024, was conducted as per 75 Pa.C.S. § 9010. The audit aimed to assess adherence to the Pennsylvania Department of Transportation’s criteria regarding fund management. The procedures included reviewing MS-965 forms, […]

AuditsAudit County: Cumberland County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General