The compliance audit conducted by the Department of Transportation evaluated the Township of Ridley, Delaware County, focusing on the use of Liquid Fuels Tax Fund money from January 1, 2024, to December 31, 2025, according to 75 Pa.C.S. § 9010. The audit assessed whether the township adhered to the criteria laid out in PennDOT’s Publication […]
An audit of the City of Chester’s Liquid Fuels Tax Fund for 2023-2025 was conducted to assess compliance with Pennsylvania Department of Transportation’s (PennDOT) requirements as stated in Publication 9. The process involved reviewing the municipality’s financial documents and adjustments, ensuring proper reporting and classification of expenditures, totaling $3,113,977.71, and confirming timely deposits of state […]
The compliance audit of the Office of Judicial Support, Prothonotary, Delaware County, Pennsylvania, was conducted for the period from January 1, 2021, to December 31, 2024. The audit aimed to ensure that all moneys collected on behalf of the Commonwealth were correctly assessed, reported, and promptly remitted, as required by Sections 401(b) and 401(d) of […]
A compliance audit was conducted for District Court 32-2-54 in Delaware County, Pennsylvania, covering January 1, 2021, to December 31, 2024, as required by Section 401(c) of The Fiscal Code. The audit focused on whether the court complied with state laws and Administrative Office of Pennsylvania Courts (AOPC) policies related to the proper assessment, reporting, […]
The report outlines the procedures undertaken to determine Riddle Memorial Hospital’s eligibility for the 2027 Tobacco Settlement Payment from Pennsylvania’s Department of Human Services (DHS). The Tobacco Settlement Act, amended in 2001, enables hospitals to receive payments for uncompensated care services via two approaches: uncompensated care or extraordinary expenses. Riddle Memorial submitted 18 potentially eligible […]
A compliance audit of the Colwyn Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, examined whether past corrective actions were implemented and if the pension plan adhered to relevant regulations, contracts, and policies. The audit covered January 1, 2024, to December 31, 2025, and found compliance in significant […]
The compliance audit of the Colwyn Borough Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), aimed to ensure that the plan was managed in line with applicable laws and policies. The audit covered the period ending December 31, 2025. Key audit activities included verifying the proper determination […]
The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 2331 was examined for the period from February 10, 2025, to June 29, 2026. The examination aimed to verify compliance with PLCB operating procedures, focusing on inventory accuracy and financial transactions. The store was generally found to be compliant, although an inventory discrepancy exceeding […]
The examination reviewed the operations of Fine Wine and Good Spirits Store 2329, operated by the Pennsylvania Liquor Control Board (PLCB), from March 26, 2025, to June 24, 2026. The examination aimed to ensure compliance with PLCB operating procedures, though it did not adhere to professional auditing standards. Key activities included inventory counts, cash handling […]
The examination of the Fine Wine and Good Spirits Store 2324 in Holmes, Pennsylvania, operated by the Pennsylvania Liquor Control Board, covered the period from June 25, 2025, to June 28, 2026, and aimed to verify compliance with PLCB operating procedures. Key activities included inventory counts, financial reviews, and checks on internal controls. The store […]