AuditsAudit County: Erie County

December 22, 2025

Borough of Union City – Erie County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The audit examines the Form MS-965 With Adjustments for Union City’s Liquid Fuels Tax Fund for 2024. The examination, conducted following standards by the AICPA and Government Auditing Standards, aims to ensure the form’s compliance with Pennsylvania Department of Transportation criteria. The Liquid Fuels Tax Fund provides municipalities with state allocations for road and bridge […]

December 22, 2025

Borough of Platea – Erie County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

An audit examined Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of Platea Borough, Pennsylvania, covering January 1, 2024, to December 31, 2024. Municipal management must present the form per the Pennsylvania Department of Transportation’s guidelines, and the auditor’s role is to express an opinion based on the examination. Conducted under standards by […]

December 21, 2025

Fine Wine & Good Spirits #2513 – Erie, Erie County – For the Period December 9, 2024 to November 1, 2025

An examination of Fine Wine and Good Spirits Store 2513 in Erie, Pennsylvania, was conducted covering operations from December 9, 2024, to November 1, 2025. The review aimed to verify compliance with PLCB procedures, including inventory, cash handling, sales, and internal controls. The store largely complied, yet a recurring issue with tax-exempt sales documentation was […]

December 19, 2025

Mill Village Volunteer Firemens Relief Association of Mill Village, PA – Erie County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the Mill Village Volunteer Firemens Relief Association in Mill Village, PA, covered January 1, 2023, to December 31, 2024. Conducted under the authority of Pennsylvania state laws, the audit assessed the association’s corrective actions and compliance with laws, contracts, and procedures concerning state aid and fund expenditures. Findings showed that the […]

December 9, 2025

UPMC Hamot – Erie County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Act mandates the Department of Human Services (DHS) to compensate hospitals like UPMC Hamot for uncompensated care. Hospitals can opt for payments based on uncompensated care scores or extraordinary expenses. UPMC Hamot reported 16 claims as potential extraordinary expenses, but only six qualified for payments. Claims were verified against data from the […]

December 5, 2025

Township of Summit – Erie County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The independent auditor conducted an examination of the Township of Summit’s Liquid Fuels Tax Fund for the period from January 1, 2024, to December 31, 2024. The audit adhered to attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. It aimed to ensure the Form MS-965 With Adjustments accurately reflected […]

November 25, 2025

Borough of Lake City – Erie County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The auditor’s report for the Borough of Lake City, Erie County, Pennsylvania, pertains to an examination of the Liquid Fuels Tax Fund for the period of January 1, 2024, to December 31, 2024. The borough’s management is responsible for the Form MS-965, which was assessed based on criteria from the Pennsylvania Department of Transportation’s Publication […]

November 25, 2025

Township of Harborcreek – Erie County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The Independent Auditor’s Report examines the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of Harborcreek Township, Erie County, for 2024. Management is responsible for its presentation according to specified criteria, while the auditors’ role is to give an opinion based on their examination, conducted following standards from the American Institute of Certified […]

November 25, 2025

Fine Wine & Good Spirits #2520 – Girard, Erie County – For the Period October 16, 2024 to October 19, 2025

The Pennsylvania Liquor Control Board (PLCB) conducted an examination of the Fine Wine and Good Spirits Store 2520 in Erie County, operated from October 16, 2024, to October 19, 2025. The examination evaluated compliance with PLCB operating procedures, including inventory management, cash deposits, and tax-exempt sales documentation. Findings revealed an inventory discrepancy exceeding 1% of […]

November 24, 2025

Township of Venango – Erie County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The independent auditor’s report examines the Liquid Fuels Tax Fund of the Township of Venango, Erie County, for the year 2024. The township’s management is responsible for presenting the Form MS-965 with adjustments, ensuring it meets criteria described in the Department of Transportation’s Publication 9. The auditor conducted the examination per standards set by the […]

AuditsAudit County: Erie County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General