AuditsAudit County: Jefferson County

December 3, 2025

Perry Township Jefferson County Foreign Fire Relief Association – Jefferson County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the Perry Township Jefferson County Foreign Fire Relief Association, covering January 1, 2023, to December 31, 2024, aimed to establish adherence to pertinent state laws, contracts, bylaws, and administrative procedures governing state aid reception and expenditure. Conducted under Pennsylvania’s constitutional and statutory mandates, the audit identified issues such as unauthorized and […]

December 1, 2025

Brockway Borough Police Pension Plan – Jefferson County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit conducted on the Brockway Borough Police Pension Plan evaluated whether past audit recommendations were addressed and if the plan complied with relevant state laws and policies. The audit assessed the handling of state aid and employer contributions in alignment with Act 205 and other legal requirements. Specifically, a finding of partial compliance […]

December 1, 2025

Brockway Borough Non-Uniformed Pension Plan – Jefferson County – Reduced Period Engagement – Period Ended December 31, 2024

The audit of the Brockway Borough Non-Uniformed Pension Plan focused on ensuring state aid was correctly processed, employer contributions were appropriate, and retirement benefits were accurately calculated. There were no required employee contributions as these were waived by the municipality. The audit confirmed compliance with all applicable statutes and found no instances of noncompliance with […]

November 17, 2025

Fine Wine & Good Spirits #3302 – Punxsutawney, Jefferson County – For the Period October 28, 2024 to October 9, 2025

The Pennsylvania Liquor Control Board’s Store 3302 in Punxsutawney, Pennsylvania, underwent an examination by the Department of the Auditor General. Conducted from October 28, 2024, to October 9, 2025, the review ensured compliance with PLCB operating procedures but noted issues in tax-exempt sales classifications and documentation. Specifically, one tax-exempt sale was misclassified, leading to a […]

November 4, 2025

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

An independent audit was conducted on the Liquid Fuels Tax Fund of the Township of Warsaw, Jefferson County, for January 1, 2023, to December 31, 2024. This audit examined the Forms MS-965 With Adjustments as required by the Pennsylvania Department of Transportation, with criteria provided by the Department’s regulations and Publication 9. The audit followed […]

October 24, 2025

Brookville Borough Police Pension Plan – Jefferson County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Brookville Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, aimed to ensure the plan’s administration aligned with applicable laws and regulations from January 1, 2022, to December 31, 2024. The audit assessed state and employer contributions, employee deductions, and actuarial reporting. While generally […]

October 24, 2025

Brookville Borough Non-Uniformed Pension Plan – Jefferson County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Brookville Borough Non-Uniformed Pension Plan was conducted to ensure adherence to applicable state laws and regulations per the Municipal Pension Plan Funding Standard and Recovery Act. The audit examined whether corrective actions were taken following previous findings and if the plan was administered in compliance with state laws, regulations, and […]

October 17, 2025

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

The independent auditor’s report examines the Liquid Fuels Tax Fund of the Township of Rose, Jefferson County, Pennsylvania, for the period from January 1, 2022, to December 31, 2024. The Township’s management is responsible for presenting the MS-965 forms, which were evaluated against standards from the American Institute of Certified Public Accountants and Government Auditing […]

September 29, 2025

Punxsutawney Area Hospital – Jefferson County – Tobacco Settlement Payment Data for Year 2026

The Punxsutawney Area Hospital is involved in the Tobacco Settlement Program, which provides payments to hospitals for uncompensated care services as mandated by the Tobacco Settlement Act of 2001. To qualify for payments, hospitals can use either the uncompensated care or extraordinary expense approach. The Department of Human Services (DHS) enlisted procedures to verify eligibility […]

September 10, 2025

Borough of Reynoldsville – Jefferson County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The independent auditor’s report examines the Borough of Reynoldsville’s Liquid Fuels Tax Fund for January 2023 to December 2024, per Forms MS-965 with Adjustments. The audit, conducted following standards by the American Institute of Certified Public Accountants and Government Auditing Standards, verified the forms were presented accurately and appropriately. The report assesses the municipality’s compliance […]

AuditsAudit County: Jefferson County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General