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AuditsAudit County: Delaware County

November 4, 2025

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

The Independent Auditor’s Report for the Borough of Yeadon, covering the Liquid Fuels Tax Fund from January 1, 2021, to December 31, 2023, provides an examination of the Forms MS-965 With Adjustments. The report addresses issues such as undocumented expenditures totaling $114,382.17 in 2022, and an over-expenditure of $5,645.00 on a road project. The audit […]

November 3, 2025

Borough of Aldan – Delaware 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 Liquid Fuels Tax Fund of the Borough of Aldan, Delaware County, for January 1, 2023, to December 31, 2024. Conducted in compliance with standards from the American Institute of Certified Public Accountants and Government Auditing Standards, the report confirms the Forms MS-965 With […]

October 23, 2025

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

The independent audit, examines the Township of Middletown in Delaware County, Pennsylvania’s Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2024. The audit assesses the Township’s compliance with the Pennsylvania Department of Transportation’s requirements on Forms MS-965. Conducted as per standards from the American Institute of Certified Public Accountants and the Government […]

October 23, 2025

Township of Lower Chichester – Delaware County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The independent auditor’s report for the Liquid Fuels Tax Fund of Lower Chichester Township, Delaware County, covers the period from January 1, 2023, to December 31, 2024. It examines the Forms MS-965 With Adjustments, assessing whether they meet the Pennsylvania Department of Transportation’s criteria. The examination adhered to standards from the American Institute of Certified […]

October 23, 2025

Fine Wine & Good Spirits #2343 – Wayne, Delaware County – For the Period September 10, 2024 to September 1, 2025

An examination of operations at Fine Wine and Good Spirits Store 2343 in Pennsylvania for the period from September 10, 2024, to September 1, 2025, revealed compliance issues. The examination, which was not subjected to professional auditing standards, included reviews of inventory, deposits, reports, cash, sales compliance, and asset verification. The store generally complied with […]

October 23, 2025

Fine Wine & Good Spirits #2333 – Upper Darby, Delaware County – For the Period September 3, 2024 to September 1, 2025

An examination of Pennsylvania’s Fine Wine and Good Spirits Store 2333 found that it largely adhered to Pennsylvania Liquor Control Board (PLCB) operating procedures but identified specific compliance issues. The audit, for the period from September 2024 to September 2025, highlighted three main findings: excess cash in register drawers, neglect of change order procedures, and […]

October 15, 2025

Sharon Hill Borough Non-Uniformed Union Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Sharon Hill Borough Police Pension Plan confirms compliance with state laws and procedures, although recurring issues from previous audits remain unresolved. Conducted under the Municipal Pension Plan Funding Standard and Recovery Act, the audit assessed compliance from January 2020 to December 2024. It examined state aid deposits, employer and employee […]

October 15, 2025

Sharon Hill Borough Police Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit for the Sharon Hill Borough Non-Uniformed Union Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess the administration of the pension plan to ensure it complied with applicable state laws and policies. Covering the period from January 1 to […]

October 15, 2025

Sharon Hill Borough Non-Uniformed Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was performed on the Sharon Hill Borough Non-Uniformed Pension Plan to ensure adherence to regulations outlined in the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit, spanning January 1, 2022, to December 31, 2024, assessed the proper deposit of state aid, accurate calculation and deposition of […]

October 15, 2025

City of Chester Police Pension Plan – Delaware County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit of the City of Chester Police Pension Plan for 2023-2024 revealed several areas of concern, including noncompliance with prior audit recommendations and a funded ratio of only 44.2% as of January 2023, placing the city in Level III Severe Distress Status. The audit found repeated issues, such as failure to fully pay […]

AuditsAudit County: Delaware County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General