AuditsAudit County: Indiana County

May 15, 2026

Fine Wine & Good Spirits #3202 – Indiana, Indiana County – For the Period June 25, 2025 to April 21, 2026

The audit of Fine Wine and Good Spirits Store 3202 reviewed store operations from June 25, 2025, to April 21, 2026. The audit reviewed the store’s compliance with PLCB procedures, covering inventory counts, financial deposits, performance reports, and capital assets verification. The audit also included testing sales processes, tax-exempt sales, minor challenges, system prices, register […]

May 11, 2026

Township of Grant – Indiana County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

The audit examined the Liquid Fuels Tax Fund for the Township of Grant, Indiana County, from January 1, 2022, to December 31, 2024. The report highlighted issues such as noncompliance with advertising and bidding requirements, related party transactions, and non-permissible expenditures. Specifically, the township spent $47,650 on a truck without bidding, $8,575 on related party […]

May 4, 2026

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

The audit for the Township of Green, Indiana County, Pennsylvania, for the Liquid Fuels Tax Fund examines the Form MS-965 With Adjustments for the period from January 1, 2024, to December 31, 2024. The report states that the municipality’s management is responsible for presenting this form in accordance with specified criteria. The audit was conducted […]

April 28, 2026

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

A compliance audit was performed on the Liquid Fuels Tax Fund of the Borough of Homer City, Indiana County, for the period January 1, 2024, to December 31, 2024. This audit aimed to assess adherence to PennDOT’s regulations concerning the handling of these funds. The audit included examining Form MS-965 submissions, verifying internal controls, and […]

April 7, 2026

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

The audit reviewed the Forms MS-965 with Adjustments for the Township of Armstrong’s Liquid Fuels Tax Fund, from January 1, 2023, to December 31, 2024. Conducted per the standards of the American Institute of Certified Public Accountants, the audit aimed to ensure these forms align with the criteria set by the Pennsylvania Department of Transportation’s […]

January 16, 2026

Fine Wine & Good Spirits #3203 – Clymer, Indiana County – For the Period February 4, 2025 to December 10, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 3203 in Clymer, Pennsylvania, was audited for operations between February 4, 2025, and December 10, 2025. Conducted per statutory authority, the audit aimed to ensure compliance with PLCB operating procedures without adherence to professional auditing standards. The examination included inventory counts, verification of transactions, […]

January 16, 2026

Fine Wine & Good Spirits #3201 – Blairsville, Indiana County – For the Period January 29, 2025 to December 4, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 3201 underwent an audit for the period January 29, 2025, to December 4, 2025. The examination determined if the store complied with PLCB operating procedures. The examination involved inventory checks, review of financial deposits, analysis of internal control reports, cash reconciliation, compliance with sales […]

November 4, 2025

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

An independent audit was conducted on the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the Borough of Saltsburg, Indiana County, Pennsylvania, covering the period from January 1, 2022, to December 31, 2023. The audit aimed to ascertain compliance with criteria defined by the Pennsylvania Department of Transportation and related legislation. The auditor adhered […]

October 29, 2025

Homer City Borough Police Pension Plan – Indiana County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Homer City Borough Police Pension Plan in Indiana County, Pennsylvania, to ensure administration in compliance with state laws and regulations, as per the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit covered the period from January 1, 2024, to December 31, 2024, […]

October 29, 2025

Homer City Borough Non-Uniformed Pension Plan – Indiana County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Homer City Borough Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, evaluated whether municipal officials took corrective actions from the prior report and assessed the plan’s compliance with relevant state laws from January 1, 2023, to December 31, 2024. Key findings […]

AuditsAudit County: Indiana County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General