AuditsAudit County: Cumberland County

October 10, 2025

Citizens Fire Company No. 1 Volunteer Firefighters Relief Association – Cumberland County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit was conducted for Citizens Fire Company No. 1 Volunteer Firefighters Relief Association in Cumberland County, Pennsylvania, covering January 1, 2022, to December 31, 2024. This audit aimed to evaluate if the association addressed past audit findings and adhered to state laws and procedures regarding state aid and fund expenditures. The audit confirmed […]

October 9, 2025

Fine Wine & Good Spirits #2102 – Lemoyne, Cumberland County – For the Period August 22, 2024 to August 21, 2025

The examination report by the Department of the Auditor General of Pennsylvania covers the operations of Fine Wine and Good Spirits Store 2102 from August 22, 2024, to August 21, 2025. The audit aimed to verify compliance with Pennsylvania Liquor Control Board (PLCB) procedures without adhering to professional auditing standards. Key areas included inventory management, […]

September 29, 2025

UPMC Carlisle – Cumberland County – Tobacco Settlement Payment Data for Year 2026

The report addresses UPMC Carlisle’s participation in the Tobacco Settlement Program, overseen by the Department of Human Services (DHS). This program provides payments to hospitals for uncompensated care services. UPMC Carlisle could receive payments through two methods: uncompensated care or extraordinary expense approach, with claims verified for uninsured patients. An assessment for the fiscal year […]

September 23, 2025

New Cumberland Fire Department Volunteer Firemen’s Relief Association – Cumberland County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the New Cumberland Fire Department Volunteer Firemen’s Relief Association, covering January 1, 2022, to December 31, 2024, aimed to assess corrective actions on prior findings and compliance with relevant laws and procedures. Conducted under Pennsylvania’s legal framework, the audit found the relief association took appropriate corrective steps but identified issues such […]

September 9, 2025

Fine Wine & Good Spirits #2107 – Camp Hill, Cumberland County – For the Period July 23, 2024 to July 21, 2025

The Pennsylvania Auditor General conducted an examination of Fine Wine and Good Spirits Store 2107, under the Pennsylvania Liquor Control Board, for the period of July 23, 2024, to July 21, 2025. The audit aimed to ensure compliance with PLCB operating procedures, focusing on inventory, cash handling, and sales transactions. The examination affirmed general compliance, […]

August 20, 2025

Fine Wine & Good Spirits #2115 – Camp Hill, Cumberland County – For the Period May 31, 2024 to June 15, 2025

The Pennsylvania Liquor Control Board (PLCB) operation review of Fine Wine and Good Spirits Store 2115, conducted for May 31, 2024, to June 15, 2025, found compliance with PLCB procedures except in three key areas: inventory discrepancies exceeding $200, improper coupon use with licensee discounts, and inadequate documentation for tax-exempt sales. Key findings included repeated […]

August 15, 2025

Penn Township Non-Uniformed Pension Plan – Cumberland County – Reduced Period Engagement – Period Ended December 31, 2024

The Penn Township Non-Uniformed Pension Plan was audited as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. The audit assessed compliance with state laws, regulations, contracts, and local policies. It verified state aid deposits, employer contributions, and retirement benefit calculations. All criteria were met except for the adoption of a restated plan […]

August 1, 2025

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

The Independent Auditor’s Report examines the Forms MS-965 With Adjustments for the Township of North Middleton’s Liquid Fuels Tax Fund. This examination, which covers January 1, 2023, to December 31, 2024, follows attestation standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor’s report confirms compliance with these standards. This […]

August 1, 2025

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

The independent auditor’s report examines the Township of Middlesex’s Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2024. The audit concluded that the forms accurately presented required information per the Pennsylvania Department of Transportation’s criteria. No significant deficiencies or material weaknesses were identified in internal control, nor were there compliance issues with […]

July 29, 2025

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

The Borough of Carlisle in Cumberland County, Pennsylvania, underwent an attestation engagement for its Liquid Fuels Tax Fund spanning January 1, 2022, to December 31, 2023. Conducted by an independent auditor, the examination focused on verifying the accuracy of Forms MS-965 With Adjustments according to criteria set by the Pennsylvania Department of Transportation and outlined […]

AuditsAudit County: Cumberland County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General