AuditsAudit County: Delaware County

September 18, 2026

City of Chester – Delaware County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2025

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 […]

September 11, 2026

Delaware County Office of Judicial Support/Prothonotary – Audit Period January 1, 2021 to December 31, 2024

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 […]

September 11, 2026

District Court 32-2-54 – Delaware County – Audit Period January 1, 2021 to December 31, 2024

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, […]

September 9, 2026

Riddle Memorial Hospital – Delaware County – Tobacco Settlement Payment Data Year 2027

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 […]

September 9, 2026

Colwyn Borough Police Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2025

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 […]

September 9, 2026

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

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 […]

September 3, 2026

Fine Wine & Good Spirits #2331 – Drexel Hill, Delaware County – For the Period February 10, 2025 to June 29, 2026

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 […]

September 3, 2026

Fine Wine & Good Spirits #2329 – Eddystone, Delaware County – For the Period March 26, 2025 to June 24, 2026

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 […]

September 3, 2026

Fine Wine & Good Spirits #2324 – Holmes, Delaware County – For the Period June 25, 2025 to June 28, 2026

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 […]

August 31, 2026

District Court 32-2-42 – Delaware County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

A compliance audit of District Court 32-2-42 in Delaware County, Pennsylvania, was conducted for the period from January 1, 2021, to December 31, 2024. The audit aimed to assess whether the court adhered to state laws, Administrative Office of Pennsylvania Courts (AOPC) policies, and procedures for money collection on behalf of the Commonwealth. The audit […]

AuditsAudit County: Delaware County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General