A compliance audit of the Liquid Fuels Tax Fund for the Township of Fell in Lackawanna County was conducted for the period of January 1, 2024, to December 31, 2025. The audit aimed to review whether the municipality adhered to the Pennsylvania Department of Transportation’s (PennDOT) Publication 9 criteria, which guide the receipt, expenditure, and […]
A compliance audit was conducted for the Liquid Fuels Tax Fund of Elmhurst Township, Lackawanna County, Pennsylvania, covering January 1, 2024, to December 31, 2025. The audit aimed to review compliance with the Pennsylvania Department of Transportation’s (PennDOT) criteria regarding the receipt, expenditure, and reporting of these funds. Key procedures included reviewing Forms MS-965, evaluating […]
The compliance audit of the Liquid Fuels Tax Fund for the Borough of Blakely, Lackawanna County, Pennsylvania, covered the period from January 1, 2024, to December 31, 2025. Conducted under 75 Pa.C.S. § 9010, the audit reviewed the borough’s adherence to PennDOT’s Publication 9 criteria regarding funds’ receipt, expenditure, and reporting. Procedures included reviewing municipal […]
The compliance audit of the Liquid Fuels Tax Fund for the Borough of Clarks Green, Lackawanna County, Pennsylvania, covered the period from January 1, 2024, to December 31, 2025. This audit aimed to ensure compliance with PennDOT’s Publication 9 guidelines, focusing on the management of funds related to local road maintenance and improvements. Key procedures […]
The audit reviewed the operations of Fine Wine and Good Spirits Store 3507 in Moosic, Pennsylvania, for the period from December 12, 2024, to March 22, 2026. The store, which replaced Store 3524, was evaluated for compliance with the Pennsylvania Liquor Control Board’s (PLCB) operating procedures. The review included inventory validation, financial deposit integrity, adherence […]
The audit reviewed the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of North Abington Township, Lackawanna County, Pennsylvania, for the period January 1, 2024, to December 31, 2024. The municipality’s management is responsible for the form’s preparation, adhering to criteria outlined in the report’s Background section and the Pennsylvania Department of Transportation’s […]
The compliance audit of the Old Forge Borough Police Pension Plan, conducted from January 1, 2021, to December 31, 2024, aimed to verify if prior audit recommendations were addressed and if the pension plan was compliant with relevant laws and policies. The audit, mandated by the Municipal Pension Plan Funding Standard and Recovery Act, found […]
An audit of the Old Forge Borough Non-Uniformed Union Pension Plan, spanning January 1, 2021, to December 31, 2024, was conducted to assess compliance with relevant state laws, regulations, contracts, and policies. The audit, mandated by Act 205, focused on the administration of state aid allocations, employer contributions, and adherence to actuarial report submissions. The […]
A compliance audit was conducted on the Old Forge Borough Non-Uniformed Pension Plan covering January 1, 2021, to December 31, 2024, to verify adherence to state laws, regulations, and internal policies. The audit, not following Government Auditing Standards, aimed to ensure prior corrective actions were addressed and compliance with state laws. The audit found compliance […]
The compliance audit of the Volunteer Firemen’s Relief Association of the Borough of Dunmore, conducted for January 1, 2023, to December 31, 2024, aimed to assess corrective actions from a prior audit and compliance with state laws and regulations for state aid and fund expenditures. The audit, not conducted under Government Auditing Standards, found that […]